Item 15. EXHIBITS, FINANCIAL STATEMENT SCHEDULES

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Item 15. EXHIBITS, FINANCIAL STATEMENT SCHEDULES

(1)Consolidated Financial Statements - Refer to Item 8 Financial Statements and Supplementary Data for Alliant Energy’s, IPL’s and WPL’s financial statements and Reports of Independent Registered Public Accounting Firm (Public Company Accounting Oversight Board ID No. 34).


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(2)Financial Statement Schedules -

SCHEDULE I - CONDENSED PARENT COMPANY FINANCIAL STATEMENTS


ALLIANT ENERGY CORPORATION (Parent Company Only)	Year Ended December 31,
CONDENSED STATEMENTS OF INCOME	2025	2024	2023
	(in millions)

Operating expenses	$4	$3	$3
Operating loss	(4)	(3)	(3)
Other (income) and deductions:
Equity earnings from consolidated subsidiaries	(863)	(734)	(742)
Interest expense	57	40	34
Other	(3)	5	4
Total other (income) and deductions	(809)	(689)	(704)
Income before income taxes	805	686	701
Income tax benefit	(6)	(3)	(5)
Net income	$811	$689	$706

Refer to accompanying Notes to Condensed Financial Statements.


ALLIANT ENERGY CORPORATION (Parent Company Only)	December 31,
CONDENSED BALANCE SHEETS	2025	2024
	(in millions)
ASSETS
Current assets:
Cash and cash equivalents	$512	$—
Notes receivable from affiliated companies	114	103
Income tax refunds receivable	12	12
Other	6	2
Total current assets	644	117
Investments:
Investments in consolidated subsidiaries	9,784	9,123
Other	1	1
Total investments	9,785	9,124
Other assets	102	84
Total assets	$10,531	$9,325


LIABILITIES AND EQUITY
Current liabilities:
Current maturities of long-term debt	$574	$571
Commercial paper	—	325
Notes payable to affiliated companies	1,300	1,401
Other	21	10
Total current liabilities	1,895	2,307
Long-term debt, net (excluding current portion)	1,286	—
Other liabilities	4	3
Common equity:
Common stock and additional paid-in capital	3,104	3,063
Retained earnings	4,255	3,965
Accumulated other comprehensive income	1	1
Shares in deferred compensation trust	(14)	(14)
Total common equity	7,346	7,015
Total liabilities and equity	$10,531	$9,325

Refer to accompanying Notes to Condensed Financial Statements.


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ALLIANT ENERGY CORPORATION (Parent Company Only)	Year Ended December 31,
CONDENSED STATEMENTS OF CASH FLOWS	2025	2024	2023
	(in millions)
Net cash flows from operating activities	$529	$355	$445
Cash flows used for investing activities:
Capital contributions to consolidated subsidiaries	(365)	(380)	(325)

Net change in notes receivable from and payable to affiliates	(113)	326	(281)


Net cash flows used for investing activities	(478)	(54)	(606)
Cash flows from (used for) financing activities:
Common stock dividends	(521)	(492)	(456)
Proceeds from issuance of common stock, net	23	23	246
Proceeds from issuance of long-term debt	1,286	—	565

Net change in commercial paper	(325)	168	(195)
Other	(2)	—	1
Net cash flows from (used for) financing activities	461	(301)	161
Net increase (decrease) in cash, cash equivalents and restricted cash	512	—	—
Cash, cash equivalents and restricted cash at beginning of period	—	—	—
Cash, cash equivalents and restricted cash at end of period	$512	$—	$—
Supplemental cash flows information:
Cash (paid) received during the period for:
Interest	($45)	($40)	($27)
Income taxes, net:
Federal	$4	$11	$8
State - Iowa	—	(15)	(13)
State - Wisconsin	—	12	27
Total income taxes, net	$4	$8	$22

Refer to accompanying Notes to Condensed Financial Statements.

ALLIANT ENERGY CORPORATION (Parent Company Only)

NOTES TO CONDENSED FINANCIAL STATEMENTS

Pursuant to rules and regulations of the SEC, the Condensed Financial Statements of Alliant Energy Corporation (Parent Company Only) do not reflect all of the information and notes normally included with financial statements prepared in accordance with GAAP. Therefore, these Condensed Financial Statements should be read in conjunction with the Financial Statements and related Notes included in the combined 2025 Form 10-K, Part II, Item 8, which is incorporated herein by reference.

In the Condensed Financial Statements of Alliant Energy Corporation (Parent Company Only), investments in subsidiaries are accounted for using the equity method.

NOTE: All other schedules are omitted because they are not applicable or not required, or because that required information is shown either in the financial statements or in the notes thereto.

(3) Exhibits Required by SEC Regulation S-K - Pursuant to Item 601(b)(4)(iii) of Regulation S-K, the registrants agree to furnish to the SEC, upon request, any instrument defining the rights of holders of unregistered long-term debt not filed as an exhibit to this combined Form 10-K. No such instrument authorizes securities in excess of 10% of the total assets of Alliant Energy, IPL or WPL, as the case may be. The following exhibits for Alliant Energy, IPL and WPL are filed herewith or incorporated herein by reference.


Exhibit Number			Description
3.1			Restated Articles of Incorporation of Alliant Energy, as amended (incorporated by reference to Exhibit 4.1 to Alliant Energy’s Registration Statement on Form S-8 (Reg. No. 333-117654))
3.1a			Articles of Amendment to Restated Articles of Incorporation of Alliant Energy, as amended, effective May 4, 2016 (incorporated by reference to Exhibit 3.1 to Alliant Energy’s Form 10-Q for the quarter ended March 31, 2016 (File No. 1-9894))
3.2			Amended and Restated Bylaws of Alliant Energy, effective November 8, 2022 (incorporated by reference to Exhibit 3.1 to Alliant Energy’s Form 10-Q for the quarter ended September 30, 2022 (File No. 1-9894))
3.3			Amended and Restated Articles of Incorporation of WPL, effective May 9, 2013 (incorporated by reference to Exhibit 3.4 to WPL’s Form 8-K, filed May 13, 2013 (File No. 0-337))
3.4			Amended and Restated Bylaws of WPL, effective October 27, 2020 (incorporated by reference to Exhibit 3.3 to WPL’s Form 8-K, filed October 29, 2020 (File No. 0-337))


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Exhibit Number			Description
3.5			Amended and Restated Articles of Incorporation of IPL, effective December 20, 2021 (incorporated by reference to Exhibit 3.1 to IPL’s Form 8-K, filed December 21, 2021 (File No. 1-4117))
3.6			Amended and Restated Bylaws of IPL, effective October 27, 2020 (incorporated by reference to Exhibit 3.2 to IPL’s Form 8-K, filed October 29, 2020 (File No. 1-4117))
4.1			Amended and Restated Five-Year Master Credit Agreement, effective December 17, 2021 , among Alliant Energy, IPL, WPL, Wells Fargo Bank, National Association (N.A.) and the lender parties set forth therein (incorporated by reference to Exhibit 4.1 to Alliant Energy’s Form 8-K, filed December 21, 20 21 (File No. 1-9894))
4.1a			First Amendment to Amended and Restated Five-Year Master Credit Agreement, effective March 15, 2023, among Alliant Energy, IPL, WPL, Wells Fargo Bank, N ational A ssociat ion and the lender parties set forth therein (incorporated by reference to Exhibit 4.1 to Alliant Energy’s Form 10 -Q for the quarter ended March 31, 202 3 (File No. 1-9894))
4.1b			Second Amendment to Amended and Restated Five-Year Master Credit Agreement, effective December 18, 2024, among Alliant Energy, IPL, WPL, Wells Fargo Bank, N atio nal A s sociation and the lender parties set forth therein (incorporated by reference to Exhibit 4.1 to Alliant Energy’s Form 8-K filed December 18, 2024 (File No. 1-9894))
4.1c			Extension and Third Amendment to Amended and Restated Five-Year Master Credit Agreement, effective December 18, 2025, among Alliant Energy, IPL, WPL, Wells Fargo Bank, National Association and the lender parties set forth therein
4.2			Indenture, dated as of March 2, 2023, between Alliant Energy and The Bank of New York Mellon Trust Company, N.A., as trustee (incorporated by reference to Exhibit 4.1 to Alliant Energy's Form 8-K, filed March 3, 2023 (File No. 1-9894))
4.3			Indenture, dated as of May 15, 2025, between Alliant Energy and The Bank of New York Mellon Trust Company, N.A., as trustee (incorporated by reference to Exhibit 4.1 to Alliant Energy’s Form 8-K, filed May 15, 2025 (File No. 1-9894))
4.4			Indenture, dated as of September 26, 2025, between Alliant Energy and The Bank of New York Mellon Trust Company, N.A., as trustee (incorporated by reference to Exhibit 4.1 to Alliant Energy’s Form 8-K, filed September 26, 2025 (File No. 1-9894))
4.4a			First Supplemental Indenture, dated as of September 26, 2025, between Alliant Energy and The Bank of New York Mellon Trust Company, N.A., as trustee, relating to the 5.750% Fixed-to-Fixed Reset Rate Junior Subordinated Notes due 2056 (incorporated by reference to Exhibit 4.2 to Alliant Energy’s Form 8-K, filed September 26, 2025 (File No. 1-9894))
4.5			Indenture, dated as of June 12, 2018, among AEF, Alliant Energy, as guarantor, and The Bank of New York Mellon Trust Company, N.A., as trustee (incorporated by reference to Exhibit 4.1 to Alliant Energy’s Form 8-K, filed June 12, 2018 (File No. 1-9894))
4.6			Indenture, dated as of November 20, 2020, among AEF, Alliant Energy as guarantor, and The Bank of New York Mellon Trust Company, N.A., as trustee (incorporated by reference to Exhibit 4.1 to Alliant Energy’s Form 8-K, filed November 23, 2020 (File No. 1-9894)
4.7			Indenture, dated as of February 28, 2022, among AEF, Alliant Energy, as guarantor, and The Bank of New York Mellon Trust Company, N.A., as trustee (incorporated by reference to Exhibit 4.1 to Alliant Energy’s Form 8-K, filed March 1, 2022 (File No. 1-9894))
4.8			Indenture, dated as of November 10, 2023, among AEF, Alliant Energy, as guarantor, and The Bank of New York Mellon Trust Company, N.A., as trustee (incorporated by reference to Exhibit 4.1 to Alliant Energy's Form 8-K, filed November 13, 2023 (File No. 1-9894))
4.9			Indenture, dated as of June 6, 2024, among AEF, Alliant Energy, as guarantor, and The Bank of New York Mellon Trust Company, N.A., as trustee (incorporated by reference to Exhibit 4.1 to Alliant Energy ’s Form 8-K, filed June 6, 2024 (File No. 1-9894))
4.10			Indenture, dated as of June 20, 1997, between WPL and U.S. Bank Trust Company, N. A., Successor, as Trustee (incorporated by reference to Exhibit 4.33 to Amendment No. 2 to WPL’s Registration Statement on Form S-3 (Reg. No. 033-60917))
4.10a			First Supplemental Indenture, dated September 16, 2021, among WPL, Wells Fargo Bank, National Association, as Original Trustee, and U.S. Bank National Association, as Series Trustee (incorporated by reference to Exhibit 4.1 to WPL's Form 8-K, filed September 16, 2021 (File No. 0-337))
4.11			Officers’ Certificate, dated as of July 28, 2004, creating WPL’s 6.25% Debentures due July 31, 2034 (incorporated by reference to Exhibit 4.1 to WPL’s Form 8-K, filed August 2, 2004 (File No. 0-337))
4.12			Officers’ Certificate, dated as of August 8, 2007, creating WPL’s 6.375% Debentures due August 15, 2037 (incorporated by reference to Exhibit 4.1 to WPL’s Form 8-K, filed August 9, 2007 (File No. 0-337))
4.13			Officer s ’ Certificate, dated as of October 1, 2008, creating WPL’s 7.60% Debentures due October 1, 2038 (incorporated by reference to Exhibit 4.2 to WPL’s Form 8-K, filed October 2, 2008 (File No. 0-337))
4.14			Officers’ Certificate, dated as of October 14, 2014, creating WPL’s 4.10% Debentures due October 15, 2044 (incorporated by reference to Exhibit 4.1 to WPL’s Form 8-K, filed October 14, 2014 (File No. 0-337))
4.15			Officers’ Certificate, dated as of October 10, 2017, creating WPL’s 3.05% Debentures due October 15, 2027 (incorporated by reference to Exhibit 4.1 to WPL’s Form 8-K, filed October 10, 2017 (File No. 0-337))
4.16			Officers’ Certificate, dated as of June 24, 2019, creating WPL’s 3.00% Debentures due July 1, 2029 (incorporated by reference to Exhibit 4.1 to WPL’s Form 8-K, filed June 24, 2019 (File No. 0-337))
4.17			Officers’ Certificate, dated as of April 2, 2020, creating WPL’s 3.65% Debentures due April 1, 2050 (incorporated by reference to Exhibit 4.1 to WPL’s Form 8-K, filed April 2, 2020 (File No. 0-337))
4.18			Officers’ Certificate, dated as of August 15, 2022, creating WPL’s 3.950% Debentures due September 1, 2032 (incorporated by reference to Exhibit 4.1 to WPL’s Form 8-K, filed August 15, 2022 (File No. 0-337))
4.19			Officers’ Certificate, dated as of March 30, 2023, creating WPL's 4.950% Debentures due April 1, 2033 (incorporated by reference to Exhibit 4.1 to WPL's Form 8-K, filed March 30, 2023 (File No. 0-337))
4.20			Officers’ Certificate, dated as of March 7, 2024, creating WPL’s 5.375% Debentures due March 30, 2034 (incorporated by reference to Exhibit 4.1 to WPL’s Form 8-K, filed March 7, 2024 (File No. 0-337))


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Exhibit Number			Description
4.21			Officers’ Certificate, dated December 5, 2025, creating WPL’s 5.700% Debentures due 2055 (incorporated by reference to Exhibit 4.1 to WPL’s Form 8-K, filed December 5, 2025 (File No. 0-337))
4.22			Indenture (For Senior Unsecured Debt Securities), dated as of August 20, 2003, between IPL and The Bank of New York Mellon Trust Co., N.A. (f/k/a The Bank of New York Trust Co., N.A.), as Trustee (incorporated by reference to Exhibit 4.11 to IPL’s Registration Statement on Form S-3 (Reg. No. 333-108199))
4.23			Officer’s Certificate, dated as of October 14, 2003, creating IPL’s 6.45% Senior Debentures due October 15, 2033 (incorporated by reference to Exhibit 4.1 to IPL’s Form 8-K, filed October 15, 2003 (File No. 1-4117))
4.24			Officer’s Certificate, dated as of May 3, 2004, creating IPL’s 6.30% Senior Debentures due May 1, 2034 (incorporated by reference to Exhibit 4.1 to IPL’s Form 8-K, filed May 5, 2004 (File No. 1-4117))
4.24a			Officer’s Certificate, dated as of August 2, 2004, reopening IPL’s 6.30% Senior Debentures due May 1, 2034 (incorporated by reference to Exhibit 4.1 to IPL’s Form 8-K, filed August 5, 2004 (File No. 1-4117))
4.25			Officer’s Certificate, dated as of July 7, 2009, creating IPL’s 6.25% Senior Debentures due July 15, 2039 (incorporated by reference to Exhibit 4.1 to IPL’s Form 8-K, filed July 8, 2009 (File No. 1-4117))
4.26			Officer’s Certificate, dated as of October 8, 2013, creating IPL’s 4.70% Senior Debentures due October 15, 2043 (incorporated by reference to Exhibit 4.1 to IPL’s Form 8-K, filed October 8, 2013 (File No. 1-4117))
4.27			Officer’s Certificate, dated as of September 15, 2016, creating IPL’s 3.70% Senior Debentures due September 15, 2046 (incorporated by reference to Exhibit 4.1 to IPL’s Form 8-K, filed September 15, 2016 (File No. 1-4117))
4.28			Officer’s Certificate, dated as of September 26, 2018, creating IPL’s 4.10% Senior Debentures due September 26, 2028 (incorporated by reference to Exhibit 4.1 to IPL’s Form 8-K, filed September 26, 2018 (File No. 1-4117))
4.29			Officer’s Certificate, dated as of April 1, 2019, creating IPL’s 3.60% Senior Debentures due April 1, 2029 (incorporated by reference to Exhibit 4.1 to IPL’s Form 8-K, filed April 1, 2019 (File No. 1-4117))
4.30			Officer’s Certificate, dated as of September 26, 2019, creating IPL’s 3.50% Senior Debentures due September 30, 2049 (incorporated by reference to Exhibit 4.1 to IPL’s Form 8-K, filed September 26, 2019 (File No. 1-4117))
4.31			Officer’s Certificate, dated as of June 2, 2020, creating IPL’s 2.3% Senior Debentures due June 1, 2030 (incorporated by reference to Exhibit 4.1 to IPL’s Form 8-K, filed June 2, 2020 (File No. 1-4117))
4.32			Officer’s Certificate, dated as of November 19, 2021, creating IPL’s 3.1% Senior Debentures due November 30, 2051 (incorporated by reference to Exhibit 4.1 to IPL’s Form 8-K, filed November 19, 2021 (File No. 1-4117))
4.33			Officer’s Certificate, dated as of September 21, 2023, creating IPL’s 5.70% Senior Debentures due October 15, 2033 (incorporated by reference to Exhibit 4.1 to IPL’s Form 8-K, filed September 21, 2023 (File No. 1-4117))
4.34			Officer’s Certificate, dated as of September 6, 2024, creating IPL’s 4.950% Senior Debentures due September 30, 2034 and IPL’s 5.450% Senior Debentures due September 30, 2054 (incorporated by reference to Exhibit 4.1 to IPL’s Form 8-K, filed September 6, 2024 (File No. 1-4117))
4.35			Officer’s Certificate, dated as of May 19, 2025, creating IPL’s 5.600% Senior Debentures due June 29, 2035 (incorporated by reference to Exhibit 4.1 to IPL’s Form 8-K, filed May 19, 2025 (File No. 1-4117))
4.36			Officer’s Certificate, dated as of September 11, 2025, creating IPL’s 5.600% Senior Debentures due October 1, 2055 (incorporated by reference to Exhibit 4.1 to IPL’s Form 8-K, filed September 11, 2025 (File No. 1-4117))
4.37			Description of Common Stock of Alliant Energy (incorporated by reference to Exhibit 4.32 to Alliant Energy ’s Form 10-K for the year 2023 (File No. 1-9894))
10.1			Second Amended and Restated Term Loan Credit Agreement, dated as of March 3, 2025, among AEF, Alliant Energy, U.S. Bank National Association and the lender parties set forth therein (incorporated by reference to Exhibit 10.1 to Alliant Energy’s Form 8-K, filed March 3, 2025 (File No. 1-9894))
10.2#			2020 O I P (incorporated by reference to Appendix A to Alliant Energy’s definitive proxy statement filed on Schedule 14A on April 9, 2020 (File No. 1-9894))
10.2a#			Form of Performance Share Agreement pursuant to the 2020 OIP, amended in 2022 (incorporated by reference to Exhibit 10.3d to Alliant Energy’s Form 10-K for the year 2021 (File No. 1-9894))
10.2b#			Form of Restricted Stock Unit Agreement pursuant to the 2020 OIP, amended in 2022 (incorporated by reference to Exhibit 10.3e to Alliant Energy’s Form 10-K for the year 2021 (File No. 1-9894))
10.2c#			Form of Performance Restricted Stock Unit Agreement (Workforce Composition Metric) pursuant to the 2020 OIP, amended in 2022 (incorporated by reference to Exhibit 10.3f to Alliant Energy’s Form 10-K for the year 2021 (File No. 1-9894))
10.2d#			Form of Performance Restricted Stock Unit Agreement (Net Income Metric) pursuant to the 2020 OIP, amended in 2022 (incorporated by reference to Exhibit 10.3g to Alliant Energy’s Form 10-K for the year 2021 (File No. 1-9894))
10.2e#			Form of Performance Share Agreement pursuant to the 2020 OIP, amended in 2024 (incorporated by reference to Exhibit 10.2h to Alliant Energy’s Form 10-K for the year 2023 (File No. 1-9894))
10.2f#			Form of Performance Share Agreement pursuant to the 2020 OIP, amended in 2025 (incorporated by reference to Exhibit 10.2f to Alliant Energy's Form 10-K for the year 2024 (File No. 1-9894))
10.2g#			Form of Restricted Stock Unit Agreement pursuant to the 2020 OIP, amended in 2025 (incorporated by reference to Exhibit 10.2g to Alliant Energy's Form 10-K for the year 2024 (File No. 1-9894))
10.3#			DCP, as amended and restated effective November 1, 2024 (incorporated by reference to Exhibit 10.3 to Alliant Energy's Form 10-K for the year 2024 (File No. 1-9894))
10.4#			Alliant Energy Rabbi Trust Agreement for DCPs (incorporated by reference to Exhibit 10.19 to Alliant Energy’s Form 10-K for the year 2005 (File No. 1-9894))
10.4a#			Amendment to the Alliant Energy Rabbi Trust Agreement for DCPs (incorporated by reference to Exhibit 10.2 to Alliant Energy’s Form 10-Q for the quarter ended June 30, 2015 (File No. 1-9894))


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Exhibit Number			Description
10.4b#			Second Amendment to the Alliant Energy Rabbi Trust Agreement for DCPs (incorporated by reference to Exhibit 10.3 to Alliant Energy’s Form 10-Q for the quarter ended June 30, 2015 (File No. 1-9894))
10.5#			Alliant Energy Excess Retirement Plan (incorporated by reference to Exhibit 10.1 to Alliant Energy’s Form 10-Q for the quarter ended September 30, 2008 (File No. 1-9894))
10.5a#			Amendment to the Alliant Energy Excess Retirement Plan (incorporated by reference to Exhibit 10.4 to Alliant Energy’s Form 8-K, filed December 5, 2011 (File No. 1-9894))
10.6#			Form of Key Executive Employment and Severance Agreement (KEESA), by and between Alliant Energy and L.M. Barton (incorporated by reference to Exhibit 10.1 to Alliant Energy’s Form 8-K, filed October 28, 2021 (File No. 1-9894))
10.7#			Form of KEESA, by and between Alliant Energy and each of R.J. Durian, D.A. de Leon, M.N. Farlinger, R. Sundararajan, A.P. Smyth and R.C. Valcq (incorporated by reference to Exhibit 10.2 to Alliant Energy’s Form 8-K, filed October 28, 2021 (File No. 1-9894))
10.8#			Executive Officer Severance Benefit Plan, as amended and restated, effective October 29, 2018 (incorporated by reference to Exhibit 10.1 to Alliant Energy’s Form 10-Q for the quarter ended September 30, 2018 (File No. 1-9894))
10.9#			Terms of Alliant Energy Executive Short-term Incentive Plan (incorporated by reference to Exhibit 10.11 to Alliant Energy's Form 10-K for the year 2024 (File No. 1-9894))
10.10#			Form of Sign-On Bonus Reimbursement Agreement (incorporated by reference to Exhibit 10.14 to Alliant Energy ’s Form 10-K for the year 2022 (File No . 1-9894))
10.11#			Form of Relocation Reimbursement Agreement (incorporated by reference to Exhibit 10.13 to Alliant Energy ’s Form 10-K for the year 2023 (File No. 1-9894))
10.12#			Summary of Compensation and Benefits for Non-Employee Directors of Alliant Energy, IPL and WPL, effective January 1, 2026
19			Alliant Energy Insider Trading Policies and Procedures (incorporated by reference to Exhibit 19 to Alliant Energy’s Form 10-K for the year 2024 (File No. 1-9894))
21.1			Subsidiaries of Alliant Energy
23.1			Consent of Independent Registered Public Accounting Firm for Alliant Energy
23.2			Consent of Independent Registered Public Accounting Firm for IPL
23.3			Consent of Independent Registered Public Accounting Firm for WPL
31.1			Certification of the Chief Executive Officer for Alliant Energy
31.2			Certification of the Chief Financial Officer for Alliant Energy
31.3			Certification of the Chief Executive Officer for IPL
31.4			Certification of the Chief Financial Officer for IPL
31.5			Certification of the Chief Executive Officer for WPL
31.6			Certification of the Chief Financial Officer for WPL
32.1			Written Statement of the Chief Executive Officer and Chief Financial Officer Pursuant to 18 U.S.C.§1350 for Alliant Energy
32.2			Written Statement of the Chief Executive Officer and Chief Financial Officer Pursuant to 18 U.S.C.§1350 for IPL
32.3			Written Statement of the Chief Executive Officer and Chief Financial Officer Pursuant to 18 U.S.C.§1350 for WPL
97			Alliant Energy Incentive Compensation Recovery Policy (incorporated by reference to Exhibit 97 to Alliant Energy’s Form 10-K for the year ended 2023 (File No. 1-9894))
101.INS			Inline XBRL Instance Document - the instance document does not appear in the Interactive Data File because its XBRL tags are embedded within the Inline XBRL document
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101.CAL			Inline XBRL Taxonomy Extension Calculation Linkbase Document
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A management contract or compensatory plan or arrangement.

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