EX-10 4 a10a56.htm
Exhibit 10(a)56
FIFTH AMENDMENT
TO
THE ENTERGY CORPORATION AND SUBSIDIARYCOMPANIES
INTERCOMPANY INCOME TAX ALLOCATION AGREEMENT
This Fifth Amendment (the “Fifth Amendment”) to the Entergy Corporation and Subsidiary Companies Intercompany Income Tax Allocation Agreement (the “Tax Agreement”) is effective for all taxable years after December 31, 2007, and is made by Entergy Corporation (“ETR”) and each entity that is included in the federal income tax return of Entergy Corporation and Subsidiary Companies (collectively, the “Entergy System”).
WITNESSETH:
WHEREAS, ETR and the other members of the Entergy System desire to amend the Tax Agreement, which was effective for taxable years 1987 and thereafter, to alter the treatment of ETR under the Tax Agreement so that ETR is treated under all provisions of the Tax Agreement in a manner that is identical to the treatment afforded all subsidiaries, direct or indirect, of ETR.
NOW, THEREFORE, the parties hereto hereby agree as follows:
1. ENTERGY CORPORATION. Notwithstanding anything contained in the Tax Agreement to the contrary, effective for all taxable years after December 31, 2007, ETR shall be treated under all provisions of the Tax Agreement in a manner that is identical to the treatment afforded all subsidiaries, direct or indirect, of ETR.
2. EFFECTIVE DATE. This Fifth Amendment shall be effective for the allocation of current income tax liabilities of the Entergy System for all taxable years after December 31, 2007, until further amended or otherwise terminated.
3. ANNUAL REPORT. A copy of this Fifth Amendment will be filed as an amendment of the Energy Corporation and Subsidiaries Form U5S Annual Report to the Securities and Exchange Commission for the year ended December 31, 2009.
4. COUNTERPARTS. It is agreed that this Fifth Amendment may be executed in multiple counterparts.
IN WITNESS WHEREOF, each of the parties hereto has caused this Fifth Amendment to be duly executed by one of its duly authorized officers as of the 20th day of November, 2009.
ENTERGY CORPORATION
By: /s/ Steven C. McNeal
Steven C. McNeal
Vice President and Treasurer
ENTERGY ARKANSAS, INC.
By: /s/ Steven C. McNeal
Steven C. McNeal
Vice President and Treasurer
ARKANSAS POWER & LIGHT COMPANY
By: /s/ Steven C. McNeal
Steven C. McNeal
Vice President and Treasurer
ENTERGY GULF STATES LOUISIANA, L.L.C.
By: /s/ Steven C. McNeal
Steven C. McNeal
Vice President and Treasurer
GULF STATES UTILITIES COMPANY
By: /s/ Steven C. McNeal
Steven C. McNeal
Vice President and Treasurer
GSG&T, INC.
By: /s/ Steven C. McNeal
Steven C. McNeal
Vice President and Treasurer
ENTERGY LOUISIANA PROPERTIES, LLC
By: /s/ Steven C. McNeal
Steven C. McNeal
Vice President and Treasurer
ENTERGY MISSISSIPPI, INC.
By: /s/ Steven C. McNeal
Steven C. McNeal
Vice President and Treasurer
MISSISSIPPI POWER & LIGHT COMPANY
By: /s/ Steven C. McNeal
Steven C. McNeal
Vice President and Treasurer
ENTERGY NEW ORLEANS, INC.
By: /s/ Steven C. McNeal
Steven C. McNeal
Vice President and Treasurer
NEW ORLEANS PUBLIC SERVICE INC.
By: /s/ Steven C. McNeal
Steven C. McNeal
Vice President and Treasurer
SYSTEM ENERGY RESOURCES, INC.
By: /s/ Steven C. McNeal
Steven C. McNeal
Vice President and Treasurer
ENTERGY SERVICES, INC.
By: /s/ Steven C. McNeal
Steven C. McNeal
Vice President and Treasurer
ENTERGY ENTERPRISES, INC.
By: /s/ Steven C. McNeal
Steven C. McNeal
Vice President and Treasurer
ENTERGY OPERATIONS, INC.
By: /s/ Steven C. McNeal
Steven C. McNeal
Vice President and Treasurer
ENTERGY POWER HOLDINGS, INC.
By: /s/ Steven C. McNeal
Steven C. McNeal
Vice President and Treasurer
EP EDEGEL, INC.
By: /s/ Steven C. McNeal
Steven C. McNeal
Vice President and Treasurer
SYSTEM FUELS, INC.
By: /s/ Steven C. McNeal
Steven C. McNeal
Vice President and Treasurer
ENTERGY TECHNOLOGY HOLDING COMPANY
By: /s/ Steven C. McNeal
Steven C. McNeal
Vice President and Treasurer
ENTERGY TECHNOLOGY COMPANY
By: /s/ Steven C. McNeal
Steven C. McNeal
Vice President and Treasurer
ENTERGY NUCLEAR, INC.
By: /s/ Steven C. McNeal
Steven C. McNeal
Vice President and Treasurer
ENTERGY HOLDINGS COMPANY LLC
By: /s/ Steven C. McNeal
Steven C. McNeal
Vice President and Treasurer
ENTERGY GLOBAL POWER OPERATIONS CORPORATION
By: /s/ Steven C. McNeal
Steven C. McNeal
Vice President and Treasurer
ENTERGY POWER OPERATIONS U.S., INC.
By: /s/ Steven C. McNeal
Steven C. McNeal
Vice President and Treasurer
ENTERGY NUCLEAR GENERATION COMPANY
By: /s/ Steven C. McNeal
Steven C. McNeal
Vice President and Treasurer
ENTERGY NUCLEAR HOLDING COMPANY #1
By: /s/ Steven C. McNeal
Steven C. McNeal
Vice President and Treasurer
ENTERGY NUCLEAR NEW YORK INVESTMENT COMPANY I
By: /s/ Steven C. McNeal
Steven C. McNeal
Vice President and Treasurer
ENTERGY GLOBAL, LLC
By: /s/ Steven C. McNeal
Steven C. McNeal
Vice President and Treasurer
ENTERGY NUCLEAR FUELS COMPANY
By: /s/ Steven C. McNeal
Steven C. McNeal
Vice President and Treasurer
ENTERGY NUCLEAR HOLDING COMPANY #2
By: /s/ Steven C. McNeal
Steven C. McNeal
Vice President and Treasurer
ENTERGY NUCLEAR OPERATIONS, INC.
By: /s/ Steven C. McNeal
Steven C. McNeal
Vice President and Treasurer
ENTERGY POWER GAS HOLDINGS CORPORATION
By: /s/ Steven C. McNeal
Steven C. McNeal
Vice President and Treasurer
EN SERVICES II CORPORATION
By: /s/ Steven C. McNeal
Steven C. McNeal
Vice President and Treasurer
ENTERGY RETAIL HOLDING COMPANY
By: /s/ Steven C. McNeal
Steven C. McNeal
Vice President and Treasurer
TLG SERVICES, INC.
By: /s/ Steven C. McNeal
Steven C. McNeal
Vice President and Treasurer
ENTERGY RESOURCES, INC.
By: /s/ Steven C. McNeal
Steven C. McNeal
Vice President and Treasurer
ENTERGY NUCLEAR HOLDING COMPANY
By: /s/ Steven C. McNeal
Steven C. McNeal
Vice President and Treasurer
ENTERGY NUCLEAR HOLDING COMPANY #3, LLC
By: /s/ Steven C. McNeal
Steven C. McNeal
Vice President and Treasurer
ENTERGY NUCLEAR FINANCE HOLDING, INC.
By: /s/ Steven C. McNeal
Steven C. McNeal
Vice President and Treasurer
ENTERGY NUCLEAR FINANCE, LLC
By: /s/ Steven C. McNeal
Steven C. McNeal
Vice President and Treasurer
ENTERGY MISSISSIPPI TURBINE COMPANY
By: /s/ Steven C. McNeal
Steven C. McNeal
Vice President and Treasurer
ENTERGY NUCLEAR POTOMAC COMPANY
By: /s/ Steven C. McNeal
Steven C. McNeal
Vice President and Treasurer
ENTERGY POWER E & C HOLDINGS, LLC
By: /s/ Steven C. McNeal
Steven C. McNeal
Vice President and Treasurer
ENTERGY NUCLEAR PFS COMPANY
By: /s/ Steven C. McNeal
Steven C. McNeal
Vice President and Treasurer
ENTERGY INTERNATIONAL HOLDINGS LTD
By: /s/ Steven C. McNeal
Steven C. McNeal
Vice President and Treasurer
ENTERGY NUCLEAR MIDWEST INVESTMENT COMPANY, LLC
By: /s/ Steven C. McNeal
Steven C. McNeal
Vice President and Treasurer
ENTERGY TEXAS, INC.
By: /s/ Steven C. McNeal
Steven C. McNeal
Vice President and Treasurer
ENTERGY NUCLEAR POWER MARKETING, LLC
By: /s/ Steven C. McNeal
Steven C. McNeal
Vice President and Treasurer
ENTERGY LOUISIANA, LLC
By: /s/ Steven C. McNeal
Steven C. McNeal
Vice President and Treasurer
ENTERGY NUCLEAR INDIAN POINT 1 & 2 INVESTMENTS, LLC
By: /s/ Steven C. McNeal
Steven C. McNeal
Vice President and Treasurer
EAM NELSON HOLDING, LLC
By: /s/ Steven C. McNeal
Steven C. McNeal
Vice President and Treasurer
ENTERGY ASSET MANAGEMENT, INC.
By: /s/ Steven C. McNeal
Steven C. McNeal
Vice President and Treasurer
ENTERGY INVESTMENTS HOLDING COMPANY, INC.
By: /s/ Steven C. McNeal
Steven C. McNeal
Vice President and Treasurer
EWO MARKETING, L.P.
By: EWO GP LLC, its General Partner
By: /s/ Steven C. McNeal
Steven C. McNeal
Vice President and Treasurer
ENTERGY SOLUTIONS DISTRICT ENERGY LTD. LLC
By: /s/ Steven C. McNeal
Steven C. McNeal
Vice President and Treasurer
JACKSON GAS LIGHT COMPANY
By: /s/ Robert D. Sloan
Robert D. Sloan
President
ENTERGY POWER & LIGHT COMPANY
By: /s/ Robert D. Sloan
Robert D. Sloan
President
THE LIGHT, HEAT AND WATER COMPANY OF JACKSON, MISSISSIPPI
By: /s/ Robert D. Sloan
Robert D. Sloan
President
EGS HOLDINGS, INC.
By: /s/ John Wengler
John Wengler
Vice President and Treasurer
ENTERGY NUCLEAR TEXAS HOLDINGS, INC.
By: /s/ John Wengler
John Wengler
President and Treasurer
ENTERGY GLOBAL TRADING HOLDINGS, LTD.
By: /s/ John Wengler
John Wengler
Vice President and Treasurer
ENTERGY LOUISIANA HOLDINGS, INC.
By: /s/ William M. Mohl
William M. Mohl
Vice President
ENTERGY NUCLEAR VERMONT INVESTMENT COMPANY, LLC
By: /s/ Terence A. Burke
Terence A. Burke
Vice President and Secretary
ENTERGY NEW NUCLEAR UTILITY DEVELOPMENT, LLC
By: /s/ John R. McGaha
John R. McGaha
President
NUCLEAR SERVICES COMPANY, LLC
By: /s/ John R. McGaha
John R. McGaha
Vice President
ENEXUS ENERGY CORPORATION
By: /s/ John R. McGaha
John R. McGaha
Chief Operating Officer and Secretary
ENTERGY POWER GAS OPERATIONS CORPORATION
(As Successor in Interest to the Tax Attributes of
Entergy Power RS Holding Company, LLC)
By: /s/ Peter L. Swigart
Peter L. Swigart
President