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<SEC-DOCUMENT>0001299933-06-004440.txt : 20060628
<SEC-HEADER>0001299933-06-004440.hdr.sgml : 20060628
<ACCEPTANCE-DATETIME>20060628165846
ACCESSION NUMBER:		0001299933-06-004440
CONFORMED SUBMISSION TYPE:	8-K
PUBLIC DOCUMENT COUNT:		2
CONFORMED PERIOD OF REPORT:	20060627
ITEM INFORMATION:		Other Events
ITEM INFORMATION:		Financial Statements and Exhibits
FILED AS OF DATE:		20060628
DATE AS OF CHANGE:		20060628

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			CMS ENERGY CORP
		CENTRAL INDEX KEY:			0000811156
		STANDARD INDUSTRIAL CLASSIFICATION:	ELECTRIC & OTHER SERVICES COMBINED [4931]
		IRS NUMBER:				382726431
		STATE OF INCORPORATION:			MI
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		8-K
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-09513
		FILM NUMBER:		06930604

	BUSINESS ADDRESS:	
		STREET 1:		ONE ENERGY PLAZA
		CITY:			JACKSON
		STATE:			MI
		ZIP:			49201
		BUSINESS PHONE:		5177881031

	MAIL ADDRESS:	
		STREET 1:		ONE ENERGY PLAZA
		CITY:			JACKSON
		STATE:			MI
		ZIP:			49201

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			CONSUMERS ENERGY CO
		CENTRAL INDEX KEY:			0000201533
		STANDARD INDUSTRIAL CLASSIFICATION:	ELECTRIC & OTHER SERVICES COMBINED [4931]
		IRS NUMBER:				380442310
		STATE OF INCORPORATION:			MI
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		8-K
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-05611
		FILM NUMBER:		06930605

	BUSINESS ADDRESS:	
		STREET 1:		ONE ENERGY PLAZA
		CITY:			JACKSON
		STATE:			MI
		ZIP:			49201
		BUSINESS PHONE:		5177881031

	MAIL ADDRESS:	
		STREET 1:		ONE ENERGY PLAZA
		CITY:			JACKSON
		STATE:			MI
		ZIP:			49201

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	CONSUMERS POWER CO
		DATE OF NAME CHANGE:	19920703
</SEC-HEADER>
<DOCUMENT>
<TYPE>8-K
<SEQUENCE>1
<FILENAME>htm_13433.htm
<DESCRIPTION>LIVE FILING
<TEXT>
<!-- CoverPageHeader start -->
<!DOCTYPE html PUBLIC "-//W3C//DTD HTML 3.2//EN">
<HTML>
<HEAD>
<TITLE> CMS Energy Corporation (Form: 8-K) </TITLE>
</HEAD>
<BODY TEXT="#000000" BGCOLOR="#FFFFFF" ALINK="#0000FF" HLINK="#FF0000" VLINK="#800080">
<A NAME="DOCUMENT_TOP">&nbsp;</A>
<P>
<!-- CoverPageHeader end --><!-- CoverPageTitle START -->
<A NAME="DOCUMENT_TOP">&nbsp;</A>
<HR NOSHADE>
<P>
<P ALIGN="CENTER">
<FONT SIZE="4">
		UNITED STATES<BR>
	SECURITIES AND EXCHANGE COMMISSION
</FONT>
<BR>
<FONT SIZE="2">
	WASHINGTON, D.C. 20549
</FONT>
<P ALIGN="CENTER">
<FONT SIZE="5">
	FORM 8-K
</FONT>
<FONT SIZE="2">

</FONT>
</P>
<P ALIGN="CENTER">
<FONT SIZE="3">
	CURRENT REPORT
</FONT>
</P>
<P ALIGN="CENTER">
<FONT SIZE="2">
	Pursuant to Section&nbsp;13 or 15(d) of the Securities Exchange Act of 1934
</FONT>
</P>
<CENTER>
<TABLE CELLSPACING="0" BORDER="0" CELLPADDING="0" WIDTH="100%">
<TR VALIGN="BOTTOM">
<TD WIDTH="51%">
	&nbsp;
</TD>
<TD WIDTH="5%">
	&nbsp;
</TD>
<TD WIDTH="44%">
	&nbsp;
</TD>
</TR>
<TR VALIGN="BOTTOM">
<TD ALIGN="CENTER" VALIGN="TOP">
<FONT SIZE="2">
	Date of Report (Date of Earliest Event Reported):
</FONT>
</TD>
<TD>
<FONT SIZE="2">
	&nbsp;
</FONT>
</TD>
<TD ALIGN="CENTER" VALIGN="TOP">
<FONT SIZE="2">
	June 27, 2006
</FONT>
</TD>
</TR>
</TABLE>
<BR>
</CENTER>
<!-- CoverPageTitle END --><!-- CoverPageRegistrant START -->
<P ALIGN="CENTER"><!-- -->
<FONT SIZE="6">
	CMS Energy Corporation
</FONT>
<FONT SIZE="2">
<BR>__________________________________________<BR>
	(Exact name of registrant as specified in its charter)
</FONT>
<CENTER>
<TABLE CELLSPACING="0" BORDER="0" CELLPADDING="0" WIDTH="100%">
<TR VALIGN="BOTTOM">
<TD WIDTH="33%">
	&nbsp;
</TD>
<TD WIDTH="34%">
	&nbsp;
</TD>
<TD WIDTH="33%">
	&nbsp;
</TD>
</TR>
<TR VALIGN="BOTTOM">
<TD ALIGN="CENTER" VALIGN="TOP">
<FONT SIZE="2">
	Michigan
</FONT>
</TD>
<TD ALIGN="CENTER" VALIGN="TOP">
<FONT SIZE="2">
	001-09513
</FONT>
</TD>
<TD ALIGN="CENTER" VALIGN="TOP">
<FONT SIZE="2">
	38-2726431
</FONT>
</TD>
</TR>
<TR VALIGN="BOTTOM">
<TD ALIGN="CENTER" VALIGN="TOP">
<FONT SIZE="2">
_____________________<BR>
	(State or other jurisdiction
</FONT>
</TD>
<TD ALIGN="CENTER" VALIGN="TOP">
<FONT SIZE="2">
_____________<BR>
	(Commission
</FONT>
</TD>
<TD ALIGN="CENTER" VALIGN="TOP">
<FONT SIZE="2">
______________<BR>
	(I.R.S. Employer
</FONT>
</TD>
</TR>
<TR VALIGN="BOTTOM">
<TD ALIGN="CENTER" VALIGN="TOP">
<FONT SIZE="2">
	of incorporation)
</FONT>
</TD>
<TD ALIGN="CENTER" VALIGN="TOP">
<FONT SIZE="2">
	File Number)
</FONT>
</TD>
<TD ALIGN="CENTER" VALIGN="TOP">
<FONT SIZE="2">
	Identification No.)
</FONT>
</TD>
</TR>
<TR VALIGN="BOTTOM">
<TD ALIGN="CENTER" VALIGN="TOP">
<FONT SIZE="2">
	&nbsp;&nbsp;
</FONT>
</TD>
<TD ALIGN="CENTER" VALIGN="TOP">
<FONT SIZE="2">
	&nbsp;
</FONT>
</TD>
<TD ALIGN="CENTER" VALIGN="TOP">
<FONT SIZE="2">
	&nbsp;
</FONT>
</TD>
</TR>
<TR VALIGN="BOTTOM">
<TD ALIGN="CENTER" VALIGN="TOP">
<FONT SIZE="2">
	One Energy Plaza, Jackson, Michigan
</FONT>
</TD>
<TD ALIGN="CENTER" VALIGN="TOP">
<FONT SIZE="2">
	&nbsp;
</FONT>
</TD>
<TD ALIGN="CENTER" VALIGN="TOP">
<FONT SIZE="2">
	49201
</FONT>
</TD>
</TR>
<TR VALIGN="BOTTOM">
<TD ALIGN="CENTER" VALIGN="TOP">
<FONT SIZE="2">
_________________________________<BR>
	(Address of principal executive offices)
</FONT>
</TD>
<TD ALIGN="CENTER" VALIGN="TOP">
<FONT SIZE="2">
	&nbsp;
</FONT>
</TD>
<TD ALIGN="CENTER" VALIGN="TOP">
<FONT SIZE="2">
___________<BR>
	(Zip Code)
</FONT>
</TD>
</TR>
</TABLE>
</CENTER>
<CENTER>
<TABLE CELLSPACING="0" BORDER="0" CELLPADDING="0" WIDTH="100%">

<TR VALIGN="BOTTOM">
<TD WIDTH="51%">
	&nbsp;
</TD>
<TD WIDTH="5%">
	&nbsp;
</TD>
<TD WIDTH="44%">
	&nbsp;
</TD>
</TR>
<TR VALIGN="BOTTOM">
<TD ALIGN="CENTER" VALIGN="TOP">
<FONT SIZE="2">
	Registrant&#146;s telephone number, including area code:
</FONT>
</TD>
<TD>
<FONT SIZE="2">
	&nbsp;
</FONT>
</TD>
<TD ALIGN="CENTER" VALIGN="TOP">
<FONT SIZE="2">
	517-788-0550
</FONT>
</TD>
</TR>
</TABLE>
</CENTER>
<P ALIGN="CENTER">
<FONT SIZE="2">
	Not Applicable
<BR>______________________________________________<BR>
	Former name or former address, if changed since last report
</FONT>
<P ALIGN="CENTER">
<FONT SIZE="2">
	&nbsp;
</FONT>
<!-- CoverPageRegistrant END --><!-- CoverPageRegistrant START -->
<P ALIGN="CENTER"><!-- -->
<FONT SIZE="6">
	Consumers Energy Company
</FONT>
<FONT SIZE="2">
<BR>__________________________________________<BR>
	(Exact name of registrant as specified in its charter)
</FONT>
<CENTER>
<TABLE CELLSPACING="0" BORDER="0" CELLPADDING="0" WIDTH="100%">
<TR VALIGN="BOTTOM">
<TD WIDTH="33%">
	&nbsp;
</TD>
<TD WIDTH="34%">
	&nbsp;
</TD>
<TD WIDTH="33%">
	&nbsp;
</TD>
</TR>
<TR VALIGN="BOTTOM">
<TD ALIGN="CENTER" VALIGN="TOP">
<FONT SIZE="2">
	Michigan
</FONT>
</TD>
<TD ALIGN="CENTER" VALIGN="TOP">
<FONT SIZE="2">
	001-05611
</FONT>
</TD>
<TD ALIGN="CENTER" VALIGN="TOP">
<FONT SIZE="2">
	38-0442310
</FONT>
</TD>
</TR>
<TR VALIGN="BOTTOM">
<TD ALIGN="CENTER" VALIGN="TOP">
<FONT SIZE="2">
_____________________<BR>
	(State or other jurisdiction
</FONT>
</TD>
<TD ALIGN="CENTER" VALIGN="TOP">
<FONT SIZE="2">
_____________<BR>
	(Commission
</FONT>
</TD>
<TD ALIGN="CENTER" VALIGN="TOP">
<FONT SIZE="2">
______________<BR>
	(I.R.S. Employer
</FONT>
</TD>
</TR>
<TR VALIGN="BOTTOM">
<TD ALIGN="CENTER" VALIGN="TOP">
<FONT SIZE="2">
	of incorporation)
</FONT>
</TD>
<TD ALIGN="CENTER" VALIGN="TOP">
<FONT SIZE="2">
	File Number)
</FONT>
</TD>
<TD ALIGN="CENTER" VALIGN="TOP">
<FONT SIZE="2">
	Identification No.)
</FONT>
</TD>
</TR>
<TR VALIGN="BOTTOM">
<TD ALIGN="CENTER" VALIGN="TOP">
<FONT SIZE="2">
	&nbsp;&nbsp;
</FONT>
</TD>
<TD ALIGN="CENTER" VALIGN="TOP">
<FONT SIZE="2">
	&nbsp;
</FONT>
</TD>
<TD ALIGN="CENTER" VALIGN="TOP">
<FONT SIZE="2">
	&nbsp;
</FONT>
</TD>
</TR>
<TR VALIGN="BOTTOM">
<TD ALIGN="CENTER" VALIGN="TOP">
<FONT SIZE="2">
	One Energy Plaza, Jackson, Michigan
</FONT>
</TD>
<TD ALIGN="CENTER" VALIGN="TOP">
<FONT SIZE="2">
	&nbsp;
</FONT>
</TD>
<TD ALIGN="CENTER" VALIGN="TOP">
<FONT SIZE="2">
	49201
</FONT>
</TD>
</TR>
<TR VALIGN="BOTTOM">
<TD ALIGN="CENTER" VALIGN="TOP">
<FONT SIZE="2">
_________________________________<BR>
	(Address of principal executive offices)
</FONT>
</TD>
<TD ALIGN="CENTER" VALIGN="TOP">
<FONT SIZE="2">
	&nbsp;
</FONT>
</TD>
<TD ALIGN="CENTER" VALIGN="TOP">
<FONT SIZE="2">
___________<BR>
	(Zip Code)
</FONT>
</TD>
</TR>
</TABLE>
</CENTER>
<CENTER>
<TABLE CELLSPACING="0" BORDER="0" CELLPADDING="0" WIDTH="100%">

<TR VALIGN="BOTTOM">
<TD WIDTH="51%">
	&nbsp;
</TD>
<TD WIDTH="5%">
	&nbsp;
</TD>
<TD WIDTH="44%">
	&nbsp;
</TD>
</TR>
<TR VALIGN="BOTTOM">
<TD ALIGN="CENTER" VALIGN="TOP">
<FONT SIZE="2">
	Registrant&#146;s telephone number, including area code:
</FONT>
</TD>
<TD>
<FONT SIZE="2">
	&nbsp;
</FONT>
</TD>
<TD ALIGN="CENTER" VALIGN="TOP">
<FONT SIZE="2">
	517-788-0550
</FONT>
</TD>
</TR>
</TABLE>
</CENTER>
<P ALIGN="CENTER">
<FONT SIZE="2">
	n/a
<BR>______________________________________________<BR>
	Former name or former address, if changed since last report
</FONT>
<P ALIGN="CENTER">
<FONT SIZE="2">
	&nbsp;
</FONT>
<!-- CoverPageRegistrant END --><P><FONT SIZE="2">
Check the appropriate box below if the Form 8-K filing is intended to
simultaneously satisfy the filing obligation of the registrant under any
of the following provisions:</FONT>
</P>
<P><FONT SIZE="2">
[&nbsp;&nbsp;]&nbsp;&nbsp;Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)<br>
[&nbsp;&nbsp;]&nbsp;&nbsp;Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)<br>
[&nbsp;&nbsp;]&nbsp;&nbsp;Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))<br>
[&nbsp;&nbsp;]&nbsp;&nbsp;Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))<br>
</P></FONT><!-- PageBreak START -->
<P>
<HR NOSHADE>
<DIV ALIGN="LEFT" STYLE="PAGE-BREAK-BEFORE:ALWAYS">
<A HREF="#DOCUMENT_TOP">
<U>
<B>
<FONT SIZE="2">Top of the Form</FONT>
</B>
</U>
</A>
</DIV>
<!-- PageBreak END --><!-- Item START -->
<P ALIGN="LEFT">
<FONT SIZE="2">
<B>
	Item 8.01 Other Events.
</B>
</FONT>
</P>
<P ALIGN="LEFT">
<FONT SIZE="2">
Employee Retirement Income Security Act Class Action<br><br>On March 1, 2006, CMS Energy Corporation ("CMS Energy") and Consumers Energy Company ("Consumers") filed a Form 8-K, announcing that they had reached an agreement to settle two consolidated lawsuits filed in 2002 in the United States District Court for the Eastern District of Michigan as putative class actions on behalf of participants and beneficiaries of CMS Energy&#x2019;s Employees&#x2019; Savings Plan who participated in the Plan between August 3, 2000 and December 27, 2004, subject to court approval.  CMS Energy, Consumers, CMS Marketing, Services and Trading Company (now known as CMS Energy Resource Management Company) and certain officers and directors were defendants in the lawsuits.  The hearing on final approval of the settlement was held on June 15, 2006 before the Honorable George Caram Steeh.  On June 27, 2006, the judge entered the Order and Final Judgment, which is attached hereto as Exhibit 99.1, approving the proposed settlement wi
th minor modifications.
</FONT>
</P>
<!-- Item END -->
<BR><BR><BR><BR><!-- Item START -->
<P ALIGN="LEFT">
<FONT SIZE="2">
<B>
	Item 9.01 Financial Statements and Exhibits.
</B>
</FONT>
</P>
<P ALIGN="LEFT">
<FONT SIZE="2">
(c) Exhibits.<br><br>99.1	Order and Final Judgment, dated June 27, 2006
</FONT>
</P>
<!-- Item END -->
<BR><BR><BR><BR><P ALIGN="LEFT" STYLE="FONT-SIZE: 10PT"></P><!-- PageBreak START -->
<P>
<HR NOSHADE>
<DIV ALIGN="LEFT" STYLE="PAGE-BREAK-BEFORE:ALWAYS">
<A HREF="#DOCUMENT_TOP">
<U>
<B>
<FONT SIZE="2">Top of the Form</FONT>
</B>
</U>
</A>
</DIV>
<!-- PageBreak END --><!-- SignatureHeader START -->
<P ALIGN="CENTER">
<FONT SIZE="2">
<B>
	SIGNATURES
</B>
</FONT>
</P>
<P ALIGN="LEFT">
<FONT SIZE="2">
	Pursuant to the requirements of the Securities Exchange Act of 1934, the
	registrant has duly caused this report to be signed on its behalf by the
	undersigned hereunto duly authorized.
</FONT>
</P>
<!-- SignatureHeader END --><!-- Signature START -->
<CENTER>
<TABLE CELLSPACING="0" BORDER="0" CELLPADDING="0" WIDTH="100%">
<TR VALIGN="BOTTOM">
<TD WIDTH="19%">
	&nbsp;
</TD>
<TD WIDTH="34%">
	&nbsp;
</TD>
<TD WIDTH="3%">
	&nbsp;
</TD>
<TD WIDTH="1%">
	&nbsp;
</TD>
<TD WIDTH="43%">
	&nbsp;
</TD>
</TR>
<TR VALIGN="BOTTOM">
<TD VALIGN="TOP">
<FONT SIZE="2">
	&nbsp;
</FONT>
</TD>
<TD>
<FONT SIZE="2">
	&nbsp;
</FONT>
</TD>
<TD COLSPAN="3" VALIGN="TOP" ALIGN="LEFT">
<FONT SIZE="2">
	CMS Energy Corporation
</FONT>
</TD>
</TR>
<TR VALIGN="BOTTOM">
<TD VALIGN="TOP">
<FONT SIZE="2">
	&nbsp;&nbsp;
</FONT>
</TD>
<TD>
<FONT SIZE="2">
	&nbsp;
</FONT>
</TD>
<TD ALIGN="LEFT" VALIGN="TOP">
<FONT SIZE="2">
	&nbsp;
</FONT>
</TD>
<TD>
<FONT SIZE="2">
	&nbsp;
</FONT>
</TD>
<TD ALIGN="LEFT" VALIGN="TOP">
<FONT SIZE="2">
	&nbsp;
</FONT>
</TD>
</TR>
<TR VALIGN="BOTTOM">
<TD VALIGN="TOP">
<FONT SIZE="2">
<I>
	June 28, 2006
</I>
</FONT>
</TD>
<TD>
<FONT SIZE="2">
	&nbsp;
</FONT>
</TD>
<TD ALIGN="LEFT" VALIGN="TOP">
<FONT SIZE="2">
<I>
	By:
</I>
</FONT>
</TD>
<TD>
<FONT SIZE="2">
	&nbsp;
</FONT>
</TD>
<TD ALIGN="LEFT" VALIGN="TOP">
<FONT SIZE="2">
<I>
	Thomas J. Webb
</I>
<BR>
</FONT>
</TD>
</TR>
<TR>
<TD VALIGN="TOP">
<FONT SIZE="2">
	&nbsp;
</FONT>
</TD>
<TD>
<FONT SIZE="2">
	&nbsp;
</FONT>
</TD>
<TD ALIGN="LEFT" VALIGN="TOP">
<FONT SIZE="2">
	&nbsp;
</FONT>
</TD>
<TD>
<FONT SIZE="2">
	&nbsp;
</FONT>
</TD>
<TD ALIGN="LEFT" VALIGN="TOP">
<HR SIZE="1" NOSHADE>
</TD>
</TR>
<TR VALIGN="BOTTOM">
<TD VALIGN="TOP">
<FONT SIZE="2">
	&nbsp;
</FONT>
</TD>
<TD>
<FONT SIZE="2">
	&nbsp;
</FONT>
</TD>
<TD ALIGN="LEFT" VALIGN="TOP">
<FONT SIZE="2">
	&nbsp;
</FONT>
</TD>
<TD>
<FONT SIZE="2">
	&nbsp;
</FONT>
</TD>
<TD ALIGN="LEFT" VALIGN="TOP">
<FONT SIZE="2">
<I>
	Name: Thomas J. Webb
</I>
</FONT>
</TD>
</TR>
<TR VALIGN="BOTTOM">
<TD VALIGN="TOP">
<FONT SIZE="2">
	&nbsp;
</FONT>
</TD>
<TD>
<FONT SIZE="2">
	&nbsp;
</FONT>
</TD>
<TD ALIGN="LEFT" VALIGN="TOP">
<FONT SIZE="2">
	&nbsp;
</FONT>
</TD>
<TD>
<FONT SIZE="2">
	&nbsp;
</FONT>
</TD>
<TD ALIGN="LEFT" VALIGN="TOP">
<FONT SIZE="2">
<I>
	Title: Executive Vice President and Chief Financial Officer
</I>
</FONT>
</TD>
</TR>
</TABLE>
</CENTER>
<!-- Signature END --><!-- Signature START -->
<CENTER>
<TABLE CELLSPACING="0" BORDER="0" CELLPADDING="0" WIDTH="100%">
<TR VALIGN="BOTTOM">
<TD WIDTH="19%">
	&nbsp;
</TD>
<TD WIDTH="34%">
	&nbsp;
</TD>
<TD WIDTH="3%">
	&nbsp;
</TD>
<TD WIDTH="1%">
	&nbsp;
</TD>
<TD WIDTH="43%">
	&nbsp;
</TD>
</TR>
<TR VALIGN="BOTTOM">
<TD VALIGN="TOP">
<FONT SIZE="2">
	&nbsp;
</FONT>
</TD>
<TD>
<FONT SIZE="2">
	&nbsp;
</FONT>
</TD>
<TD COLSPAN="3" VALIGN="TOP" ALIGN="LEFT">
<FONT SIZE="2">
	Consumers Energy Company
</FONT>
</TD>
</TR>
<TR VALIGN="BOTTOM">
<TD VALIGN="TOP">
<FONT SIZE="2">
	&nbsp;&nbsp;
</FONT>
</TD>
<TD>
<FONT SIZE="2">
	&nbsp;
</FONT>
</TD>
<TD ALIGN="LEFT" VALIGN="TOP">
<FONT SIZE="2">
	&nbsp;
</FONT>
</TD>
<TD>
<FONT SIZE="2">
	&nbsp;
</FONT>
</TD>
<TD ALIGN="LEFT" VALIGN="TOP">
<FONT SIZE="2">
	&nbsp;
</FONT>
</TD>
</TR>
<TR VALIGN="BOTTOM">
<TD VALIGN="TOP">
<FONT SIZE="2">
<I>
	June 28, 2006
</I>
</FONT>
</TD>
<TD>
<FONT SIZE="2">
	&nbsp;
</FONT>
</TD>
<TD ALIGN="LEFT" VALIGN="TOP">
<FONT SIZE="2">
<I>
	By:
</I>
</FONT>
</TD>
<TD>
<FONT SIZE="2">
	&nbsp;
</FONT>
</TD>
<TD ALIGN="LEFT" VALIGN="TOP">
<FONT SIZE="2">
<I>
	Thomas J. Webb
</I>
<BR>
</FONT>
</TD>
</TR>
<TR>
<TD VALIGN="TOP">
<FONT SIZE="2">
	&nbsp;
</FONT>
</TD>
<TD>
<FONT SIZE="2">
	&nbsp;
</FONT>
</TD>
<TD ALIGN="LEFT" VALIGN="TOP">
<FONT SIZE="2">
	&nbsp;
</FONT>
</TD>
<TD>
<FONT SIZE="2">
	&nbsp;
</FONT>
</TD>
<TD ALIGN="LEFT" VALIGN="TOP">
<HR SIZE="1" NOSHADE>
</TD>
</TR>
<TR VALIGN="BOTTOM">
<TD VALIGN="TOP">
<FONT SIZE="2">
	&nbsp;
</FONT>
</TD>
<TD>
<FONT SIZE="2">
	&nbsp;
</FONT>
</TD>
<TD ALIGN="LEFT" VALIGN="TOP">
<FONT SIZE="2">
	&nbsp;
</FONT>
</TD>
<TD>
<FONT SIZE="2">
	&nbsp;
</FONT>
</TD>
<TD ALIGN="LEFT" VALIGN="TOP">
<FONT SIZE="2">
<I>
	Name: Thomas J. Webb
</I>
</FONT>
</TD>
</TR>
<TR VALIGN="BOTTOM">
<TD VALIGN="TOP">
<FONT SIZE="2">
	&nbsp;
</FONT>
</TD>
<TD>
<FONT SIZE="2">
	&nbsp;
</FONT>
</TD>
<TD ALIGN="LEFT" VALIGN="TOP">
<FONT SIZE="2">
	&nbsp;
</FONT>
</TD>
<TD>
<FONT SIZE="2">
	&nbsp;
</FONT>
</TD>
<TD ALIGN="LEFT" VALIGN="TOP">
<FONT SIZE="2">
<I>
	Title: Executive Vice President and Chief Financial Officer
</I>
</FONT>
</TD>
</TR>
</TABLE>
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	99.1
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Order and Final Judgment, dated June 27, 2006
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<P align="left" style="font-size: 10pt"><FONT style="font-size: 12pt"><U><B>Case 2:02-cv-72834-GCS Document 226 Filed 06/27/2006 Page 1 of 11</B></U>
</FONT>

<P align="right" style="font-size: 12pt"><B>Exhibit&nbsp;99.1</B>



<P align="left" style="margin-left:14%; margin-right:15%; font-size: 12pt">UNITED STATES DISTRICT COURT EASTERN
DISTRICT OF MICHIGAN

<DIV align="center">
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    <TD width="46%">&nbsp;</TD>
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<TR valign="bottom" style="font-size: 12pt">
    <TD><DIV style="margin-left:10px; text-indent:-10px">In re CMS ENERGY ERISA LITIGATION</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">)</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD colspan="3" align="left">Master File No. 02-72834<BR></TD>
</TR>
<TR valign="bottom" style="font-size: 12pt">
    <TD><DIV style="margin-left:10px; text-indent:-10px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">)</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
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<TR valign="bottom" style="font-size: 12pt">
    <TD><DIV style="margin-left:10px; text-indent:-10px">This Document Relates To:</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">)</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD colspan="3" align="left">Honorable George Caram Steeh<BR></TD>
</TR>
<TR valign="bottom" style="font-size: 12pt">
    <TD><DIV style="margin-left:10px; text-indent:-10px"><B>ALL ACTIONS</B></DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">)</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
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    <TD><DIV style="margin-left:10px; text-indent:-10px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">)</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD colspan="3" align="left">Class Action<BR></TD>
</TR>
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<P align="center" style="font-size: 12pt"><U><B>ORDER AND FINAL JUDGMENT</B><sup><B>1</B></sup></U>




<P align="left" style="margin-left:4%; font-size: 12pt">And now this 27th day of June, 2006:


<P align="left" style="font-size: 12pt; text-indent: 4%">(a)&nbsp;Upon consideration of all documents filed in support of (i)&nbsp;Plaintiffs&#146; Motion for Final
Approval of ERISA Class&nbsp;Action Settlement Agreement (&#147;Final Approval Motion&#148;); (ii)&nbsp;Plaintiffs&#146;
Motion and Memorandum for Approval of Plan of Allocation (&#147;Plan of Allocation Motion&#148;); and (iii)
Class&nbsp;Counsel&#146;s Motion for Attorneys&#146; Fees, Reimbursement of Expenses, and Award of Compensation to
Class&nbsp;Representatives (&#147;Compensation Motion&#148;) (collectively, the &#147;Motions&#148;); as well as (iv)
Certain Class&nbsp;Members&#146; Objections to Class&nbsp;Counsel&#146;s Motion for Award of Attorneys&#146; Fees,
Reimbursement of Expenses, and Award of Compensation to Class&nbsp;Representatives and to Certain
Definitions Set Forth in the Plan of Allocation (&#147;SPARE Objection&#148;) and (v)&nbsp;Plaintiffs&#146; Response To
Certain Class&nbsp;Members&#146; Objections To Class&nbsp;Counsels&#146; Motion For Attorneys; Fees, Reimbursement Of
Expenses, And Award Of Compensation To Class&nbsp;Representatives And To Certain Definitions Set Forth
In The Plan Of Allocation (&#147;Plaintiffs&#146; Response to SPARE Objection&#148;).


<P align="left" style="margin-right:2%; font-size: 12pt; text-indent: 4%">(b)&nbsp;the Court having entered on March&nbsp;23, 2006 an Order Granting Preliminary Approval of
Settlement, Approving Form and Method of Notice, and Setting a Date and Time for Fairness
Hearing (&#147;Preliminary Approval Order&#148;);


<P align="left" style="margin-right:1%; font-size: 12pt"><FONT style="font-size: 6pt">1 </FONT><FONT style="font-size: 12pt">Capitalized terms not otherwise defined in this Order shall have the same meaning as
ascribed to them in the Class&nbsp;Action Settlement Agreement in this action dated March&nbsp;13, 2006.
<BR>


<P align="center" style="font-size: 10pt; display: none">1
<!-- PAGEBREAK --></FONT>

<P align="left" style="font-size: 12pt"><U><B>Case 2:02-cv-72834-GCS Document 226 Filed 06/27/2006 Page 2 of 11</B></U>


<P align="left" style="font-size: 12pt; text-indent: 4%">(c)&nbsp;the Court having received declarations attesting to the mailing of the Notice of Class
Action Settlement and the publication of the Court-Ordered Legal Notice (Summary) and the
Compensation Motion in accordance with the Preliminary Approval Order; and the Court having been
advised that US Trust, the Independent Fiduciary retained by the Company to approve the Settlement
on behalf of the Plan, has given its approval to the Settlement; and


<P align="left" style="font-size: 12pt; text-indent: 4%">(d)&nbsp;a hearing having been held before this Court on June&nbsp;15, 2006 (the &#147;Final Approval
Hearing&#148;) (i)&nbsp;to determine whether to grant the Final Approval Motion; (ii)&nbsp;to determine whether to
grant the Plan of Allocation Motion; (iii)&nbsp;to determine whether to grant the Compensation Motion;
and (iv)&nbsp;to rule upon such other matters as the Court might deem appropriate,



<P align="left" style="margin-left:4%; font-size: 12pt">IT IS HEREBY ORDERED, ADJUDGED AND DECREED AS FOLLOWS:


<P align="left" style="margin-right:1%; font-size: 12pt; text-indent: 4%">1. The Court has jurisdiction over the subject matter of this action, all members of the
Settlement Class, and all Defendants pursuant to 29 U.S.C. &#167; 1132(e).


<P align="left" style="font-size: 12pt; text-indent: 4%">2.&nbsp;In accordance with Federal Rule of Civil Procedure 23 and the requirements of due process,
the Settlement Class has been given proper and adequate notice of: the Settlement Agreement, the
Fairness Hearing, the Compensation Motion; and the Plan of Allocation Motion, such notice having
been carried out in accordance with the Preliminary Approval Order. The notice, summary notice and
notice methodology implemented pursuant to the Settlement Agreement and the Court&#146;s Preliminary
Approval Order (a)&nbsp;constituted the best practicable notice; (b)&nbsp;constituted notice that was
reasonably calculated, under the circumstances, to apprise members of the Settlement Class of the
pendency of the litigation, their right to object to the Settlement, and their right to appear at
the Fairness Hearing; (c)&nbsp;were reasonable and constituted


<P align="left" style="font-size: 12pt"><U><B>Case 2:02-cv-72834-GCS Document 226 Filed 06/27/2006 Page 3 of 11</B></U>


<P align="left" style="margin-right:2%; font-size: 12pt">due, adequate and sufficient notice to all persons entitled to notice; and (d)&nbsp;met all
applicable requirements of the Federal Rules of Civil Procedure, and any other applicable law.


<P align="left" style="font-size: 12pt; text-indent: 4%">3.&nbsp;The Settlement Agreement in this action warrants final approval pursuant to Federal Rule
of Civil Procedure 23(e)(1)(A) and (C)&nbsp;because it is fair, adequate, and reasonable to those it
affects and in the public interest based upon (a)&nbsp;the likelihood of success on the merits weighed
against the amount and form of relief offered in the Settlement; (b)&nbsp;the risks, expense, and delay
of further litigation; (c)&nbsp;the judgment of experienced counsel who have competently evaluated the
strength of their proofs; (d)&nbsp;the amount of discovery completed and the character of the evidence
uncovered; (e)&nbsp;the fairness of the Settlement to the unnamed class members; (f)&nbsp;the lack of
objections raised by class members and the independent fiduciary identified in the Settlement
Agreement; (g)&nbsp;the fact that the Settlement is the product of arm&#146;s length negotiations as opposed
to collusive bargaining; and (h)&nbsp;the fact that this Settlement is consistent with the public
interest. <I>In re Cardizem CD Antitrust Litig., </I>218 F.R.D. 508, 522 (E.D. Mich. 2003) (citing
<I>Granada Invs., Inc. v. DWG Corp., </I>962 F.2d 1203, 1205 (6th Cir. 1992); <I>Williams v. Vukovich, </I>720
F.2d 909 (6th Cir. 1983)).


<P align="left" style="font-size: 12pt; text-indent: 4%">4.&nbsp;The Final Approval Motion hereby is GRANTED, and the Settlement hereby is APPROVED as fair,
reasonable, adequate, and in the public interest and the terms of the Settlement are hereby
determined to be fair, reasonable and adequate, for the exclusive benefit of participants and
beneficiaries of the Plan in compliance with ERISA. The Parties are directed to consummate the
Settlement in accordance with the terms of the Settlement Agreement.


<P align="left" style="margin-right:1%; font-size: 12pt; text-indent: 4%">5. The Allocation Motion hereby is GRANTED, and the Amended Plan of Allocation attached
hereto as Exhibit&nbsp;A hereby is APPROVED as fair, adequate, and reasonable. <I>In re Cardizem CD
Antitrust Litig., </I>218 F.R.D. at 529. Class&nbsp;Counsel and the Settlement Administrator or its
designee are directed to administer the Distribution Amount in accordance


<P align="left" style="font-size: 12pt"><U><B>Case 2:02-cv-72834-GCS Document 226 Filed 06/27/2006 Page 4 of 11</B></U>


<P align="left" style="font-size: 12pt">therewith, and to distribute the Net Proceeds to all eligible members of the Settlement Class (who
include current and former Plan participants and their beneficiaries, but exclude the individual
named defendants in this action) in accordance with the Settlement Agreement and the Amended Plan
of Allocation, and to do so without the necessity of obtaining further order of the Court. In this
regard, pursuant to the terms of the Settlement Agreement, Class&nbsp;Counsel are expressly authorized
to pay the costs of implementing the Plan of Allocation from the Settlement Fund without the
necessity of obtaining further order of the Court, notwithstanding that this Order has not yet
become Final as that term is defined in the Settlement Agreement.


<P align="left" style="font-size: 12pt; text-indent: 4%">6.&nbsp;Based on the work performed by Class&nbsp;Counsel and the results achieved, the Compensation
Motion hereby is GRANTED. Having reviewed the record, and the evidence presented in support of the
Compensation Motion, including, but not limited to, the declarations of Class&nbsp;Counsel, the Court
finds that Class&nbsp;Counsel adequately represented the Settlement Class for purposes of entering into
and implementing the Settlement Agreement. The Settlement was negotiated at arm&#146;s length by
experienced counsel who were fully informed of the facts and circumstances, and strengths and
weaknesses of their respective positions. The Settlement was not reached until after the Court had
resolved Defendants&#146; motions to dismiss and granted Class certification, and the parties had
engaged in extensive document and deposition discovery, and trial preparation, as well as extensive
negotiations directly and with the assistance of professional mediators. Class&nbsp;Counsel and counsel
for Defendants, thus, were well-positioned to evaluate the benefits of the Settlement, taking into
account the expense, risk, and uncertainty of protracted litigation over numerous questions of fact
and law.


<P align="left" style="font-size: 12pt; text-indent: 4%">7.&nbsp;Class&nbsp;Counsel&#146;s requested fee award of 28.5% is reasonable when evaluated in light of (a)
the value of the benefit rendered to the Plaintiff Class; (b)&nbsp;the value of the services on an
hourly basis; (c)&nbsp;the fact that the services were undertaken on a contingent fee basis; (d)


<P align="left" style="font-size: 12pt"><U><B>Case 2:02-cv-72834-GCS Document 226 Filed 06/27/2006 Page 5 of 11</B></U>


<P align="left" style="font-size: 12pt">society&#146;s stake in rewarding attorneys who produce such benefits in order to maintain an incentive
to others; (e)&nbsp;the complexity of the litigation; and (f)&nbsp;the professional skill and standing of
counsel involved on both sides. </FONT><FONT style="font-size: 11pt"><I>Bowling v. Pfizer, Inc., </I></FONT><FONT style="font-size: 12pt">102 F.3d 777, 779 (6th Cir.
1996).
</FONT>

<P align="left" style="font-size: 12pt; text-indent: 4%">8.&nbsp;Having reviewed the SPARE Objection and Plaintiffs&#146; response thereto, and heard argument
by counsel on their respective positions, the Court find that SPARE has failed to present facts
sufficient to show that the attorneys&#146; fees, expenses, and Class&nbsp;Representative Compensation
sought in the Compensation Motion are unreasonable or in any way improper. In order to avoid the
expense and delay of further litigation over the SPARE Objection, Class&nbsp;Counsel have agreed to
reduce their request for reimbursement of expenses by $128,000 in exchange for which the SPARE
Objection is withdrawn, and SPARE by and through its counsel of record expressly relinquishes its
right to appeal the resolution of the SPARE Objection.


<P align="left" style="margin-right:1%; font-size: 12pt; text-indent: 4%">9. Accordingly, Class&nbsp;Counsel are hereby awarded attorneys&#146; fees in the amount of 28.5% of
the cash Settlement Fund ($28&nbsp;million, plus interest earned on the Settlement Fund), which the
Court finds to be reasonable under the circumstances of this case. Class&nbsp;Counsel are further
awarded the sum of $424,268.35 as reimbursement of costs and expenses, which the Court finds were
reasonably incurred for the benefit of the Class in prosecuting the Class&#146;s claims and in
obtaining the Settlement, including expenses incurred in connection with experts and consultants,
travel and other litigation-related expenses. The awarded attorneys&#146; fees and costs and expenses
are to be paid out of the Settlement Fund to Class&nbsp;Counsel fifteen (15)&nbsp;days after the Effective
Date. The awards of attorneys&#146; fees, costs and expenses shall be allocated among Class&nbsp;Counsel as
such counsel mutually agree for their respective contributions in the prosecution of the Action.


<P align="left" style="font-size: 12pt; text-indent: 4%">10.&nbsp;Class&nbsp;Counsel&#146;s request for Class&nbsp;Representative Compensation in the amount of $15,000
each is fair and reasonable in light of the Class&nbsp;Representatives&#146; substantial contribution


<P align="left" style="font-size: 12pt"><U><B>Case 2:02-cv-72834-GCS Document 226 Filed 06/27/2006 Page 6 of 11</B></U>


<P align="left" style="margin-right:2%; font-size: 12pt">to the litigation on behalf of the Class, including providing information to Class&nbsp;Counsel,
reviewing and approving pleadings, assisting with discovery, preparing for and attending their
depositions, and participating in settlement discussions. Accordingly, the Named
Plaintiffs/Class&nbsp;Representatives, Roger Schilling, Karen Potter and Danny Jordan hereby are
awarded $15,000 each, payable from the Settlement Fund fifteen (15)&nbsp;days after the Effective
Date as that term is defined in the Settlement Agreement.


<P align="left" style="margin-right:1%; font-size: 12pt; text-indent: 4%">11. Jurisdiction is hereby retained over this Action and the Parties, the Plan, and the
Settlement Class&nbsp;Members for all matters relating to the Action, including (without limitation)
the administration, interpretation, effectuation or enforcement of the Settlement Agreement and
this Final Order and Judgment, and including any application for fees and expenses incurred in
connection with administering and distributing the Settlement proceeds to the members of the
Settlement Class.


<P align="left" style="font-size: 12pt; text-indent: 4%">12.&nbsp;Without further order of the Court, the parties may agree to reasonable extensions of time
to carry out any of the provisions of the Settlement Agreement.


<P align="left" style="margin-right:2%; font-size: 12pt; text-indent: 4%">13. As provided in the Settlement Agreement, the following Definitions are hereby adopted
for purposes of this Order and Final Judgment:



<P align="left" style="margin-left:4%; font-size: 12pt; text-indent: 4%">a. &#147;Affiliate&#148; shall mean: any entity which owns or controls, is owned or controlled
by, or is under common ownership or control with, a Person. For purposes of this definition,
&#147;control&#148; shall mean the possession, directly or indirectly, of the power to direct or cause
the direction of the management and policies of such Person, whether through the ownership
of voting securities or otherwise.


<P align="left" style="margin-left:4%; margin-right:2%; font-size: 12pt; text-indent: 4%">b. &#147;Company&#148; shall mean: CMS Energy Corporation, a Michigan corporation, each of
its Affiliates, and includes any and all predecessors or Successors-In-Interest, local,
regional, national, and/or executive offices, divisions, or affiliates (foreign and


<P align="left" style="font-size: 12pt"><U><B>Case 2:02-cv-72834-GCS Document 226 Filed 06/27/2006 Page 7 of 11</B></U>


<P align="left" style="margin-left:4%; margin-right:1%; font-size: 12pt">domestic), segments, or divisions thereof, any of its subsidiaries, divisions or
affiliates, including, but not limited to Consumers Energy Company and CMS Energy
Resource Management Company, formerly known as CMS Marketing, Services and Trading
Company, and all of their present and former officers, directors, employees, agents,
directors, attorneys, accountants, advisors, and other persons acting or purporting to
act on their behalf.



<P align="left" style="margin-left:4%; font-size: 12pt; text-indent: 4%">c. &#147;Defendants&#148; shall mean: the Company and the following Persons named as defendants
in the Complaint: Kathleen R. Flaherty; Victor J. Fryling; Earl D. Holton; William Parfet;
Kenneth L. Way; Kenneth Whipple; John B. Yasinsky; John M. Deutch; James J. Duderstadt;
Preston D. Hopper; David W. Joos; William T. McCormick, Jr.; Tamela W. Pallas; Percy A.
Pierre; Alan M. Wright; Legal Representative of the Estate of Thomas McNish; and Laura L.
Mountcastle.


<P align="left" style="margin-left:4%; margin-right:2%; font-size: 12pt; text-indent: 4%">d. &#147;Person&#148; shall mean: an individual, partnership, corporation, governmental
entity or any other form of entity or organization.


<P align="left" style="margin-left:4%; margin-right:1%; font-size: 12pt; text-indent: 4%">e. &#147;Successors-In-Interest&#148; shall mean: a Person&#146;s estate, legal representatives,
heirs, successors or assigns, including successors or assigns that result from corporate
mergers or structural changes.


<P align="left" style="font-size: 12pt; text-indent: 4%">14.&nbsp;<U>Released Claims.</U> Subject to paragraph 17 below, pursuant to the Settlement
Agreement, Plaintiffs (on behalf of each member of the Settlement Class) and the Plan shall release
any and all claims of any nature whatsoever (including claims for any and all losses, damages,
unjust enrichment, attorneys&#146; fees, disgorgement of fees, litigation costs, injunction,
declaration, contribution, indemnification or any other type or nature of legal or equitable
relief), against any of the Defendants, their current or former subsidiaries and affiliates, and
the current or former officers, directors, employees, insurers, plan fiduciaries or agents of any
Defendant,


<P align="left" style="font-size: 12pt"><U><B>Case 2:02-cv-72834-GCS Document 226 Filed 06/27/2006 Page 8 of 11</B></U>


<P align="left" style="font-size: 12pt">whether accrued or not, whether already acquired or acquired in the future, whether known, unknown,
suspected or unsuspected, in law or equity, as well as any claim or right obtained by assignment,
brought by way of demand, complaint, cross-claim, counterclaim, third party claim or otherwise
(collectively, &#147;Claims&#148;), arising out of or in any way related to, directly or indirectly, any or
all of the acts, omissions, facts, matters, transactions or occurrences during the Class&nbsp;Period:
(i)&nbsp;that are, were or could have been alleged, asserted, or set forth in the Complaint, including,
but not limited to claims that: (a)&nbsp;Defendant</FONT><FONT style="font-size: 11pt"><I>s</I></FONT><FONT style="font-size: 12pt"> breached ERISA fiduciary duties to
Plaintiffs in connection with the acquisition and holding of Company stock by the Plan or the
Plaintiffs, (b)&nbsp;the Director Defendants failed to appoint and/or adequately monitor Plan
fiduciaries with respect to Company stock, (c)&nbsp;the Defendants failed to provide complete and
accurate information to plan fiduciaries or participants and beneficiaries of the Plan regarding
the Company or Company stock, (d)&nbsp;Defendants each or any one of them caused the Plan to pay more
than adequate consideration for Company stock for the Plan, (e)&nbsp;the Defendants violated any ERISA
duties related to the acquisition, disposition, or retention of Company stock by the Plan; (ii)
against the applicable fiduciary liability Insurance Policy, AEGIS Policy No.&nbsp;F0136A1A01; (iii)
that would be barred by principles of </FONT><FONT style="font-size: 11pt"><I>res judicata </I></FONT><FONT style="font-size: 12pt">had the claims asserted in the
Complaint been fully litigated and resulted in a final judgment or order; (iv)&nbsp;that pertain to any
decision made by any of the Parties to enter into or approve this Settlement Agreement; or (v)&nbsp;that
pertain to any conduct related to the direction to calculate, the calculation of, and/or the
allocation of the Class&nbsp;Settlement Amount to the Plan or any participant or beneficiary of the Plan
pursuant to the Plan of Allocation. Except for the obligations arising under the Settlement
Agreement, Plaintiffs shall expressly and completely waive and release any and all rights or
benefits which they have or may have under Section&nbsp;1542 of the California Civil Code and any
</FONT>

<P align="left" style="font-size: 12pt"><U><B>Case 2:02-cv-72834-GCS Document 226 Filed 06/27/2006 Page 9 of 11</B></U>


<P align="left" style="margin-right:3%; font-size: 12pt">similar provision in any other jurisdiction, pertaining to the matters set forth in this
Action. Section&nbsp;1542 provides as follows:


<P align="left" style="margin-left:8%; margin-right:7%; font-size: 12pt">A general release does not extend to claims which the creditor does
not know or suspect to exist in his or her favor at the time of
executing the release, which if known by him or her must have
materially affected his or her settlement with the debtor.


<P align="left" style="font-size: 12pt">In connection with such waiver and relinquishment, <I>Plaintifs </I>shall acknowledge that they are aware
that they have or may hereafter discover claims presently unknown or unsuspected, or facts in
addition to or different from those which now are known or believed to be true, with respect to the
matters set forth in the <I>Action. </I>Nevertheless, it shall be the intention of <I>Plaintifs, </I>through the
<I>Settlement Agreement, </I>and with the advice of counsel, to fully, finally and forever to settle and
release all such matters. In furtherance of such intention, the releases herein given by <I>Plaintifs</I>
shall be and remain in effect as full and complete releases of the matters set forth in the Action,
notwithstanding the discovery or existence of any such additional or different claims or facts
relative hereto.


<P align="left" style="font-size: 12pt; text-indent: 4%">15.&nbsp;<U>Releases of Named Plaintiffs, the Settlement Class and Class&nbsp;Counsel.</U> Effective
upon the Effective Date, the Defendants shall absolutely and unconditionally release and forever
discharge the Named Plaintiffs, the Settlement Class, and Class&nbsp;Counsel and their Representatives
(collectively, the &#147;Plaintiff Releasees&#148;), from any and all Claims relating to the institution or
prosecution of the Action or the settlement of any Released Claim.


<P align="left" style="font-size: 12pt; text-indent: 4%">16.&nbsp;<U>Reciprocal Releases among the Defendants.</U> Effective upon the Effective Date, each
Defendant shall absolutely and unconditionally release and forever discharge each and every other
Defendant from any and all Claims in this litigation relating to the Released Claims, including
any and all Claims for contribution or indemnification for such Claims. Notwithstanding the
foregoing, nothing in this paragraph affects the respective rights of the


<P align="left" style="font-size: 12pt"><U><B>Case 2:02-cv-72834-GCS Document 226 Filed 06/27/2006 Page 10 of 11</B></U>


<P align="left" style="margin-right:2%; font-size: 12pt">Company and other Defendants relative to one another under the Company&#146;s current corporate
authority and relevant provisions of the Michigan Business Corporation Act with respect to
reimbursement and advancement of an individual Defendant&#146;s legal fees and expenses by the
Company.


<P align="left" style="margin-right:1%; font-size: 12pt; text-indent: 4%">17. <U>Scope of Releases.</U> The releases set forth in paragraphs 13, 14, and 15 of this
Final Order and Judgment (the &#147;Releases&#148;) shall not include the release of any rights or duties
arising out of this Settlement Agreement, including the express warranties and covenants in this
Settlement Agreement.


<P align="left" style="font-size: 12pt; text-indent: 4%">18.&nbsp;<U>Persons and Claims Not Released.</U> Nothing in the Settlement Agreement shall
release, bar, waive, or otherwise affect any Claim that has been asserted in Securities Actions
(In re CMS Energy Corp. Securities Litigation, Master File No.&nbsp;02-CV-72004-DT, United States
District Court for the Eastern District of Michigan and any and all cases now or in the future
consolidated therewith) or any defense thereto, and Defendants, the Plan, and Named Plaintiffs
shall reserve all rights with respect to positions they may take on that question in that action.


<P align="left" style="font-size: 12pt; text-indent: 4%">19.&nbsp;Upon this Order becoming Final, all counts asserted in the Second Amended Consolidated
Complaint will be dismissed with prejudice without further order of the Court pursuant to the terms
of the Settlement. In addition, the Named Plaintiffs and the Settlement Class and the Plan shall be
deemed to have, and by operation of this Final Order and Judgment shall have, fully, finally, and
forever released and are forever barred from the prosecution of, any and all Released Claims. In
the event that the Settlement Agreement is terminated in accordance with its terms, however: (a)
this Judgment shall be null and void and shall be vacated nunc pro tunc, and (b)&nbsp;this action shall
proceed as provided in the Settlement Agreement.


<P align="left" style="font-size: 12pt; text-indent: 4%">20.&nbsp;There is no just reason for delay in the entry of this Final Order and Judgment and
immediate entry by the Clerk of the Court is expressly directed.


<P align="left" style="font-size: 12pt"><U><B>Case 2:02-cv-72834-GCS Document 226 Filed 06/27/2006 Page 11 of 11</B></U>



<P align="left" style="margin-left:8%; font-size: 12pt"><FONT style="font-size: 11pt">IT IS SO ORDERED, ADJUDGED AND DECREED.
</FONT>
<DIV align="center">
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    <TD width="24%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="71%">&nbsp;</TD>
</TR>

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<TR valign="bottom" style="font-size: 11pt">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px"><FONT style="font-size: 12pt"><B>&nbsp;</B></FONT>
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-size: 14pt">/s/George Caram Steeh</FONT></TD>
</TR>
<TR style="font-size: 1px">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">
&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top" style="border-top: 1px solid #000000">&nbsp;</TD>
</TR>
<TR valign="bottom" style="font-size: 14pt">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px"><FONT style="font-size: 14pt">&nbsp;</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom" style="font-size: 14pt">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px"><FONT style="font-size: 12pt">&nbsp;</FONT>
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-size: 14pt">GEORGE CARAM STEEH</FONT></TD>
</TR>
<TR valign="bottom" style="font-size: 14pt">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px"><FONT style="font-size: 14pt">&nbsp;</FONT></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom" style="font-size: 14pt">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px"><FONT style="font-size: 12pt">&nbsp;</FONT>
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-size: 14pt">UNITED STATES DISTRICT JUDGE</FONT></TD>
</TR>
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</DIV>


<P>
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 14pt; color: #000000; background: transparent">
    <TD width="1%" nowrap align="right">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Dated: June&nbsp;27, 2006</TD>
</TR>

</TABLE>



<P align="left" style="margin-left:15%; font-size: 14pt">CERTIFICATE OF SERVICE


<P align="left" style="font-size: 14pt; text-indent: 4%">Copies of this Order were served on the attorneys of record on June&nbsp;27, 2006, by electronic
and/or ordinary mail.

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    <TD width="69%">&nbsp;</TD>
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<TR valign="bottom" style="font-size: 14pt">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px"><FONT style="font-size: 12pt"><B>&nbsp;</B></FONT>
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-size: 14pt">/s/Marcia Beauchemin</FONT></TD>
</TR>
<TR style="font-size: 1px">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">
&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top" style="border-top: 1px solid #000000">&nbsp;</TD>
</TR>
<TR valign="bottom" style="font-size: 14pt">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom" style="font-size: 14pt">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px"><FONT style="font-size: 12pt">&nbsp;</FONT>
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="font-size: 14pt">Case Manager/Deputy Clerk</FONT></TD>
</TR>
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</TABLE>
</DIV>


<P align="center" style="font-size: 10pt; display: none">2
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<P align="left" style="font-size: 14pt"></FONT><FONT style="font-size: 12pt"><U><B>Case 2:02-cv-72834-GCS Document 226 Filed 06/27/2006 Page 1 of 5</B></U>
</FONT>

<P align="left" style="margin-left:14%; margin-right:14%; font-size: 12pt"><B>UNITED STATES DISTRICT COURT EASTERN
DISTRICT OF MICHIGAN</B>

<DIV align="center">
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    <TD width="36%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="25%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="25%">&nbsp;</TD>
</TR>

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<TR valign="bottom" style="font-size: 12pt">
    <TD><DIV style="margin-left:10px; text-indent:-10px"><B>In re CMS ENERGY</B></DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">)</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD colspan="3" align="left">Master File No. 02-72834<BR></TD>
</TR>
<TR valign="bottom" style="font-size: 12pt">
    <TD><DIV style="margin-left:10px; text-indent:-10px"><B>ERISA LITIGATION</B></DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">)</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom" style="font-size: 12pt">
    <TD><DIV style="margin-left:10px; text-indent:-10px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">)</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD colspan="3" align="left">Honorable George Caram Steeh<BR></TD>
</TR>
<TR valign="bottom" style="font-size: 12pt">
    <TD><DIV style="margin-left:10px; text-indent:-10px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">)</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom" style="font-size: 12pt">
    <TD><DIV style="margin-left:10px; text-indent:-10px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right">)</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD colspan="3" align="left">Class Action<BR></TD>
</TR>
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</TABLE>
</DIV>


<P align="center" style="font-size: 12pt"><B>AMENDED PLAN OF ALLOCATION</B>



<P align="left" style="font-size: 12pt"><B>I.&nbsp;Definitions.</B>


<P align="left" style="font-size: 12pt; text-indent: 4%"><B>1.&nbsp;Capitalized terms used herein shall have the meanings ascribed to them in the In re CMS
Energy ERISA Litigation Class&nbsp;Action Settlement Agreement or in this Plan of Allocation.</B>


<P align="left" style="margin-right:1%; font-size: 12pt; text-indent: 4%"><B>2. &#147;Member&#148; means a person who is a member of the Settlement Class, provided that &#147;Member&#148;
shall not include any of the individual named defendants in this action.</B>


<P align="left" style="font-size: 12pt; text-indent: 4%"><B>3.&nbsp;&#147;Settlement Administrator&#148; means the administrator of the Settlement Fund described in
Section&nbsp;7 of the Settlement Agreement pursuant to this Plan of Allocation.</B>


<P align="left" style="font-size: 12pt"><B>II.&nbsp;Amount to Be Distributed.</B>


<P align="left" style="margin-right:2%; font-size: 12pt"><B>The total amount to be distributed to the Members (the &#147;Distribution Amount&#148;) shall be the Net
Proceeds as defined in Section&nbsp;8.2.4 of the Settlement Agreement, minus any reasonable and
necessary out-of-pocket expenses for the implementation of the Plan of Allocation, as
contemplated by Section&nbsp;2.1.4 and described in Section&nbsp;8.2.4 of the Settlement Agreement.</B>


<P align="left" style="font-size: 12pt"><U><B>Case 2:02-cv-72834-GCS Document 226 Filed 06/27/2006 Page 2 of 5</B></U>

<DIV align="center">
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    <TD width="100%">&nbsp;</TD>
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<TR valign="bottom" style="font-size: 12pt">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
</TR>
<TR valign="bottom" style="font-size: 12pt">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>


<P align="left" style="font-size: 12pt"><B>III. Calculation of Each Member&#146;s Share of the Distribution Amount.</B>



<P align="left" style="margin-left:4%; font-size: 12pt"><B>The Settlement Administrator shall calculate, for each Member, a Net Loss. The</B>


<P align="left" style="font-size: 12pt"><B>Net Loss for each Member shall be calculated as follows:</B>


<P align="left" style="font-size: 12pt; text-indent: 4%"><B>1.&nbsp;&#147;Net Loss&#148; will be, for each Member = A &#043; B &#151; C &#151; D &#151; E, provided that if A &#043; B &#151; C &#151; D &#151; E
is less than zero for a Member, such Member&#146;s Net Loss will be zero.</B>


<P align="left" style="margin-left:7%; margin-right:1%; font-size: 12pt"><B>A = the dollar amount of the Member&#146;s Plan account balance invested in the CMS
Stock Fund at the beginning of the Class&nbsp;Period.</B>


<P align="left" style="margin-left:7%; margin-right:1%; font-size: 12pt"><B>B = the dollar amount added to the Member&#146;s Plan account balance invested in the
CMS Stock Fund during the Class&nbsp;Period.</B>


<P align="left" style="margin-left:7%; margin-right:1%; font-size: 12pt"><B>C = (i)&nbsp;the dollar value of the Member&#146;s Plan account balance invested in the CMS
Stock Fund as of December&nbsp;31, 2005), minus (ii)&nbsp;the dollar value as of December&nbsp;31,
2005, of any investment in the CMS Stock Fund made after the end of the Class
Period.</B>


<P align="left" style="margin-left:7%; margin-right:1%; font-size: 12pt"><B>D = the dollar amount credited to the Member&#146;s Plan account balance resulting from
dispositions from the CMS Stock Fund from the beginning of the Class&nbsp;Period through
December, 2005, other than dispositions of stock acquired after the end of the
Class&nbsp;Period.</B>


<P align="left" style="margin-left:7%; margin-right:1%; font-size: 12pt"><B>E = the dollar amount credited to the Member&#146;s Plan account balance resulting from
dividends received with respect to the CMS Stock Fund from the beginning of the
Class&nbsp;Period through December&nbsp;31, 2005, other than dividends received with respect
to stock acquired after the end of the Class&nbsp;Period.</B>



<P align="left" style="margin-left:4%; font-size: 12pt"><B>In calculating the value of Company Stock as of December&nbsp;31, 2005, the closing price per
share as reported in the records of the Plan&#146;s recordkeeper for such date shall be employed.
Further, for Members whose Plan accounts made investments in the CMS Stock Fund after the
end of the Class&nbsp;Period, the following provisions shall apply for purposes of calculating C,
D and E in this Paragraph&nbsp;2:</B>


<P>
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 12pt; color: #000000; background: transparent">
    <TD width="8%" style="background: transparent">&nbsp;</TD>
    <TD width="1%" nowrap align="right">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD><FONT style="font-size: 10pt">C </FONT><FONT style="font-size: 12pt"><B>If such Member&#146;s Plan account made investments in the CMS Stock Fund
after the end of the Class&nbsp;Period, C shall be calculated as follows: The
number of shares of CMS Stock sold after the end of the</B></FONT></TD>
</TR>

</TABLE>


<P align="center" style="font-size: 10pt; display: none">3
<!-- PAGEBREAK -->


<P align="left" style="font-size: 12pt"><U><B>Case 2:02-cv-72834-GCS Document 226 Filed 06/27/2006 Page 3 of 5</B></U>



<P align="left" style="margin-left:9%; font-size: 12pt"><B>Class&nbsp;Period shall be multiplied by a fraction, the numerator of which shall be
the number of shares of CMS Stock held at the end of the Class&nbsp;Period and the
denominator of which shall be the numerator plus the number of shares of CMS
Stock acquired after the end of the Class&nbsp;Period through December&nbsp;31, 2005. The
product of this multiplication shall be subtracted from the numerator, and the
dollar value of the resulting number of shares as of December&nbsp;31, 2005, shall be
the value described in subparagraph C.</B>


<P>
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 12pt; color: #000000; background: transparent">
    <TD width="5%" style="background: transparent">&nbsp;</TD>
    <TD width="1%" nowrap align="right">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD><FONT style="font-size: 10pt">C </FONT><FONT style="font-size: 12pt"><B>D shall be calculated as follows: The dollar amount credited to the Member&#146;s
Plan account balance resulting from dispositions from the CMS Stock Fund after the
end of the Class&nbsp;Period through December&nbsp;31, 2005 shall be multiplied by a fraction,
the numerator of which shall be the number of shares of CMS Stock acquired after the
end of the Class&nbsp;Period and the denominator of which shall be the numerator plus the
number of shares of CMS Stock held at the end of the Class&nbsp;Period. The product of
this multiplication shall be subtracted from the total dollar amount credited to the
Member&#146;s Plan account balance resulting from dispositions from the CMS Stock Fund
from the beginning of the Class&nbsp;Period through December&nbsp;31, 2005, and the result
shall be the dollar amount described in subparagraph D.</B></FONT></TD>
</TR>

</TABLE>


<P>
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 12pt; color: #000000; background: transparent">
    <TD width="5%" style="background: transparent">&nbsp;</TD>
    <TD width="1%" nowrap align="right">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD><FONT style="font-size: 10pt">C </FONT><FONT style="font-size: 12pt"><B>E shall be calculated as follows: The dollar amount credited to the Member&#146;s
Plan account balance resulting from dividends received with respect to the CMS
Stock Fund after the end of the Class&nbsp;Period through December&nbsp;31, 2005 shall be
multiplied by a fraction, the numerator of which shall be the number of shares of
CMS Stock acquired after the end of the Class&nbsp;Period and the denominator of which
shall be the numerator plus the number of shares of CMS Stock held at the end of
the Class&nbsp;Period. The product of this multiplication shall be subtracted from the
total dollar amount credited to the Member&#146;s Plan account resulting from dividends
received with respect to the CMS Stock Fund from the beginning of the Class&nbsp;Period
through December&nbsp;31, 2005, and the result shall be the dollar amount described in
subparagraph E.</B></FONT></TD>
</TR>

</TABLE>



<P align="left" style="margin-left:1%; font-size: 12pt; text-indent: 4%"><B>2. To the extent data is not available to the Settlement Administrator to determine the
account balances of Members at the beginning of the Class&nbsp;Period, the Settlement Administrator
may perform the foregoing calculations using data as of the latest date prior to the beginning
of the Class&nbsp;Period that is available.</B>


<P align="center" style="font-size: 10pt; display: none">4
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<P align="left" style="font-size: 12pt"><U><B>Case 2:02-cv-72834-GCS Document 226 Filed 06/27/2006 Page 4 of 5</B></U>



<P align="left" style="margin-left:1%; font-size: 12pt; text-indent: 4%"><B>3. The Net Losses of the Members as calculated in Section&nbsp;III above will be totaled to yield
a loss to the Plan as a whole over the Class&nbsp;Period (the &#147;Plan&#146;s Loss&#148;).</B>



<P align="left" style="margin-left:1%; font-size: 12pt; text-indent: 4%"><B>4. The Settlement Administrator shall calculate for each Member his or her &#147;Preliminary
Fractional Share&#148; of the Plan&#146;s Loss, i.e., by dividing each Member&#146;s Net Loss by the Plan&#146;s
Loss.</B>


<P align="left" style="margin-left:1%; margin-right:1%; font-size: 12pt; text-indent: 4%"><B>5. The Settlement Administrator shall then calculate for each Member his &#147;Preliminary
Dollar Recovery&#148; of the Distribution Amount by multiplying the Member&#146;s Preliminary Fractional
Share by the Distribution Amount.</B>



<P align="left" style="margin-left:1%; font-size: 12pt; text-indent: 4%"><B>6. The Settlement Administrator shall identify all Members whose Preliminary Dollar Recovery
is greater than zero but less than ten dollars ($10.00). All such Members shall receive an
allocation from the Distribution Amount of zero, and the Preliminary Dollar Recovery otherwise
allocable to such Members shall, at the direction of Class&nbsp;Counsel, either be reallocated among
the other Members proportionately in accordance with their Net Losses (the &#147;Reallocation&#148;), or
forfeited to the Plan.</B>


<P align="left" style="margin-left:1%; margin-right:1%; font-size: 12pt; text-indent: 4%"><B>7. The Settlement Administrator shall then, taking into account the Reallocation (if
applicable), recalculate the Preliminary Fractional Shares and the Preliminary Dollar
Recoveries so as to arrive at the &#147;Final Fractional Share&#148; and the &#147;Final Dollar Recovery&#148; for
each Member. If there is no Reallocation, the Preliminary Fractional Shares and the Preliminary
Dollar Recoveries shall be the Final Fractional Shares and the Final Dollar Recoveries,
respectively. The sum of the Final Dollar Recoveries must equal the Distribution Amount.</B>


<P align="left" style="font-size: 12pt">3.
<P align="center" style="font-size: 10pt; display: none">5
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<U><B>Case 2:02-cv-72834-GCS Document 226 Filed 06/27/2006 Page 5 of 5</B></U>



<P align="left" style="margin-left:1%; font-size: 12pt"><B>IV. Distribution of the Allocated Amounts.</B>



<P align="left" style="margin-left:1%; font-size: 12pt; text-indent: 4%"><B>1. Members who are current Plan participants (&#147;Current Members&#148;). As soon as practicable
after deposit of the Net Proceeds into the Plan, the Settlement Administrator shall cause to be
deposited into each Current Member&#146;s account his or her Final Dollar Recovery as calculated
above. The deposited amount shall be allocated among the Member&#146;s investment options in
accordance with the existing investment elections then in effect and treated thereafter for all
purposes under the Plan as assets of the Plan properly credited to that Member&#146;s account.</B>


<P align="left" style="margin-left:1%; margin-right:1%; font-size: 12pt; text-indent: 4%"><B>2. Members who are former Plan participants or beneficiaries thereof (&#147;Former Members&#148;).
The Settlement Administrator shall invest each Former Member&#146;s Final Dollar Recovery in a
suitable short term investment vehicle, the primary purpose of which is the preservation of
assets, pending distribution to the former Member. The deposited amount, plus interest, shall
then, as soon as is practical, be distributed to the Former Member in the same manner as a
qualified distribution from the Plan pursuant to ERISA and the Internal Revenue Code.</B>



<P align="left" style="margin-left:1%; font-size: 12pt"><B>V. Continuing Jurisdiction</B>


<P align="left" style="margin-left:1%; margin-right:2%; font-size: 12pt; text-indent: 4%"><B>The Court will retain jurisdiction over this Plan of Allocation to the extent necessary
to ensure that it is fully and fairly implemented.</B>



<P align="center" style="font-size: 10pt; display: none">6


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