Document:

ex10-1_11.htm

    Exhibit
      10.1.11

    

     

    

     

    

     

    

     

    

     

    GREAT
      PLAINS ENERGY INCORPORATED

     

    NONQUALIFIED
      DEFERRED COMPENSATION PLAN

     

    (As
      Amended and Restated for I.R.C. § 409A)

     

     

     

     

    
 

    
      

    

    GREAT
      PLAINS ENERGY INCORPORATED

     

    NONQUALIFIED
      DEFERRED COMPENSATION PLAN

     

    (As
      Amended
      and Restated for I.R.C. § 409A)

     

    Background
      and Purpose

     

    Kansas
      City Power & Light Company ("KCPL") adopted the Kansas City Power &
Light Supplemental Executive Retirement and Deferred Compensation Plan effective
      November 2, 1993 (the "Original Plan"), to provide opportunities for selected
      employees and members of KCPL's Board of Directors to defer the receipt of
      compensation.  As part of a corporate restructuring and effective as
      of October 1, 2001, the Original Plan was divided into two separate plans,
      the
      "Great Plains Energy Incorporated Nonqualified Deferred Compensation Plan"
      (the
      "Frozen NQDC Plan") and the Great Plains Energy Incorporated Supplemental
      Executive Retirement Plan (the "Frozen SERP").

     

    As
      a
      result of the enactment of the American Jobs Creation Act of 2004, which, in
      part, created a new Section of the Internal Revenue Code ("Code Section 409A")
      governing and requiring changes to nonqualified deferred compensation plans,
      Great Plains Energy Incorporated has taken two actions which affect the Frozen
      NQDC Plan.

     

    
      	
              ·

            	
              First,
                the Frozen NQDC Plan has been frozen as of December 31, 2004
                such that no new participants will enter the Plan and no new amounts
                (other than Earnings) will accrue under the Plan after December 31,
                2004.  Except to the extent to reflect that the Frozen NQDC Plan
                has been frozen, no material modifications have been made to the
                Frozen
                NQDC Plan.  The Frozen NQDC Plan will continue to operate as a
                "frozen" plan in accordance with its terms and with respect to all
                amounts
                which were both accrued and vested as of December 31,
                2004.  A copy of the Frozen NQDC Plan is attached as Appendix
                B.

            

    

     

    
      	
              ·

            	
              Second,
                this Plan, the "Great Plains Energy Incorporated Nonqualified Deferred
                Compensation Plan (As Amended and Restated for I.R.C. § 409A)" (the
                "Plan") is adopted and, except for those changes required by Code
                Section 409A generally mirrors the Frozen NQDC Plan.  The
                Plan governs the payment of, and all administrative aspects related
                to
                amounts that (1) were not accrued and vested as of December 31, 2004
                under the Frozen NQDC Plan and (2) have been or are contributed to
                the
                Frozen NQDC Plan and this Plan on or after January 1,
                2005.  Certain operations of the Plan between December 31, 2004
                and December 31, 2007, including those operations in 2005 memorialized
                in
                Appendix A, however, were completed in accordance with IRS Notice
                2005-1
                and in "good faith" compliance with the proposed Treasury Regulations
                issued under Code Section 409A.  Generally, this Plan was
                amended and restated effective January 1, 2005.  However,
                several features, terms and conditions are effective January 1,
                2008.  These include: (1) the definition of Specified Employees;
                (2) the removal of the vesting schedule applicable to Company matching
                contributions; and (3) the changes made to Article III, relating
                to the
                Capital Accumulation Excess Benefit
                Provision.

            

    

     

    No
      duplication of benefits are to result from the freeze of the Frozen NQDC Plan
      and the creation of this Plan.

     

     

     

    i

    
      

    

    TABLE
      OF CONTENTS

     

    
      	
               

            	
              Page

            

    

     

    
      	
              ARTICLE
                I

            	
              DEFINITIONS

            	
              1

            
	
              ARTICLE
                II

            	
              DEFERRED
                COMPENSATION

            	
              4

            
	
              ARTICLE
                III

            	
              CAPITAL
                ACCUMULATION PLAN EXCESS BENEFIT

            	
              11

            
	
              ARTICLE
                IV

            	
              MISCELLANEOUS

            	
              12

            

    

    

    
      	
              APPENDIX
                A

            	 	
              DISTRIBUTIONS
                FOR PARTICIPANTS TERMINATED DURING
                2005

            

    

    

    
      	
              APPENDIX
                B

            	
                  GREAT
                PLAINS ENERGY INCORPORATED FROZEN NONQUALIFIED DEFERRED COMPENSATION
                PLAN

            

    

     

     

     

     

    ii

    
      

    

    

     

    ARTICLE
      I

     

    DEFINITIONS

     

    1.1           Definitions.  For
      purposes of this Plan, the following terms have the following
      meanings:

    "Base
      Salary" means the annual salary, excluding Incentive Awards, paid by
      the Company to the Participant.  A Participant's Base Salary for any
      year will not be limited by the provisions of Code Sections 401(a)(17),
      401(k)(3)(A)(ii), 401(m)(2), 402(g)(1), 415, or similar provisions restricting
      the amount of compensation that may be considered, deferred, or matched under
      plans qualified pursuant to Code Section 401(a).

    "Board"
      means the Board of Directors of the Company.

    "Capital
      Accumulation Plan" means the Great Plains Energy Incorporated Capital
      Accumulation Plan, as in existence before January 1, 2008.

    "Code"
      means the Internal Revenue Code of 1986, as amended.

    "Committee"
      means the Compensation and Development Committee (or successor to such
      Committee) of the Board.

    "Company"
      means Great Plains Energy Incorporated, Great Plains Energy Services
      Incorporated, Great Plains Power Incorporated and Kansas City Power & Light
      Company or their successors.  However, with respect to the term
      "Board," "Committee," and in Section 4.4, "Company" refers solely to Great
      Plains Energy Incorporated or its successor.

    "Converted
      Participant" means a Participant who was hired by the
      Company  before September 1, 2007 and elected in 2007 to receive a
      reduced future rate of benefit accrual under the Company's Management Pension
      Plan in exchange for an increased matching contribution under the Employee
      Savings Plan.

     

     

    
      

    

    "Employee
      Savings Plan" means the Great Plains Energy Incorporated Cash or
      Deferred Arrangement, as it may be amended from time to time.

    "Flexible
      Benefits Program" means the flexible benefits arrangement agreed to and
      adopted by the Board on September 14, 1982, as it may be amended from time
      to
      time.

    "Incentive
      Award" means any award under any bonus or incentive plan sponsored or
      maintained by the Company.

    "Participant"
      means any employee selected for participation by the Chief Executive Officer
      of
      Great Plains Energy Incorporated.   A Participant can be a
      Converted Participant, a Post-2007 Participant or a Stationary Participant.
      Except with respect to benefits provided under Section 2.5, the term
      "Participant" also includes members of the Board.  Individuals will
      become Participants in the Plan as of the date they are so
      designated.  Individuals who were Participants for purposes of
      Sections VI, VII, and VIII of the Original Plan as of April 1, 2000 and that
      were employees of the Company on or after January 1, 2005, will continue to
      be
      Participants in this Plan.

    "Plan"
      means this Great Plains Energy Incorporated Nonqualified Deferred Compensation
      Plan (as Amended and Restated for I.R.C. § 409A).

    "Post-2007
      Participant" means a Participant that is hired by the Company on or
      after September 1, 2007.

    "Separation
      from Service" or "Separates from Service" means a Participant's death,
      retirement or other termination of employment with the Company.  A
      Separation from Service will not occur if a Participant is on military leave,
      sick leave or other bona fide leave of absence (such as temporary employment
      by
      the government) if the period of such leave does not exceed six months, or
      if
      longer, as long as the Participant has a right (either by contract or by
      statute) to

     

     

    2

    
      

    

    reemployment
      with the Company.  "Separation from Service" will be interpreted in a
      manner consistent with Code Section 409A(a)(2)(A)(i).

    "Specified
      Employee" means a Participant that would be a "specified employee" as
      defined in Code Section 409A(a)(2)(B)(i) and Department of Treasury regulations
      and other interpretive guidance issued thereunder.  Effective
      January 1, 2008, for purposes of this definition, the "specified employee
      effective date" and the "specified employee identification date" are established
      and memorialized in the Company's "I.R.C. § 409A Specified Employee Policy" as
      the same may be modified from time to time in accordance with the rules and
      regulations of Code Section 409A.

    "Stationary
      Participant" means a Participant who was hired by the
      Company  before September 1, 2007 and elected in 2007 to maintain his
      or her current level of benefits under the Company's Management Pension
      Plan.

    1.2           General
      Interpretive Principles.  (a) Words in the singular include the
      plural and vice versa, and words of one gender include the other gender, in
      each
      case, as the context requires; (b) references to Sections are references to
      the
      Sections of this Plan unless otherwise specified; and (c) any reference to
      any
      U.S. federal, state, or local statute or law will be deemed to also refer to
      all
      amendments or successor provisions thereto, as well as all rules and regulations
      promulgated under such statute or law, unless the context otherwise
      requires.

     

     

    3

    
      

    

     

    ARTICLE
      II

     

    DEFERRED
      COMPENSATION

     

    2.1           Deferral
      Elections.  Before the beginning of any calendar year, a
      Participant may elect to defer the receipt of:

    
      	
               

            	
              (a)

            	
              a
                specified dollar amount or percentage of the Participant's anticipated
                Base Salary (or director's fees) as in effect on January 1 of the
                year in
                which such salary or fees are to be deferred;
                and/or

            

    

    
      	
               

            	
              (b)

            	
              a
                specified dollar amount or percentage of any anticipated Incentive
                Awards
                to be paid to the Participant for performance in the following calendar
                year.

            

    

    If
      the
      Participant desires to make such an election, the election must be in writing
      on
      a form provided by the Company, and may indicate an election to defer a fixed
      percentage of up to 50 percent of Base Salary, and/or 100 percent of director's
      fees or any Incentive Awards.  Alternatively, the Participant may
      elect to defer a fixed dollar amount of Base Salary and/or any Incentive Awards
      in increments of $1,000, with a minimum deferral of $2,000 and a maximum
      deferral of an amount equal to 50% of Base Salary and 100% of director's fees
      or
      any Incentive Awards.  An individual who first becomes a Participant
      in this Plan (and is not otherwise eligible nor has been eligible to participate
      in any other similar type of Plan that would be aggregated with this Plan under
      Code Section 409A) during a year may make a deferral election for the balance
      of
      the year in which the employee becomes a Participant, provided the election
      is
      made within 30 days after the day on which he or she becomes a
      Participant.

    An
      election to defer compensation under this Article II applies only to
      compensation earned subsequent to the date the election is made.  An
      election to defer compensation will be effective only for the year, or portion
      of the year, for which the election was made, and may not be terminated
      or

     

     

    4
      

    
      

    

    changed
      during such year or portion of such year.  If the Participant desires
      to continue the same election from year to year, he or she must nevertheless
      make an affirmative election each year to defer compensation.

    2.2           Contents
      of Deferral Election.  A Participant's deferral election must
      indicate, with respect to amounts deferred pursuant to the election, a
      distribution event in accordance with Section 2.6 and the form of payment
      alternative in accordance with Section 2.7.

    2.3           Separate
      Accounts.  A separate account will be established for each
      Participant who defers compensation under this Article II.  The
      Company will credit deferred Base Salary to the Participant's account each
      month
      at the time the nondeferred Base Salary is paid to the
      Participant.  The Company will credit the Participant's account with a
      deferred Incentive Award annually at the time the Incentive Award is
      payable.  Neither the Participant nor his or her designated
      beneficiary or beneficiaries has any property interest whatsoever in any
      specific Company assets as a result of this Plan.

    2.4           Earnings
      Credits.  The earnings rate each year upon which gains or losses
      on a Participant's account are credited  (hereinafter "Earnings") will
      be a reasonable rate of interest based on the Company's weighted average cost
      of
      capital.  The Earnings will be credited or debited to a Participant's
      account on a monthly basis, or at such other time or times as the Committee
      may
      determine.  Earnings will continue to be credited to the balance of a
      Participant's account during the payout period elected pursuant to this Article
      II.  The Earnings attributable to compensation deferred pursuant to a
      particular deferral election will be payable according to the same terms,
      conditions, limitations, and restrictions applicable to the compensation
      deferred pursuant to the deferral election.  Any remaining payments
      will be re-computed annually to reflect the additional Earnings.

     

     

    5

    
      

    

    2.5           Company
      Contributions.

    
      	
               

            	
              (a)

            	
              Matching
                Contributions.  A Participant will be eligible to receive a
                matching contribution under this Section 2.5(a) only if the Participant
                defers the maximum amount allowed under Code Section 402(g) (ignoring
                any
                opportunity the Participant may have had to make catch-up contributions
                described in Section 414(v) of the Code) for such
                year.

            

    

    
      	
               

            	
              (i)

            	
              For
                each Stationary Participant, the Company will credit to the Stationary
                Participant's account a matching contribution in an amount equal
                to 50% of
                the first 6% of the Base Salary deferred by the Participant under
                Section
                2.1(a), but such amount will be reduced by the matching contribution
                made
                for the year to the Stationary Participant's account in the Employee
                Savings Plan.  In no event will the total matching contributions
                in the Employee Savings Plan and this Plan exceed 3% of the Stationary
                Participant's Base Salary in any given
                year.

            

    

    
      	
               

            	
              (ii)

            	
              For
                each Converted Participant and Post-2007 Participant, the Company
                will
                credit to such Participant's account a matching contribution in an
                amount
                equal to 100% of the first 6% of the Participant's Base Salary, bonus
                and
                incentive pay deferred by the Participant under Section 2.1(a), but
                such
                amount will be reduced by the matching contribution made for the
                year to
                the Converted Participant's or Post-2007 Participant's  account
                in the Employee Savings Plan.  In no event will the total
                matching contributions in the

            

    

     

     

     

    6

    
      

    

    Employee
      Savings Plan and this Plan exceed 6% of the Converted Participant's or Post-2007
      Participant's Base Salary in any given year.

    Any
      matching contributions under this Plan will be credited to the Participant's
      account on a monthly basis.  For Stationary Participants, the matching
      contributions and Earnings thereon shall be subject to the following vesting
      schedule:

    
      	
              Years
                of Service

            	
              Vested
                Percentage

            
	
              Less
                Than Two Years

            	
              0%

            
	
              Two
                Years

            	
              20%

            
	
              Three
                Years

            	
              40%

            
	
              Four
                Years

            	
              60%

            
	
              Five
                Years

            	
              80%

            
	
              Six
                Years

            	
              100%

            

    

     

    For
      Converted Participants and Post-2007 Participants, all matching contributions
      and Earnings thereon, including all matching and Earnings accrued before
      January 1, 2008, are 100% vested.

    
      	
               

            	
              (b)

            	
              Additional
                Discretionary Company Contributions.   From time to
                time, as determined appropriate by the Board, the Company may elect
                to
                make additional contributions (either discretionary, matching or
                both) to
                the Plan  and may direct that such contributions be allocated
                among the accounts of those Participants that it may
                select.  The Board may impose vesting conditions and/or
                allocation conditions with respect to such
                additional

            

    

     

     

     

    7

    
      

    

    contributions.  No
      Participant shall have a right to compel the Company to make a contribution
      under this Section 2.5(b) and no Participant shall have the right to share
      in
      the allocation of any such contribution for any year unless selected by the
      Board, in its sole discretion.  At the time any such additional
      contribution is made, the Board may provide that the additional amounts are
      to
      be paid at the same time as other amounts deferred under this Plan are paid
      to
      the Participant or a different time (in all cases compliant with Code Section
      409A) as established by the Board.

    2.6           Permissible
      Distribution Events.  A Participant may elect to defer receipt of
      amounts deferred pursuant to a deferral election until one of the
      following:

    
      	
               

            	
              (a)

            	
              Subject
                to Section 4.12, the Participant's Separation from Service other
                than on
                account of death;

            

    

    
      	
               

            	
              (b)

            	
              a
                specified age or date;

            

    

    
      	
               

            	
              (c)

            	
              the
                Participant's death;

            

    

    
      	
               

            	
              (d)

            	
              the
                earlier of (a) or (b) (e.g., the earlier of Separation from
                Service or attainment of age 65);
                or

            

    

    
      	
               

            	
              (e)

            	
              the
                later of (a) or (b) (e.g., the later of Separation from Service
                or attainment of age 65) .

            

    

    In
      all
      cases if no distribution event has occurred on the date of the Participant's
      death, the Participant's death will be the distribution event.  If a
      Participant fails to designate a distribution event and the Participant is
      not a
      Specified Employee at the time of the Participant's Separation from Service,
      payment of amounts deferred pursuant to the Participant's deferral election
      will
      be made (in the case of a lump sum) or commence (in the case of installments)
      on
      the 90th day
      after the

     

     

    8

    
      

    

    Participant's
      Separation from Service.  If a Participant fails to designate a
      distribution event, the Participant is a Specified Employee at the time of
      the
      Participant's Separation from Service and the Separation from Service is not
      on
      account of the Participant's death, payment of amounts deferred pursuant to
      the
      Participant's deferral election will commence on the first day of the 7th month after
      the
      month in which the Participant Separates from Service.

    2.7           Permissible
      Forms of Payment.  A Participant's deferral election must indicate
      the manner in which the amounts deferred pursuant to the election are to be
      paid
      upon a distribution event other than on account of a Participant's
      death.  Upon a Participant's death, the form of payment is governed by
      Section 2.8(b), (c) and (d).  Subject to this Section 2.7, the
      Participant may choose to have such amounts paid:

    
      	
               

            	
              (a)

            	
              in
                a single lump-sum payment; or

            

    

    
      	
               

            	
              (b)

            	
              in
                annual installments (of principal plus Earnings) over a period of
                5 years,
                10 years, or 15 years.  Each annual installment will be equal to
                a fraction of the total remaining balance in the Participant's account,
                the numerator of which is 1 and the denominator is the total number
                of
                remaining installments, including the annual installment for which
                the
                amount is being calculated.

            

    

    Notwithstanding
      a Participant's deferral election, single lump-sum payments will always be
      made
      to Participants (I) whose annual installments (regardless of whether such
      installments are being paid over 5, 10 or 15 years) will be less than $5,000
      per
      year or (II) who Separate from Service with the Company before attaining age
      50.  If a Participant fails to make an election concerning the form of
      payment within the appropriate period of time, the payment will be made in
      a
      single lump sum.

     

     9
      
        

      

    

    Subject
      to Section 4.12, payments under this Article on account of deferral will be
      paid
      in full if the lump-sum option is chosen, or will begin to be paid in annual
      installments if an installment payment option is chosen, on the 30th day following
      the
      day the event occurred giving rise to the distribution, as elected by the
      Participant.  If, on such 30th day, it
      is not
      administratively practicable to make or commence the payment(s), the payment(s)
      shall be made or commence as soon as administratively practicable.

    Following
      the close of each year, or as soon thereafter as practicable, the Participant
      or
      the Participant's designated beneficiary or beneficiaries shall receive a
      statement of the Participant's deferred compensation account as of the end
      of
      such year.

    2.8           Payment
      to Designated Beneficiaries.

    
      	
               

            	
              (a)

            	
              Designated
                Beneficiary.  At the time a Participant elects to defer
                compensation under this Plan, the Participant may designate a death
                beneficiary or beneficiaries, and may amend or revoke such designation
                at
                any time.

            

    

    
      	
               

            	
              (b)

            	
              Participant's
                Death Before Distribution Event.  If the Participant dies
                before any deferred amounts have been paid under this Plan, all amounts
                credited to the Participant's account will be paid to the Participant's
                designated beneficiary or beneficiaries, in a single lump-sum payment,
                on
                the 30th
                day following the date of the Participant's
                death.

            

    

    
      	
               

            	
              (c)

            	
              Participant's
                Death After Distribution Event.  If a Participant dies
                after payment of any deferred amounts has commenced, the balance
                of the
                amounts credited to the Participant's account will continue to be
                paid to
                the

            

    

     

     

    10

    
      

    

    Participant's
      beneficiary or beneficiaries at the same times and in the same form as the
      amounts were being paid to the Participant.

    
      	
               

            	
              (d)

            	
              Deceased
                Designated Beneficiary.  If a Participant is not survived
                by a designated beneficiary, the balance of the amounts due the
                Participant under the deferral election for which no surviving beneficiary
                exists will be paid in a single lump-sum payment to the Participant's
                estate on the 30th
                day
                following the date of the Participant's death.  If, with respect
                to a particular deferral election, a Participant's last surviving
                designated beneficiary dies after the Participant, but before the
                balance
                of the amounts due the beneficiary under the deferral election have
                been
                paid, the balance will be paid in a single lump-sum payment to the
                estate
                of the last surviving designated beneficiary as soon as practicable
                after
                the beneficiary's death.

            

    

    2.9           Subsequent
      Elections.  The Committee, in its sole discretion, may permit a
      Participant, with respect to a distribution event, to later change the
      Participant's election as to when payment of benefits under this Plan with
      respect to such event would be made or commence and change the selected form
      of
      payment; provided, however, that: (a) the subsequent election is not effective
      until, at the earliest twelve months before it is to take effect; (b) other
      than
      with respect to payment on account of a Participant's death, the change results
      in a deferral of payment of at least five years from the earliest date the
      benefits, absent such a subsequent election, otherwise would have been paid
      or
      commenced on account of such event; and (c) where the Participant has elected
      payment after a specific number of years, the subsequent deferral election
      is
      made at least twelve months before the initial payment was
      scheduled.

     11
      
        

      

    

    2.10           409A
      Transition Election.  All Participants in the Plan are permitted
      to amend their current elections relating to both timing and form of payment
      before December 31, 2008 provided that:

    
      	
               

            	
              (a)

            	
              No
                change in a timing or form election made during 2006 may either (1)
                apply
                to payments the Participant otherwise would have received in 2006
                or (2)
                cause a Plan benefit to be paid in 2006 which otherwise would not
                have
                been paid in 2006;

            

    

    
      	
               

            	
              (b)

            	
              No
                change in a timing or form election made during 2007 may either (1)
                apply
                to payments the Participant otherwise would have received in 2007
                or (2)
                cause a Plan benefit to be paid in 2007 which otherwise would not
                have
                been paid in 2007;  or

            

    

    
      	
               

            	
              (c)

            	
              No
                change in a timing or form election made during 2008 may either (1)
                apply
                to payments the Participant otherwise would have received in 2008
                or (2)
                cause a Plan benefit to be paid in 2008 which otherwise would not
                have
                been paid in 2008.

            

    

     

    ARTICLE
      III

     

    CAPITAL
      ACCUMULATION PLAN EXCESS BENEFIT

     

    3.1           Effective
      January 1, 2008, no additional amounts will be contributed to Participant's
      CAP
      Excess Benefits Account under the Plan.  From January 1, 2005
      through December 31, 2007, amounts were credited to a Participant's CAP
      Excess Benefit Account in accordance with the same manner as provided for in
      Section 3.1 of the Frozen NQDC Plan.

    3.2           Benefits
      under the Participant's CAP Excess Benefit Account will be paid to the
      Participant as follows:

     

     

    12

    
      

    

    
      	
               

            	
              (a)

            	
              When
                the Participant Separates from Service (whether due to death, disability,
                retirement or other termination), the Participant will be paid in
                a single
                lump-sum payment.  The payment will be equal to the amount
                credited to the CAP Excess Benefits Account, plus the additional
                amount
                credited to the CAP Excess Benefits Account under Section 3.2(b),
                below.  Subject to Section 4.12, payment will be made on the
                60th
                day
                after the close of the calendar year in which the Participant Separates
                from Service.  If the Participant dies before payment is made,
                payment will be made to the Participant's beneficiary on the 30th
                day after
                the Participant's death.  The Participant's beneficiary for the
                purposes of this Article III will be the Participant's beneficiary
                under
                the Capital Accumulation Plan.

            

    

    
      	
               

            	
              (b)

            	
              The
                Participant's CAP Excess Benefits Account will be credited and debited
                with the same Earnings and in the same manner as provided for in
                Section 2.4.

            

    

     

    ARTICLE
      IV

     

    MISCELLANEOUS

     

    4.1           Plan
      Amendment and Termination.  The Board may, in its sole discretion,
      terminate, suspend, or amend this Plan at any time or from time-to-time, in
      whole or in part.  However, no amendment or suspension of the Plan may
      affect a Participant's right or the right of a beneficiary to vested benefits
      accrued up to the date of any amendment or termination.  In the event
      the Plan is terminated, the Committee will continue to administer the Plan
      until
      all amounts accrued and vested have been paid.  In no event may the
      termination of the Plan result in distributions of benefits under

     

     

    13

    
      

    

    the
      Plan
      unless such distribution on account of Plan termination would otherwise be
      permissible under Code Section 409A.

    4.2           No
      Right to Employment.  Nothing in this Plan gives any Participant
      the right to be retained in the service of the Company, nor will it interfere
      with the right of the Company to discharge or otherwise deal with Participants
      without regard to the existence of this Plan.

    4.3           No
      Administrator Liability.  Neither the Committee nor any member of
      the Board nor any officer or employee of the Company may be liable to any person
      for any action taken or omitted in connection with the administration of the
      Plan unless attributable to his or her own fraud or willful misconduct; nor
      may
      the Company be liable to any person for any such action unless attributable
      to
      fraud or willful misconduct on the part of a director, officer or employee
      of
      the Company.

    4.4           Unfunded
      Plan.  This Plan is unfunded, and constitutes a mere promise by
      the Company to make benefit payments in the future.  The right of any
      Participant, spouse, or beneficiary to receive a distribution under this Plan
      will be an unsecured claim against the general assets of the
      Company.  The Company may choose to establish a separate trust (the
      "Trust"), and to contribute to the Trust from time to time assets to be held
      therein, subject to the claims of the Company's creditors in the event of the
      Company's insolvency, until paid to Plan Participants and beneficiaries in
      the
      manner and at the times as specified in the Plan.  It is the intention
      of the Company that the Trust, if established, constitutes an unfunded
      arrangement, and will not affect the status of the Plan as an unfunded Plan
      maintained for the purpose of providing deferred compensation for a select
      group
      of management or highly compensated employees for purposes of Title I of the
      Employee Retirement Income Security Act of 1974, as amended.  The
      Trustee of the Trust will invest the Trust assets, unless the Committee, in
      its
      sole discretion, chooses either to instruct the Trustee as to the investment
      of
      Trust assets or to appoint one or more investment

     

     

    14

    
      

    

    managers
      to do so.  The Committee may consult with Participants concerning the
      investment of Trust assets, but will reserve the right to invest and reinvest
      such assets in the manner it deems best.

    4.5           Nontransferability.  To
      the maximum extent permitted by law, no benefit under the Plan may be assignable
      or subject in any manner to alienation, sale, transfer, claims of creditors,
      pledge, attachment, or encumbrances of any kind.

    4.6           Participant's
      Incapacity.  Any amounts payable under the Plan to any person
      under legal disability or who, in the judgment of the Committee, is unable
      properly to manage his or her financial affairs, may be paid to the legal
      representative of that person or may be applied for the benefit of that person
      in any manner which the Committee may select.

    4.7           Withholding.  Any
      amounts paid to the Participant will be subject to income tax withholding or
      other deductions as may from time to time be required by federal, state, or
      local law.

    4.8           Plan
      Administrator.  The Plan shall be administered by the Committee or
      its designee, which may adopt rules and regulations to assist it in the
      administration of the Plan.

    4.9           Claims
      Procedures.  A request for a Plan benefit shall be filed with the
      Chairperson of the Committee or his or her designee, on a form prescribed by
      the
      Committee.  Such a request, hereinafter referred to as a "claim," will
      be deemed filed when the executed claim form is received by the Chairperson
      of
      the Committee or his or her designee.

    The
      Chairperson of the Committee or his or her designee shall decide such a claim
      within a reasonable time after it is received.  If a claim is wholly
      or partially denied, the claimant will be furnished a written notice setting
      forth, in a manner calculated to be understood by the claimant:

    
      	
               

            	
              (a)

            	
              The
                specific reason or reasons for the
                denial;

            

    

    
      	
               

            	
              (b)

            	
              A
                specific reference to pertinent Plan provisions on which the denial
                is
                based;

            

    

     

     

    15

    
      

    

    
      	
               

            	
              (c)

            	
              A
                description of any additional material or information necessary for
                the
                claimant to perfect the claim, along with an explanation of why such
                material or information is necessary;
                and

            

    

    
      	
               

            	
              (d)

            	
              Appropriate
                information as to the steps to be taken if the claimant wishes to
                appeal
                his or her claim, including the period in which the appeal must be
                filed
                and the period in which it will be
                decided.

            

    

    The
      notice will be furnished to the claimant within 90 days after receipt of the
      claim by the Chairperson of the Committee or his or her designee, unless special
      circumstances require an extension of time for processing the
      claim.  No extension will be for more than 90 days after the end of
      the initial 90-day period.  If an extension of time for processing is
      required, written notice of the extension will be furnished to the claimant
      before the end of the initial 90-day period.  The extension notice
      will indicate the special circumstances requiring an extension of time and
      the
      date by which a final decision will be rendered.

    If
      a
      claim is denied, in whole or in part, the claimant may appeal the denial to
      the
      full Committee, upon written notice to the Chairperson thereof.  The
      claimant may review documents pertinent to the appeal and may submit issues
      and
      comments in writing to the Committee.  No appeal will  be
      considered unless it is received by the Committee within 90 days after receipt
      by the claimant of written notification of denial of the claim.  The
      Committee shall decide the appeal within 60 days after it is
      received.  However, if special circumstances require an extension of
      time for processing, a decision will be rendered as soon as possible, but not
      later than 120 days after the appeal is received.  If such an
      extension of time for deciding the appeal is required, written notice of the
      extension shall be furnished to the claimant before the commencement of the
      extension.  The Committee's decision will be in writing and will
      include specific reasons for the decision, written in

     

     

    16

    
      

    

    a
      manner
      calculated to be understood by the claimant, and specific references to the
      pertinent Plan provisions upon which the decision is based.

    4.10           Deliverables.  Each
      Participant will receive a copy of the Plan and, if a Trust is established
      pursuant to Section 4.4, the Trust, and the Company will make available for
      inspection by any Participant a copy of any rules and regulations used in
      administering the Plan.

    4.11           Binding
      Effect.  This Plan is binding on the Company and will bind with
      equal force any successor of the Company, whether by way of purchase, merger,
      consolidation or otherwise.

    4.12           Delay
      for Specified Employees.  Notwithstanding any other provision of
      this Plan to the contrary:

    
      	
               

            	
              (a)

            	
              with
                respect to any payment to be made under Section 2.6 and 2.7 if (1)
                the
                Participant has elected his or her Separation from Service as the
                applicable Distribution Event, and (2) the Participant is a Specified
                Employee, then payment of any amounts will be made or commence no
                earlier
                than the first business day of the 7th
                month
                following the month in which the Participant Separates from Service;
                and

            

    

    
      	
               

            	
              (b)

            	
              with
                respect to any payment to be made under Section 3.2, no payment may
                be
                made to a Participant who is a Specified Employee any earlier than
                the
                first business day of the 7th
                month
                following the month in which the Participant Separates from
                Service.

            

    

    4.13           Severability.  If
      a court of competent jurisdiction holds any provision of this Plan to be invalid
      or unenforceable, the remaining provisions of the Plan shall continue to be
      fully effective.

    4.14           I.R.C.
      § 409A.  This Plan is intended to meet the requirements of Section
      409A of the Code and may be administered in a manner that is intended to meet
      those requirements and will be

     

     

    17

    
      

    

    construed
      and interpreted in accordance with such intent.  All payments
      hereunder are subject to Section 409A of the Code and will be paid in a manner
      that will meet the requirements of Section 409A of the Code, including
      regulations or other guidance issued with respect thereto, such that the payment
      will not be subject to the excise tax applicable under Section 409A of the
      Code.  Any provision of this Plan that would cause the payment to fail
      to satisfy Section 409A of the Code will be amended (in a manner that as closely
      as practicable achieves the original intent of this Plan) to comply with Section
      409A of the Code on a timely basis, which may be made on a retroactive basis,
      in
      accordance with regulations and other guidance issued under Section 409A of
      the
      Code.

    4.15           Governing
      Law.  To the extent not superseded by the laws of the United
      States, this Plan shall be construed according to the laws of the State of
      Missouri.

    This
      Plan
      is hereby adopted on this 30th day of
      October,
      2007, except to the extent as otherwise noted, effective as of January 1,
      2005, by a duly authorized officer of the Company.

    
      	 	
              GREAT
                PLAINS ENERGY INCORPORATED

               

               

              By:          /s/
                Michael J. Chesser

               

              Title:                   Chairman
                of the Board and Chief Executive
                Officer

            

    

    

     

     

     

    18

    
      

    

    Appendix
      A

     

    

     

     

    DISTRIBUTIONS
      FOR PARTICIPANTS

    TERMINATED
      DURING 2005

     

    Notwithstanding
      any other provision of this Plan or any election that may have been made by
      a
      Participant to the contrary, if a Participant who Separates from Service in
      2005
      elected to receive either a one-time, single-sum payment of the Participant's
      entire account or an annuity or series of payments, (i) all amounts credited
      to
      the Participant's account before 2005 are to be paid in accordance with such
      election, and (ii) all amounts credited to the Participant's account during
      2005
      will be paid in one-time, single-sum payment in 2005.

    

    
      

    

    Appendix
      B

    

    

    

    

    

    

    

    GREAT
      PLAINS ENERGY INCORPORATED

    

    NONQUALIFIED
      DEFERRED COMPENSATION PLAN

    

    Amended
      and Restated effective October 1, 2001

    

    and
      Frozen effective December 31, 2004

    

     

     

     

     

    
 

    
      

    

    Appendix
      B

    

    

    GREAT
      PLAINS ENERGY INCORPORATED

    

    FROZEN
      NONQUALIFIED DEFERRED
      COMPENSATION PLAN

    

    

                                                            PREAMBLE

    

    The
      principal objective of this Frozen Nonqualified Deferred Compensation Plan
      is to
      provide opportunities for selected employees and members of the Board of
      Directors to defer the receipt of compensation.  The Company may, but
      is not required to, set aside funds from time to time to provide such benefits,
      and such funds may be held in a separate trust established for such
      purpose.  This Plan is a successor to the deferred compensation
      component of the Company's former Supplemental Executive Retirement and Deferred
      Compensation Plan (the "Prior Plan"), which was effective on November 2,
      1993.  It is effective as to each Participant on the date he or she
      becomes as a Participant hereunder.  This Plan superseded the deferred
      compensation component of the Prior Plan and all similar nonqualified deferred
      compensation plans that may be in existence.

    

    Effective
      December 31, 2004, this Plan was "frozen" such that (1) no person may become
      a
      Participant under this Plan after December 31, 2004, and (2) no additional
      deferrals (other than Earnings on existing deferrals) may be made under this
      Plan after December 31, 2004.  All participants eligible to
      participate in the Great Plains Energy NonQualified Deferred Compensation Plan
      as of January 1, 2005 will participate in the "Great Plains Energy Incorporated
      NonQualified Deferred Compensation Plan (as Amended and Restated for I.R.C.
§
409A) ("Amended 409A Plan"), and all amounts contributed to the Plan or that
      were initially contributed to this Frozen Plan but became vested after December
      31, 2004 and all Earnings on such deferrals will be governed by the Amended
      409A
      Plan.

    

     

     

    
 

    
      

    

    Appendix
      B

    

    

    TABLE
      OF CONTENTS

    

     

    
      
        	
                ARTICLE

              	 	
                PAGE

              

      

      

      
        	
                I

              	
                DEFINITIONS

              	
                1

              
	
                II

              	
                DEFERRED
                  COMPENSATION

              	
                2

              
	
                III

              	
                CAPITAL
                  ACCUMULATION PLAN EXCESS BENEFIT

              	
                7

              
	
                IV

              	
                MISCELLANEOUS

              	
                8

              

      

-i-

    
      

    

    ARTICLE
      I

    DEFINITIONS

    1.1           "Basic
      Plan" means the Great Plains Energy Incorporated Management Pension
      Plan, as it may be amended from time to time.

    1.2           "Base
      Salary" means the annual salary, excluding Incentive Awards, paid by
      the Company to the Participant.  A Participant's
      Base Salary for any year shall not be limited by the provisions of Internal
      Revenue Code Sections 401(a)(17), 401(k)(3)(A)(ii), 401(m)(2), 402(g)(1), 415,
      or similar provisions restricting the amount of compensation that may be
      considered, deferred, or matched under plans qualified pursuant to Internal
      Revenue Code Section 401(a).

    1.3           "Board
      of Directors" means the Board of Directors of the Company.

    1.4           "Capital
      Accumulation Plan" means the Great Plains Energy Incorporated Capital
      Accumulation Plan, as it may be amended from time to time.

    1.5           "Committee"
      means the Compensation and Development Committee (or successor to such
      Committee) of the Company's
      Board of Directors.

    1.6           "Company"
      means Great Plains Energy Incorporated, Great Plains Energy Services
      Incorporated, Great Plains Power Incorporated and Kansas City Power & Light
      Company or their successors; provided, however, that for purposes of Sections
      1.3, 1.5, 1.10, and 4.4, "Company" shall mean Great Plains Energy Incorporated
      or its successor.

    1.7           "Employee
      Savings Plus Plan" means the Great Plains Energy Incorporated Cash or
      Deferred Arrangement ("Employee
      Savings Plus"),
      as it may be amended from time to time.

    1.8           "Flexible
      Benefits Program" means the flexible benefits arrangement agreed to and
      promulgated by the Board of Directors by resolutions adopted September 14,
      1982,
      as it may be amended from time to time.

    1.9           "Incentive
      Award" means any award under any bonus or incentive plan sponsored or
      maintained by the Company.

     

    
      

    

    1.10           "Participant"
      means any employee selected for participation by the Chief Executive Officer
      of
      the Company.  For purposes of Sections 2.1 to 2.7, the term "Participant"
      shall also include members of the Board of Directors.  Individuals
      shall become Participants in the Plan as of the date they are so designated;
      provided, however, that individuals who were Participants for purposes of
      Sections VI, VII, and VIII of the Prior Plan as of April 1, 2000, shall continue
      to be Participants in this Plan.

    1.11           "Plan"
      means this Great Plains Energy Incorporated Nonqualified Deferred Compensation
      Plan (As Amended and Restated for I.R.C. § 409A).

    

    ARTICLE
      II

    DEFERRED
      COMPENSATION

    2.1           Prior
      to the beginning of any calendar year, a Participant may elect to defer the
      receipt of:

    (a)           a
      specified dollar amount or percentage of his or her anticipated Base Salary
      (or
      director's fees) as in effect on January 1 of the year in which such salary
      or
      fees are to be deferred; and/or

    (b)           a
      specified dollar amount or percentage of any anticipated Incentive Awards to
      be
      paid to the Participant for performance in the following calendar
      year.

    If
      the
      Participant desires to make such an election, the election shall be in writing
      on a form provided by the Company, and shall indicate an election to defer
      a
      fixed percentage of up to 50 percent of Base Salary, and/or 100 percent of
      director's fees or any Incentive Awards.  Alternatively, the
      Participant may elect to defer a fixed dollar amount of Base Salary and/or
      any
      Incentive Awards in increments of one thousand dollars, with a minimum deferral
      of $2,000 and a maximum deferral of an amount equal to 50 percent of Base Salary
      and 100 percent of director's fees or any Incentive Awards.  Base
      Salary may be deferred in a given year only if the Participant participates
      in
      the Company's
      Employee Savings Plus Plan to the maximum extent allowed for that
      year.  An individual who first becomes a Participant during a year may
      make a deferral election for the balance of the

     

    2

    
      

    

    year
      in
      which he or she becomes a Participant, provided the election is made on or
      before the 30th
      day after the day on which he or she becomes a Participant.

    An
      election to defer compensation under this Article II shall apply only to
      compensation earned subsequent to the date the election is made.  An
      election to defer compensation shall be effective only for the year, or portion
      of the year, for which the election was made, and may not be terminated or
      changed during such year or portion of such year.  If the Participant
      desires to continue the same election from year to year, he or she must
      nevertheless make an affirmative election each year to defer
      compensation.  No compensation may be withheld from a Participant's
      Base Salary or Incentive Awards under the Plan after December 31,
      2004.

    2.2           A
      separate account shall be established for each Participant who defers
      compensation under this Article II.  Such account shall be credited
      with that portion of the Participant's
      compensation being deferred.

    Deferred
      Base Salary shall be credited to the Participant's
      account each month at the time nondeferred Base Salary is paid to the
      Participant.  A deferred Incentive Award shall be credited to the
      Participant's
      account annually at the time the award is payable.  Neither the
      Participant nor his or her designated beneficiary or beneficiaries shall have
      any property interest whatsoever in any specific assets as a result of this
      Plan.

    2.3           The
      Committee shall establish a means by which gains or losses on a Participant's
      account (hereinafter, "Earnings") are credited to each Participant's
      account.  The method and manner of establishing such Earnings may be
      set forth in a separate trust which the Company may establish with respect
      to
      this Plan, and shall be reviewed from time to time by the
      Committee.  Such Earnings shall be credited or debited to a
      Participant's
      account on a monthly basis, or at such other time or times as the Committee
      may
      determine.

    Notwithstanding
      this Plan having been Frozen effective December 31, 2004, earnings continue
      to
      accrue under this Plan until amounts are distributed to a
      Participant.

     

     

    3

    
      

    

    2.4           A
      Participant's deferral election shall indicate, with respect to amounts deferred
      pursuant to the election, a deferral period in accordance with Section 2.5
      and a
      distribution alternative in accordance with Section 2.6.

    2.5           A
      Participant may elect to defer receipt of amounts deferred pursuant to a
      deferral election until one of the following:

    (a)           A
      stated date;

    (b)           A
      stated attained age; or

    (c)           A
      stated event (e.g., death) or events, or the earlier of two or more stated
      events (e.g., the earlier of death or attainment of age 65).

    In
      the
      event a Participant fails to designate a deferral period hereunder, payment
      of
      amounts deferred pursuant to the Participant's deferral election shall commence
      within 90 days after the Participant's termination of employment.

    Earnings
      shall continue to be credited to the balance of a Participant's
      account during the payout period elected pursuant to this Article
      II.  The Earnings attributable to compensation deferred pursuant to a
      particular deferral election shall be payable according to the same terms,
      conditions, limitations, and restrictions applicable to the compensation
      deferred pursuant to the deferral election.  Any remaining payments
      shall be re-computed annually to reflect the additional Earnings.

    2.6           A
      Participant's
      deferral election shall indicate the manner in which the amounts deferred
      pursuant to the election are to be paid.  The Participant may choose
      to have such amounts paid:

    (a)           in
      a single lump-sum payment; or

    (b)           in
      substantially equal monthly installments (of principal plus Earnings) over
      a
      period of 60 months certain, 120 months certain, or 180 months
      certain.

    If
      a
      Participant fails to make an election concerning the form of payment, payment
      shall be made in a single lump sum.

    Any
      amounts paid to the Participant shall be subject to income tax withholding
      or
      other deductions as may from time to time be required by federal, state, or
      local law.

     

     

    4

    
      

    

    Payments
      under this Article on account of deferral shall be paid in full if the lump-sum
      option is chosen, or shall begin to be paid in monthly installments if a monthly
      payment option is chosen, within 30 days of the date elected by the Participant,
      or as soon thereafter as practicable.

    Following
      the close of each year, or as soon thereafter as practicable, the Participant
      or
      the Participant's
      designated beneficiary or beneficiaries shall receive a statement of the
      Participant's
      deferred compensation account as of the end of such year.

    2.7           At
      the time a Participant elects to defer compensation under this Plan, the
      Participant shall have the right to designate a death beneficiary or
      beneficiaries, and to amend or revoke such designation at any
      time.  If the Participant dies before beginning to receive payment of
      amounts deferred pursuant to a given deferral election, the full amount due
      the
      Participant under said election shall be paid to the Participant's designated
      beneficiary or beneficiaries, in a single lump-sum payment, as soon as
      practicable after the Participant's
      death.

    If
      a
      Participant dies after beginning to receive payment of amounts deferred pursuant
      to a given deferral election, the balance of the amounts which would have been
      paid under the deferral election to the Participant, but for his or her death,
      shall continue to be paid to the Participant's beneficiary or beneficiaries
      at
      the same times and in the same form as the amounts would have been paid to
      the
      Participant, but for his or her death.  If a Participant is not
      survived by a designated beneficiary, the balance of the amounts due the
      Participant under the deferral election for which no surviving beneficiary
      exists shall be paid in a single lump-sum payment to the Participant's estate
      as
      soon as practicable following his or her death.  If, with respect to a
      particular deferral election, a Participant's last surviving designated
      beneficiary dies after the Participant, but before the balance of the amounts
      due the beneficiary under the deferral election have been paid, the balance
      shall be paid in a single lump-sum payment to the estate of the last surviving
      designated beneficiary as soon as practicable after the beneficiary's
      death.

     

     

    5

    
      

    

    2.8           The
      Company shall credit to a Participant's account a matching contribution in
      an
      amount equal to 50% of the first 6% of the Base Salary deferred by the
      Participant under Section 2.1(a), but such amount shall be reduced by the
      matching contribution made for the year to the Participant's
      account in the Employee Savings Plus Plan.  In no event shall the
      total matching contributions in the Employee Savings Plus Plan and this Plan
      exceed 3% of the Participant's
      Base Salary in any given year.  Any matching contributions under this
      Plan shall be credited to the Participant's
      account on a monthly basis.  The matching contributions and earnings
      thereon shall be subject to the following vesting schedule:

    
      	
              Years
                of Service

            	
              Vested
                Percentage

            
	
              Less
                Than Two Years

            	
              0%

            
	
              Two
                Years

            	
              20%

            
	
              Three
                Years

            	
              40%

            
	
              Four
                Years

            	
              60%

            
	
              Five
                Years

            	
              80%

            
	
              Six
                Years

            	
              100%

            

    

    

    As
      of
      December 31, 2004, any matching contribution that is less than fully vested
      will
      be subject to the Amended 409A Plan.

    ARTICLE
      III

    CAPITAL
      ACCUMULATION PLAN EXCESS BENEFIT

    3.1           At
      the beginning of each calendar year or as soon thereafter as practicable, an
      amount will be credited to each Participant's CAP Excess Benefits Account under
      this Plan.  Such amount shall be equal to the Participant's total
      number of flex dollars for the year under the Flexible Benefits Program,
      minus:

    (a)           the
      maximum permissible contribution to the Capital Accumulation Plan for the year
      on behalf of the Participant; and

     

     

    6

    
      

    

    (b)           the
      number of flex dollars used by the Participant during such year to purchase
      the
      benefits available to the Participant under the Flexible Benefits
      Program.

    3.2           Benefits
      will be paid to the Participant as follows:

    (a)           When
      the Participant's employment is terminated (whether due to death, disability,
      retirement or other termination), a single lump-sum payment will be
      made.  The payment shall be equal to the amount credited to the CAP
      Excess Benefits Account, plus the additional amount credited to the CAP Excess
      Benefits Account under Section 3.2(b), below.  Payment will be made no
      later than the 60th day after
      the
      close of the calendar year in which the Participant's
      employment terminates.  If the Participant dies before payment is
      made, payment shall be made to the Participant's beneficiary as promptly as
      possible after the Participant's death.  The Participant's beneficiary
      for the purposes of this Article III shall be the Participant's beneficiary
      under the Capital Accumulation Plan.

    (b)           The
      Participant's CAP Excess Benefits Account shall be credited and debited with
      the
      same Earnings and in the same manner as provided for in Section 2.3
      herein.

    3.3           The
      CAP Excess Benefits provided in Section VIII of the Prior Plan superseded those
      provided in the Capital Accumulation Plan Excess Benefit Agreement, and any
      amounts accrued under such Agreement are now subject to the provisions
      herein.

    ARTICLE
      IV

    MISCELLANEOUS

    4.1           The
      Board of Directors may, in its sole discretion, terminate, suspend, or amend
      this Plan at any time or from time-to-time, in whole or in
      part.  However, no amendment or suspension of the Plan shall affect a
      Participant's right or the right of a beneficiary to vested benefits accrued
      up
      to the date of any amendment or termination.  In the event the Plan is
      terminated, the Committee will continue to administer the Plan until all amounts
      accrued and vested have been paid.

     

     

    7

    
      

    

    4.2           Nothing
      contained herein shall confer upon any Participant the right to be retained
      in
      the service of the Company, nor shall it interfere with the right of the Company
      to discharge or otherwise deal with Participants without regard to the existence
      of this Plan.

    4.3           Neither
      the Committee nor any member of the Board of Directors nor any officer or
      employee of the Company shall be liable to any person for any action taken
      or
      omitted in connection with the administration of the Plan unless attributable
      to
      his or her own fraud or willful misconduct; nor shall the Company be liable
      to
      any person for any such action unless attributable to fraud or willful
      misconduct on the part of a director, officer or employee of the
      Company.

    4.4           This
      Plan is unfunded, and constitutes a mere promise by the Company to make benefit
      payments in the future.  The right of any Participant, spouse, or
      beneficiary to receive a distribution under this Plan shall be an unsecured
      claim against the general assets of the Company.  The Company may
      choose to establish a separate trust (the "Trust"), and to contribute to the
      Trust from time to time assets that shall be held therein, subject to the claims
      of the Company's creditors in the event of the Company's insolvency, until
      paid
      to Plan Participants and beneficiaries in such manner and at such times as
      specified in the Plan.  It is the intention of the Company that such
      Trust, if established, shall constitute an unfunded arrangement, and shall
      not
      affect the status of the Plan as an unfunded Plan maintained for the purpose
      of
      providing deferred compensation for a select group of management or highly
      compensated employees for purposes of Title I of the Employee Retirement Income
      Security Act of 1974, as amended.  The Trustee of the Trust shall
      invest the Trust assets, unless the Committee, in its sole discretion, chooses
      either to instruct the Trustee as to the investment of Trust assets or to
      appoint one or more investment managers to do so.  The Committee may
      consult with Participants concerning the investment of Trust assets, but shall
      reserve the right to invest and reinvest such assets in the manner it deems
      best.

     

     

    8

    
      

    

    4.5           To
      the maximum extent permitted by law, no benefit under the Plan shall be
      assignable or subject in any manner to alienation, sale, transfer, claims of
      creditors, pledge, attachment, or encumbrances of any kind.

    4.6           Any
      amounts payable hereunder to any person under legal disability or who, in the
      judgment of the Committee, is unable properly to manage his or her financial
      affairs, may be paid to the legal representative of such person or may be
      applied for the benefit of such person in any manner which the Committee may
      select.

    4.7           The
      Plan shall be administered by the Committee or its designee, which may adopt
      rules and regulations to assist it in the administration of the
      Plan.

    4.8           A
      request for a Plan benefit shall be filed with the Chairperson of the Committee
      or his or her designee, on a form prescribed by the Committee.  Such a
      request, hereinafter referred to as a "claim," shall be deemed filed when the
      executed claim form is received by the Chairperson of the Committee or his
      or
      her designee.

    The
      Chairperson of the Committee or his or her designee shall decide such a claim
      within a reasonable time after it is received.  If a claim is wholly
      or partially denied, the claimant shall be furnished a written notice setting
      forth, in a manner calculated to be understood by the claimant:

    (a)           The
      specific reason or reasons for the denial;

    (b)           A
      specific reference to pertinent Plan provisions on which the denial is
      based;

    (c)           A
      description of any additional material or information necessary for the claimant
      to perfect the claim, along with an explanation of why such material or
      information is necessary; and

    (d)           Appropriate
      information as to the steps to be taken if the claimant wishes to appeal his
      or
      her claim, including the period in which the appeal must be filed and the period
      in which it will be decided.

    The
      notice shall be furnished to the claimant within 90 days after receipt of the
      claim by the Chairperson of the Committee or his or her designee, unless special
      circumstances require an extension of time for processing the
      claim.  No extension shall be for more than

     

     

    9

    
      

    

    90
      days
      after the end of the initial 90-day period.  If an extension of time
      for processing is required, written notice of the extension shall be furnished
      to the claimant before the end of the initial 90-day period.  The
      extension notice shall indicate the special circumstances requiring an extension
      of time and the date by which a final decision will be rendered.

    If
      a
      claim is denied, in whole or in part, the claimant may appeal the denial to
      the
      full Committee, upon written notice to the Chairperson thereof.  The
      claimant may review documents pertinent to the appeal and may submit issues
      and
      comments in writing to the Committee.  No appeal shall be considered
      unless it is received by the Committee within 90 days after receipt by the
      claimant of written notification of denial of the claim.  The
      Committee shall decide the appeal within 60 days after it is
      received.  However, if special circumstances require an extension of
      time for processing, a decision shall be rendered as soon as possible, but
      not
      later than 120 days after the appeal is received.  If such an
      extension of time for deciding the appeal is required, written notice of the
      extension shall be furnished to the claimant prior to the commencement of the
      extension.  The Committee's decision shall be in writing and shall
      include specific reasons for the decision, written in a manner calculated to
      be
      understood by the claimant, and specific references to the pertinent Plan
      provisions upon which the decision is based.

    4.9           Each
      Participant shall receive a copy of the Plan and, if a Trust is established
      pursuant to Section 4.4, the Trust, and the Company shall make available for
      inspection by any Participant a copy of any rules and regulations used in
      administering the Plan.

    4.10           If
      any contest or dispute shall arise as to amounts due to a Participant under
      this
      Plan, the Company shall reimburse the Participant, on a current basis, all
      legal
      fees and expenses incurred by the Participant in connection with such contest
      or
      dispute; provided, however, that in the event the resolution of any such contest
      or dispute includes a finding denying the Participant's
      claims, the Participant shall be required immediately to reimburse the Company
      for all sums advanced to the Participant hereunder.

     

     

    10

    
      

    

    

    4.11           This
      Plan is binding on the Company and will bind with equal force any successor
      of
      the Company, whether by way of purchase, merger, consolidation or
      otherwise.

    4.12           If
      a court of competent jurisdiction holds any provision of this Plan to be invalid
      or unenforceable, the remaining provisions of the Plan shall continue to be
      fully effective.

    4.13           To
      the extent not superseded by the laws of the United States, this Plan shall
      be
      construed according to the laws of the State of Missouri.

    

    

    
 

    11Unassociated Document

     

     

    Exhibit
      10.2.1

     

    BEFORE
      THE STATE CORPORATION COMMISSION

     

    OF
      THE
      STATE OF KANSAS

     

    In
      the
      Matter of the Application of

    Kansas
      City Power & Light
      Company                                                                                      Docket
      No. 07-KCPE-905-RTS

    To
      Modify
      its Tariffs to Continue

    The
      Implementation of its Regulatory Plan.

     

    JOINT
      STIPULATION AND AGREEMENT

     

    As
      a
      result of extensive discussions between the Staff of the Kansas Corporation
      Commission ("Staff'), Kansas City Power & Light Company ("KCPL" or
      "Company"), and the Citizens' Utility Ratepayer Board ("CURB"), (referred to
      collectively as the "Signatories" or the "Signatory Parties"), the Signatories
      hereby submit to the Kansas Corporation Commission ("Commission") for its
      consideration and approval the following Stipulation and Agreement:

    I.           KANSAS
      CITY POWER & LIGHT COMPANY'S APPLICATION

    1.
      On
      March 1, 2007, KCPL filed an Application with the Commission to make certain
      changes in its rates and charges for electric service, which was docketed as
      the
      above-captioned proceeding. Pursuant to a Commission Order issued on March
      14,
      2007, the effective date of this Application was suspended until December 10,
      2007. This Application was the second in a series of rate cases that are
      contemplated in the Rate Plan (Appendix C of the Stipulation ("1025
      Stipulation") in Docket No. 04-KCPE-1025-GIE ("1025 Docket")), in conjunction
      with KCPL's implementation of the Resource Plan1.

     

    

      

    

      
      1
        The 1025
        Stipulation refers collectively to the “Regulatory Plan” that is comprised of a
        Resource Plan set forth in Appendices A and A-1 and the Customer Programs
        set
        forth in Appendices B and B-1, and the Rate Plan set forth in Appendices
        C, C-1
        and C-2.  References to the “regulatory Plan” within this Stipulation
        and Agreement shall have the same meaning.

    

    
      

    

    2.           The
      first rate filing made by KCPL pursuant to the 1025 Stipulation was docketed
      as
      Docket No. 06-KCPE-828-RTS ("828 Docket"), which resulted in a Stipulation
      and
      Agreement ("828 Stipulation") that was approved by the Commission on December
      4,
      2006. In accordance with the 1025 Stipulation, KCPL was provided the option
      to
      file this current rate application no later than March 1, 2007. The filing
      of
      this Application also complies with the Commission's Order in the 828 Docket,
      which required KCPL to file a rate case that included an Energy Cost Adjustment
      ("ECA") mechanism on or before March 1, 2007.

    3.           Because
      the Resource Plan involves major capital expenditures by KCPL during an
      intensive period of construction over a five-year period, the Rate Plan was
      structured to incrementally address the rate treatment for such additions and
      improvements. This second rate application pursuant to the Rate Plan also
      reflects KCPL's investment in plant and equipment since the time KCPL's rate
      base was adjusted in the 828 Docket.

    4.           The
      schedules filed with KCPL's Application indicated a gross revenue deficiency
      of
      $34,220,000, based upon normalized operating results for the 12 months ending
      December 31, 2006, adjusted for known and measurable changes in revenues,
      operating and maintenance expenses, cost of capital and taxes, and other
      adjustments. Pursuant to the Contribution In Aid of Construction ("CIAC")
      mechanism established in the 1025 Stipulation, KCPL also requested an additional
      $12.8 million in order to adequately maintain its financial ratios.

    5.           In
      addition, consistent with the 828 Stipulation, KCPL has participated in a series
      of discussions with Staff and other interested signatory parties to develop
      an
      ECA mechanism, which will be discussed in greater detail below.

    
 

    2

    
      

    

    

     

    6.           In
      support of its Application, KCPL submitted the testimony of 13 witnesses and
      the
      schedules required by K.A.R. 82-1-231.  On May
      1, 2007, consistent with the 828 Stipulation, KCPL also filed its class cost
      of
      service study and supporting testimony.

     

    II.               STAFF
      AND OTHER PARTIES' PRE-FILED POSITIONS

    7.           On
      August 3, 2007, Staff filed its direct testimony in the above docket, wherein
      it
      recommended a rate increase for KCPL of approximately $4.6 million. Staff did
      not recommend including a CIAC amortization amount in this docket. Staff also
      made certain recommendations concerning the structure of KCPL's amended ECA
      tariff, and recommended several reporting requirements with respect to the
      ECA
      mechanism.

    8.           Also
      on August 3, 2007, CURB filed testimony in which it recommended the Commission
      decrease KCPL's annual revenue requirement by approximately $3 million. For
      cash
      flow purposes, at this revenue requirement level CURB calculated a pre-tax
      payment on plant of $16.4 million which, if allowed by the Commission, would
      result in an annual increase in KCPL's rates of no more than $13.4 million.
      CURB
      also opposed implementation of an ECA.

    9.           MUUG
      and The City of Mission Hills, Kansas, also filed testimony on August 3, 2007.
      MUUG opposed the imposition of any ECA mechanism, contending consumers generally
      do not benefit from rate mechanisms that automatically pass through utility
      costs. In addition, MUUG made certain design recommendations for any ECA
      mechanism that might be adopted. The City of Mission Hills addressed KCPL's
      Municipal Ornamental Streetlighting tariff (Schedule
      MOL).

    10.           On
      August 13, 2007, Staff and MUUG each filed cross-answering
      testimony

    regarding
      the other's direct ECA mechanism testimony.

     

    3

    
      

    

     

    11.            Subsequently,
      on August 28, 29, and 31, 2007, the parties met collectively to discuss
      the terms of a stipulation and agreement.

     

    III.    TERMS
      OF
      THE STIPULATED SETTLEMENT

          After
      extensive negotiations, the
      Signatory Parties have agreed upon the following terms:

     

    A.           Stipulated
      Revenue Requirement and Customer Advancement Amount

    The
      Signatory Parties agree that KCPL's overall annual revenue increase will be
      twenty-eight million dollars ($28,000,000). However, after factoring in the
      median forecasted revenues from off-system sales that will be credited through
      the ECA mechanism, KCPL's annual net revenue increase will likely be closer
      to
      seventeen million dollars ($17 million). To provide KCPL with sufficient cash
      flow to proceed with the Resource Plan as set forth in the 1025 Stipulation,
      the
      Signatory Parties agree that eleven million dollars (811,000,000) of the total
      revenue increase will be treated for accounting purposes as a pre-tax payment
      on
      plant on behalf of customers. The $11
      million pre-tax payment on plant shall be treated as an increase
      to
      KCPL's depreciation reserve and will be assigned to primary plant accounts
      in a
      future rate case.

    B.           Energy
      Cost Adjustment (ECA) Mechanism

    The
      Signatory Parties agree that KCPL's ECA tariff
      will be as
      shown
      in Appendix A hereto. All components of such ECA mechanism
      including fuel and purchased power costs, off-system sales margins as well
      as
      the other components of the ECA tariff will be forecasted for the coming ECA
      year. On or before December 20, 2007 and each December 20 thereafter, KCPL
      will
      provide Staff with its forecasted ECA factors and supporting documentation
      for
      each of the 12 months of the following ECA year. (KCPL will provide MUUG with
      a
      copy of such initial December 20, 2007 submittal on the same day it is provided
      to Staff. MUUG agrees to maintain the confidentiality of such submittal under
      the same provisions as the Protective Order in this Docket.) The factors for
      January, February and March of the ECA year shall be set based
      upon

    
 

    4

    
      
        

      

     

    such
      forecast. KCPL will re-forecast monthly factors for each remaining month of
      the
      ECA year and provide such re-forecast ECA factors, along with supporting
      documentation, to Staff on or before March 20, 2008, June 20, 2008, and
      September 20, 2008 and each March 20, June 20 and September 20 thereafter.
      The
      ECA factors for the three months following each re-forecast shall be set based
      upon such forecast. The parties also agree that KCPL will file an annual report
      by March 1, 2009 and each March 1 thereafter including the actual annual revenue
      received through the ECA tariff for the prior ECA year and the actual fuel,
      purchased power and other costs as well as the off-system sales margins for
      the
      prior ECA year, including supporting documentation. Such report shall calculate
      the difference in these year-end totals and recommend a correction factor to
      be
      applied to the monthly ECA factors over a 12 month period beginning April 1
      following the filing. Such report will be subject to review by Staff, and any
      party granted intervener status in such proceeding, and approval of the
      Commission pursuant to the terms and conditions of Appendix A.

    The
      Signatory Parties agree that it is their intent to require KCPL to publish,
      or
      otherwise make available, ECA figures in a manner reasonably accessible to
      customers. The Signatory Parties will continue to discuss the appropriate
      mechanism necessary to accomplish this requirement.

    C.    Unused
      Energy
      ("UE1") Allocator for Off-System Sales Margins

    KCPL
      agrees to utilize its UE1 Allocator to allocate off-system sales margins to
      Kansas retail ratepayers within the context of its ECA tariff. Such UE1
      Allocator will be forecast at the start of each ECA year for use in the ECA
      factor calculation and will be trued-up for the ECA year as part of the annual
      ECA review process.

     

    5

    
      

    

    

     

    
      	
              D.

            	
              Energy
                Efficiency Program Costs to be Recovered Through an Energy Efficiency
                Rider

            

    

         In
      its Application, KCPL included in
      rate base an amount equal to KCPL's budgeted September 2007 balance of Account
      182441, the regulatory asset KCPL has established to accumulate the cost of
      all
      affordability, energy efficiency, and demand side management programs performed
      in Kansas in compliance with the 1025 Stipulation. KCPL also included in its
      cost of service a yearly amortization amount associated with the regulatory
      asset balance, using a 10-year amortization period. The Signatory Parties agree
      that until such time as either the Commission rules in Docket No.
      07-GIMX-247-GIE, the "Energy Efficiency or EE Docket" or the Kansas Legislature
      implements a new statute(s) addressing treatment of these costs, that, as an
      interim mechanism for recovery, KCPL will not include these program costs in
      its
      rate base and cost of service and instead will recover these program costs
      through an Energy Efficiency Rider ("EE Rider"). KCPL will file such EE Rider
      for Commission approval by March 1, 2008, to include costs associated with
      Commission-approved programs, including internal labor costs, incurred during
      the time period July 1, 2006 through December 31, 2007 and an effective date
      of
      July 1, 2008. Such EE Rider will recover such costs over the period July 1,
      2008
      through June 30, 2009. KCPL would file the next such EE Rider for Commission
      approval on or before March 31, 2009 to recover program costs incurred from
      January 1, 2008 through December 31, 2008 over the time period July 1, 2009
      through June 30, 2010. Thereafter, KCPL would file its new EE Rider no later
      than March 31 of each year to recover costs incurred during the prior calendar
      year for recovery over the following July through June period.

    At
      any
      time either the Commission rules on Energy Efficiency Docket or a law is passed
      regarding treatment of such expenses, KCPL shall have the right to file for
      Commission approval of compliant recovery methodology to replace or revise
      the
      EE Rider. KCPL agrees that at no

    
6
      

    

     

    time
      will
      it seek Kansas jurisdiction ratepayer recovery of program costs recorded to
      Regulatory Asset Account 182441 prior to July 1, 2006.

    E.           Performance
      Standard Data for Asset Management Plan

    In
      order
      to enable the Commission to continue to monitor and evaluate KCPL's delivery
      performance and reliability during the remainder of the Asset Management Plan
      as
      defined in the 1025 Stipulation, KCPL agrees to continue to maintain the
      following performance data through the remaining term of the Regulatory
      Plan:

    
      	
              §  

            	
              Customers
                Experiencing Multiple Interruptions in excess of three per year
                ("CEMI3");

            

    

     

    
      	
              §  

            	
              Number
                of distribution devices with four or more multiple outages by number
                of
                outages;

            

    

     

    
      	
              §  

            	
              Overall
                residential customer satisfaction survey ("CSI");
                and

            

    

     

    
      	
              §  

            	
              Trend
                and benchmark analysis for KCPL delivery operating and maintenance
                ("O&M") expense per retail customer, detailing all data and sources
                for the calculation of KCPL's performance, based on FERC Form 1
                reporting.

            

    

     

    F.           Review
      of Kansas Weather Stations for Weather Normalization
      Analysis

    KCPL
      agrees to explore with Staff the use of weather stations within KCPL's Kansas
      service territory for use in its future weather normalization analysis and
      load
      forecasting. KCPL will review the availability and completeness of data from
      such stations and the suitability of such data for use within KCPL's weather
      normalization and load forecasting methodology. Such review and exploration
      shall not require KCPL to change its methodology for weather normalization
      and
      load forecasting.

    G.           Miscellaneous
      Stipulated Accounting Provisions

    As
      agreed
      by the Signatory Parties and consistent with the 1025 Stipulation, the following
      accounting provisions should be adopted by the Commission:

     

     

    7

    
      

    

    1)            Rate
      Case Expenses

    The
      Commission authorizes KCPL to establish a regulatory asset for incremental
      rate
      case expenses incurred through the duration of Docket No. 07-KCPE-905-RTS.
      KCPL
      currently estimates the Kansas jurisdictional regulatory asset will be
      approximately $0.8 million at December 31, 2007. KCPL is authorized to amortize
      this regulatory asset over four (4) years commencing January 1, 2008. The
      deferred expenses will not receive any rate base treatment in future rate
      cases.

    The
      Commission reaffirms its Order in the 828 Docket authorizing the Company's
      four
      (4) year amortization period for rate case expenses incurred in that case with
      no rate base treatment.

    2)           Surface
      Transportation Board ("STB") Expenses

    The
      Commission reaffirms KCPL's regulatory asset and five (5) year amortization
      period beginning January 1, 2007 ordered in the 828 Docket for the Kansas
      jurisdictional portion of STB expenses incurred through December 31, 2006.
      The
      Commission also reaffirms its authorization in the 828 Docket for KCPL to
      establish a regulatory asset for actual STB expenses incurred after December
      31,
      2006, to be amortized over a five (5) year period beginning with rates effective
      in a future rate case under the Rate Plan. The deferred expenses will not
      receive any rate base treatment in future rate cases.

    3)           Talent
      Assessment Expenses

    The
      Commission authorizes KCPL to establish a regulatory asset for 2006 Talent
      Assessment expenses in the amount of $8,960,783 (Kansas jurisdictional
      $4,026,084). KCPL is authorized to amortize this regulatory asset over ten
      (10)
      years commencing January 1, 2008. The deferred expenses will not receive any
      rate base treatment in future rate cases.

    
 

    8

    
      
        

      

     

    The
      Commission reaffirms KCPL's regulatory asset, with no rate base treatment,
      and
      ten (10) year amortization period ordered in the 828 Docket, for the Kansas
      jurisdictional portion of 2005 Talent Assessment expenses.

    4)           Employee
      Augmentation Program

    The
      Commission authorizes KCPL to establish a regulatory asset for the Employee
      Augmentation Program expenses in the amount of $624,301 (Kansas jurisdictional
      $264,183). KCPL is authorized to amortize this regulatory asset over ten (10)
      years commencing January 1, 2008. The deferred expenses will not receive any
      rate base treatment in future rate cases.

    5)           Enhanced
      Security Costs

    The
      Commission reaffirms KCPL's regulatory asset, to be included in rate base,
      and
five
      (5)
      year amortization period ordered in the 828 Docket, for the Kansas
      jurisdictional portion of enhanced security costs through December 31,
      2006.

    6)           Department
      of Energy ("DOE") Wolf Creek Refund

    The
      Commission authorizes KCPL to establish a regulatory liability for a $427,150
      DOE refund
      (Kansas jurisdictional $181,305) received in 2006. KCPL will amortize this
      regulatory liability over a three (3) year period beginning January 1, 2008.
      The
      deferred refund will not receive any rate base treatment in future rate
      cases.

    7)           Pension
      Costs

    The
      Commission approves treatment of pension costs as set forth in the attached
      Appendix
      B, which is intended to be consistent with the treatment of pension costs
      outlined in Appendix C, paragraph (E) of the 1025 Stipulation.

    
9
      

    

    8)           AFUDC
      Rate on Iatan 2

    The
      Commission authorizes KCPL for purposes of calculating the equity component
      of
      the Allowance for Funds Used During Construction ("AFUDC") rate on Iatan 2
      to
      set the equity rate used in the calculation at 8.3% beginning January 1, 2008.
      This agreed upon equity component of AFUDC may be revised either through a
      Commission order determining a Return on Equity or through a Stipulation and
      Agreement in KCPL's next rate case.

    9)           Depreciation
      Rates

    The
      Commission authorizes KCPL to continue utilizing the depreciation rates set
      forth in Appendix C, which are the same rates set out in Appendix C-2 of the
      1025 Stipulation.

         10)           SO2
      Emission
      Allowances

    The
      Commission reaffirms its authorization in the 828 Docket for KCPL's sale of
      SO2
      emission allowances through June 1, 2010, including related coal premiums.
      KCPL
      will continue to record net sales proceeds to a regulatory liability (FERC
      Account 254) and offset rate base for ratemaking purposes. The regulatory
      liability will be amortized over a time period to be determined in the 2009
      rate
      filing. Such amortization shall be reflected in rates beginning with the rates
      resulting from the 2009 rate filing.

    KCPL
      currently purchases coal from vendors under contracts that indicate nominal
      sulfur content. To the extent that coal supplied has a lower sulfur content
      than
      specified in the contract, KCPL pays a premium over the contract price.
      Beginning January 1, 2008, to the extent that KCPL pays premiums for lower
      sulfur coal and has an approved ECA in place, the Commission authorizes KCPL
      to
      determine the portion of such premiums, net of joint partners' shares, that
      apply to retail sales and will record the proportionate cost of such premiums
      in
      FERC Account 254 as a reduction of the regulatory liability beginning January
      1,
      2008. But in no event will the charges to the Kansas jurisdictional portion
      of
      FERC Account 254 for these premiums exceed

    
10
      

    

    

    $5,000,000
      annually. The portion of premiums applicable to retail will be determined
      monthly based on the system-wide percentage of MWhs from coal generation used
      for retail sales versus wholesale sales as computed by the hourly energy costing
      model. This system-wide percentage will be applied to premiums invoiced during
      the same period.

    11)           Decommissioning
      Accruals for Wolf Creek

    The
      Commission approves the schedule of decommissioning cost accruals included
      in
      Appendix D, affirms that the decommissioning cost accruals are included in
      cost
      of service and are included in rates for ratemaking purposes and affirms that
      the earnings rate assumed for the trust takes into consideration the tax rate
      change and the removal of the investment restrictions resulting from the Energy
      Policy Act of 1992.

    12)           Asset
      Retirement Obligations and Cost of Removal

    The
      Commission reaffirms its Order in Docket No. 04-WSEE-605-ACT allowing KCPL
      to
      defer all costs on the balance sheet, for financial reporting purposes,
      associated with the adoption of Statement of Financial Accounting Standards
      No.
      143 ("FAS 143") and Financial Accounting Standards Board Interpretation No.
      47
      ("FIN 47"), including accretion and depreciation expenses and amounts included
      for cost of removal in depreciation rates as set forth in Appendix
      C.

    H.           Rules
      and Regulations

    The
      Signatory Parties agree that the following changes to KCPL's Rules and
      Regulations should be adopted by the Commission:

    1)           New
      Definitions

    The
      following eight definitions will be added to Section 1:

    1.15
      – ADULT: One who has reached the legal age of majority, generally 18
      years.

    
 

    11

    
      
        

      

    

     

    1.16
      – BILLING ERROR: The incorrect billing of an account due to a Company or
      Customer meter reading error, which results in incorrect
      charges.

     

    1.17
      – FIELD ERROR: Shall be considered to include lost/mishandled paperwork,
      installing metering incorrectly, or failure to close the meter potential or
      test
      switches. A Field Error may result in a Billing Error.

     

    1.18
      FRAUD: The misrepresentation of material facts by a customer, or other person,
      by giving false or misleading information or by concealment of that which should
      have been disclosed as a deceptive means to gain or maintain utility service,
      avoid payment for past, present or future service, or obtain a refund and so
      cause the Company or others to rely upon such misrepresentations to the
      Company's financial detriment. Includes, but is not limited to: (a) furnishing
      the Company with false names, or customer information not legally assigned
      to
      such person, (b) furnishing false or altered customer identification, (c)
      furnishing false or altered residency history, (d) furnishing false or altered
      ownership or lease papers, (e) rendering false reports of unauthorized
      electronic fund transfers to the Company.

     

    1.20
      – METER ERROR: The incorrect registration of electric consumption resulting from
      a malfunctioning or defective meter.

     

    1.21
      – RESPONSIBLE PARTY: Any adult, landlord, property management company, or owner
      applying for electric service at a given premise.

     

    1.22
      – TAMPERING: To rearrange, damage, injure, destroy, alter, or interfere with,
      Company facilities, service wires, electric meters and associated wiring,
      locking devices, or seals or otherwise prevent any Company equipment from
      performing a normal or customary function.

     

    1.24 -
      UNAUTHORIZED USE: To use or receive the direct benefit of all, or a portion
      of
      the utility service with knowledge of or reason to believe that diversion,
      tampering or other unauthorized connection existed at the time of the use,
      or
      that the use or receipt was fraudulent and/or without the authorization or
      consent of the utility. Includes but is not limited to: (a) tampering with
      or
      reconnection of service wires and/or electric meters to obtain metered use
      of
      electricity, (b) the unmetered use of electricity resulting from unauthorized
      connections, alterations or modifications to service wires and/or electric
      meters, (c) placing conductive material in the meter socket to allow unmetered
      electricity to flow from the line-side to the load-side of the service, (d)
      installing an unauthorized electric meter in place of the meter assigned to
      the
      account, (e) inverting or repositioning the meter to alter registration, (f)
      disrupting the magnetic field or wireless communication of the meter causing
      altered registration, (g) damaging or altering the electric meter to stop
      registration, (h) using electric service without compensation to the
      utility.

    

 

    12

    
      

    

    

     

    2)            Reconnection
      Charge Modifications

     

    The
      following will replace the
      Discontinuation of Service terms in Section 5, paragraph 5.08:

     

    5.08           RECONNECTION
      CHARGE:

     

    If
      electric service is discontinued for non-payment of a bill or for violation
      of
      any other provision of the Customer's service agreement except tampering and/or
      diversion, the Company shall assess reconnection charges to the Customer as
      follows:

     

    Reconnection
      of service
      meter                                                                                    $20.00

    Reconnection
      of service at the pole or service
      pedestal                                        $30.00

     

    If
      electric service is discontinued for tampering and/or diversion, the Company
      shall assess reconnection charges to the Customer as follows:

     

    Reconnection
      regardless of point of
      reconnection                                                 $55.00

    (Excessive
      damage of Company property will result in additional charges.)

     

    3)           Line
      Extension Language Changes

    The
      following will replace paragraph 8.01, items (A) and (B), (paragraph 8.01 items
      (C) and (D) remain unchanged) and paragraph 8.02 in KCPL's Line Extension and
      Distribution Policies in Section 8. In addition, KCPL agrees to modify paragraph
      8.01 to clarify customer payment options for line extensions exceeding
      one-quarter (1/4) mile.

    
      	
               

            	
              8.01

            	
              OVERHEAD
                SINGLE-PHASE RESIDENTIAL AND RURAL RESIDENTIAL
                EXTENSIONS:

            

    

     

    (A)           Company
      will make free extensions of its distribution lines as and when necessary to
      serve any and all prospective customers applying for electric service, located
      within one-quarter (1/4) mile of existing distribution lines in rural areas
      in
      which utility holds certificates of convenience and necessity from the State
      Corporation Commission. Extensions may involve application of the quarter-mile
      (1/4 mile) provision to a Customer's property line, onto a. Customer's property,
      or a combination providing extension to the Customer's property line and onto
      a
      Customer's property.

     

    (B)           The
      Company will build the first one-eighth (1/8) mile and the last one-eighth
      (1/8)
      mile of single-phase line per residential or rural residential Customer under
      its established rates and minimum charges. In the event the line extension
      exceeds one-quarter (1/4) mile per residential or rural residential Customer,
      there shall be a monthly Customer Charge or an increase in the existing monthly
      Customer Charge. The amount

    
 

    13

    
      
        

      

    

     

    of 
      the Customer Charge or increase to an existing monthly Customer Charge
      may be paid in equal installments over sixty consecutive
      bills.

     

    8.02            OTHER
      PERMANENT EXTENSIONS AND EXCESS FACILITIES:

     

    Each
      Application to the Company for electric service (other than an overhead
      single-phase extension for residential or rural residential electric service)
      to
      premises requiring extension of the Company's existing distribution facilities
      will be studied by the Company, as received, in order that the Company may
      determine the amount of investment warranted by the Company in making such
      extension giving full consideration to the Customer's load requirements and
      characteristics and the Company's estimated revenue from the Customer during
      the
      term of the Customer 's service agreement as may be required by the Company.
      In
      the absence of special arrangements between the Customer and the Company, any
      cost of such extension in excess of the investment warranted by the Company
      shall be deposited by the Customer with the Company. Should additional
      intervening Customers be attached to the extension covered by the Customer's
      deposit, the deposit shall be refunded to the Customer to the extent determined
      by the Company to be appropriate in each case, but in no event shall refunds
      aggregate an amount greater than the deposit. The Company shall not be obligated
      to refund any portion of a deposit after five years from the date of deposit.
      No
      interest shall accrue or be payable on any such deposit held by the
      Company.

     

    In
      those instances where a Customer requests facilities beyond that which would
      normally be provided, this shall be considered an Excess Facilities Request.
      Where the Company chooses to provide facilities at applicant's request in
      variance with the Line Extension standard, applicant shall be required to pay
      Company for the cost of such facilities including appropriate carrying charges,
      cost of insurance, replacement (or cost of removal), license and fees, taxes,
      operation and maintenance, and appropriate administrative and general expenses
      associated with such transmission, substation, and/or distribution facilities.
      Specific Terms and Conditions shall be mutually agreed upon between Company
      and
      Customer.

     

    I.           Test
      Period in Future Rate Cases

    KCPL
      agrees to use a base test period reflective of 12 months actual operation rather
      than budgeted information in future rate cases. To
      the extent KCPL may need to file certain information in a
      future rate case later than the March 1 application filing date of the
      applicable year, KCPL will coordinate such filings with Staff.

    J.           Rate
      Design

    The
      Signatory Parties agree that the rates should be apportioned among the
      respective classes of customers according to the amounts of revenue requirement
      indicated for each class in

    
14
      

    

     

    Staff's
      cost of service as shown on Appendix E hereto. The Signatory Parties also agree
      that the amount of pre-tax payment on plant on behalf of customers should be
      equally apportioned among the respective classes of customers based upon revenue
      percentage as also shown on Appendix E. Furthermore, KCPL agrees that the final
      rate design will spread the percentage revenue increase proposed for each
      customer class to every component part of the rates of each class. Rate design
      amounts assigned to each class are subject to check in order to assure that
      rate
      design recovery is consistent with the revenue increase approved by the
      Commission. KCPL agrees to submit documentation proving that final rates, by
      tariff class and by subclass (after all Commission approved adjustments)
      generate the revenue requirement approved by the Commission. This rate design
      shall not set forth a precedent for future rate proceedings as to the method
      of
      allocation. KCPL agrees that it shall conduct a class cost of service (CCOS)
      study and report the results of that study in its next rate filing. KCPL shall
      have the right to file the results of that study in testimony as late-filed
      testimony no later than May 1, 2008. The Signatory Parties agree that direct
      testimony of Staff and non-KCPL parties in the next rate case shall not be
      due
      until at least fourteen (14) weeks following KCPL's filing of its CCOS study
      results. The Signatory Parties preserve their rights to review and oppose any
      such filing in future proceedings, including opposing any method proposed by
      any
      party regarding the allocation of rates or rate design.

     

    K.           Non-Asset-Based
      Sales Classification Process

    KCPL
      agrees to meet with the other Signatory Parties prior to KCPL's next rate filing
      to discuss KCPL's internal process for the classification of asset-based and
      non-asset-based off-system sales. On or before May 1, 2008, KCPL agrees to
      file
      its process for classifying asset-based and non-asset-based off-system sales
      for
      Commission review and approval. KCPL agrees

    
 

    15

    
      
        

      

    that
      subsequent changes to its process for classifying asset-based and
      non-asset-based off-system sales will be subject to Commission review and
      approval.

    IV.   MISCELLANEOUS
      PROVISIONS

     

    A.           The
      Commission's Rights

    Nothing
      in this Stipulation and Agreement is intended to impinge or restrict, in any
      manner, the exercise by the Commission of any statutory right, including the
      right of access to information, and any statutory obligation, including the
      obligation to ensure that KCPL is providing efficient and sufficient service
      at
      just and reasonable rates.

    B.           Signatory
      Parties' Rights

    The
      Signatory Parties, including Staff, shall have the right to present pre-filed
      testimony in support of this Stipulation. Such testimony shall be filed formally
      in the docket and presented by witnesses at a hearing on this
      Stipulation.

    C.           Parties
      not Signatories to the Agreement

    The
      Midwest Utility Users Group ("MUUG" — a group comprised of Danisco USA, Inc.,
      Shawnee Mission Unified School District #512, The City of Mission, Kansas,
      and
      The City of Overland Park, Kansas) and The City of Mission Hills, Kansas are
      not
      yet signatories to this Stipulation and Agreement, but negotiations with those
      parties continue.

    D.           Negotiated
      Settlement

    This
      Stipulation and Agreement represents a negotiated settlement that fully resolves
      the issues addressed in this document. The Signatory Parties represent that
      the
      terms of this Stipulation and Agreement constitute a fair and reasonable
      resolution of the issues addressed herein. Except as specified herein, the
      Signatory Parties shall not be prejudiced, bound by, or in any way affected
      by
      the terms of this Stipulation and Agreement: (a) in any future proceeding;
      (b)
      in any proceeding currently pending under a separate docket; and/or (c) in
      this
      proceeding

    
16
      

    

     

     

    should
      the Commission decide not to approve this Stipulation and Agreement in the
      instant proceeding. If the Commission accepts this Stipulation and Agreement
      in
      its entirety and incorporates the same into a final order without material
      modification, the parties shall be bound by its terms and the Commission's
      order
      incorporating its terms as to all issues addressed herein and in accordance
      with
      the terms hereof, and will not appeal the Commission's order on these
      issues.

    E.           Interdependent
      Provisions

    The
      provisions of this Stipulation and Agreement have resulted from negotiations
      among the Signatory Parties and are interdependent. In the event that the
      Commission does not approve and adopt the terms of this Stipulation and
      Agreement in total, it shall be voidable and no Signatory Party hereto shall
      be
      bound, prejudiced, or in any way affected by any of the agreements or provisions
      hereof. Further, in such event, this Stipulation and Agreement shall be
      considered privileged and not admissible in evidence or made a part of the
      record in any proceeding.

    F.           Submission
      of Documents To The Commission Or Staff

    To
      the
      extent this Stipulation and Agreement provides for information, documents or
      other data to be furnished to the Commission or Staff, such information,
      documents or data shall be filed with the Commission and a copy served upon
      the
      Commission's Director of Utilities. Such information, documents or data shall
      be
      marked and identified with the docket number of this proceeding.

    
17

    
      
        

      

    IN
      WITNESS WHEREOF, the Signatory Parties have executed and approved this
      Agreement, effective as of the 12th day of September 2007, by subscribing their
      signatures below.

    

    
      	
              By:

            	
              /s/
                Dana A. Bradbury

            	 
	 	
              SUSAN
                B. CUNNINGHAM

            	
              (#14085)

            
	 	
              DANA
                BRADBURY

            	
              (#11939)

            
	 	
              JASON
                T. GRAY

            	
              (#22619)

            
	 	
              MATTHEW
                R. SPURGIN

            	
              (#20470)

            
	 	
              Assistants
                General Counsel

            	 
	 	
              Kansas
                Corporation Commission

            	 
	 	
              1500
                S.W. Arrowhead Road

            	 
	 	
              Topeka,
                Kansas 66604

            	 
	 	
              (785)
                271-3100

            	 
	 	
              s.cunningham@kcc.ks.gov

              d.bradbury@kcc.ks.gov 

              j.gray@kcc.ks.gov

            	 
	 	
              m.spurgin@kcc.ks.gov

            	 

    

     

                                              ATTORNEYS
      FOR STAFF

     

    
      	
              By:

            	
              /s/
                William G. Riggins by dab

            	 
	 	
              WILLIAM
                G. RIGGINS

            	
              (#12080)

            
	 	
              Vice
                President and General Counsel

            	 
	 	
              Kansas
                City Power & Light Company

            	 
	 	
              1201
                Walnut

            	 
	 	
              Kansas
                City, MO 64106

            	 
	 	
              (816)
                556-2785

            	 
	 	
              bill.riggins@kcpl.com

            	 
	 	 	 
	 	
              FRANK
                A. CARO, JR.

            	
              (#11678)

            
	 	
              ANNE
                E. CALLENBACH

            	
              (#18488)

            
	 	
              Polsinelli
                Shalton Flanigan Suelthaus PC

            	 
	 	
              6201
                College Boulevard, Suite 500

            	 
	 	
              Overland
                Park, Kansas 66211

            	 
	 	
              913)
                451-8788

            	 
	 	
              (913)
                451-6205 Fax

            	 
	 	
              fcaro@polsinelli.com

            	 
	 	
              acallenbach@polsinelli.com

            	 
	 	 	 
	 	
              ATTORNEYS
                FOR KCPL

            	 

    

     

    

     

    18

    
      

    

    

    
      	
              By:

            	
              /s/
                David Springe

            	 
	 	
              DAVID
                SPRINGE

            	
              (#15619)

            
	 	
              Citizens'
                Utility Ratepayer Board

            	 
	 	
              1500
                SW Arrowhead Road

            	 
	 	
              Topeka,
                KS 66604 d.springe@curb.kansas.gov

            	 
	 	
               

              ATTORNEY
                FOR CURB

            	 

    

     

    

    

 

    19

    
      

    

    

    
      	 	
              THE
                STATE CORPORATION COMMISSION OF KANSAS

            	 
	 	 	 	 	
              SCHEDULE

            	
              2

            
	 	
              KANSAS
                CITY POWER & LIGHT COMPANY

            	 
	 	
                                         (Name
                of Issuing Utility)

            	
              Replacing
                Schedule

            	
               

            	
              Sheet

            	 
	 	
              Rate
                Areas No. 2 & 4

            	 	 	 
	 	
              (Territory
                to which schedule is applicable)

            	 	
              which
                was filed

            	 
	
              No
                supplement or separate understanding

              shall
                modify the tariff as shown hereon.

               

            	
               

              Sheet

               

            	
               

              1

               

            	
               

              of

               

            	
               

              4

               

            	
               

              Sheets

               

            	 
	
              ENERGY
                COST ADJUSTMENT

              Schedule
                ECA

               

              APPLICABILITY:

              This
                Energy Cost Adjustment (ECA)
                Schedule shall be applicable to all Kansas Retail Rate Schedules
                for
                KCPL.

               

              BASIS:

              Energy
                costs will be measured and applied to a customer’s bill using an ECA
                factor.  The ECA factor is applied on a kilowatt-hour basis
                ($/kWh).  Retail customer charges for energy costs are
                determined by multiplying the kilowatt-hours of electricity during
                any
                calendar month by the corresponding ECA factor for that calendar
                month.

               

              ENERGY
                COST ADJUSTMENT:

              Prior
                to January 1 of each ECA year, an ECA factor (ECAP)
                will be
                calculated for each calendar month of the ECA year as
                follows:

               

                ((FP
                + PP
                + EP
                + TP)
                -
                BPRP)    OSSMK        TRUEA

              ECAP     =     ------------------------------------------      –    -----------------    –    ------------

                       SP                                                     SK                             STRUE

              Where:

               

              FP=    Projected
                cost
                of nuclear and fossil fuel to be consumed for the generation of
                electricity during the month in which the ECA is in effect for all
                KCPL
                Retail, Requirements Sales for Resale, and Bulk Power Sales customers
                not
                included in OSSM, to be recorded in Account 501, Account 518 and
                Account
                547, excluding any KCPL internal labor cost.

               

              PP=    Projected
                cost
                of purchased power during the month in which the ECA is in effect
                for all
                KCPL Retail, Requirements Sales for Resale, and Bulk Power Sales
                customers
                not included in OSSM, to be recorded in Account 555, and KCPL’s projected
                charges or credits incurred due to participation in markets associated
                with Regional Transmission Organizations (RTOs).

               

              EP=    Projected
                cost
                of emission allowances during the month in which the ECA is in effect
                for
                all KCPL Retail, Requirements Sales for Resale, and Bulk Power Sales
                customers not included in OSSM, to be recorded In Account
                509.

               

              TP=    Projected
                transmission costs, to be recorded in Account 565, and RTO, FERC
                and NERC
                fees, to be recorded in Account 560 and Account 928, during the month
                in
                which the ECA is in effect for all KCPL Retail, Requirements Sales
                for
                Resale, and Bulk Power Sales customers not included in OSSM.

               

              BPRP =      Projected
                Revenue from asset-based Bulk Power Sales customers not included in
                OSSM.

               

              SP=    Projected
                kWhs
                to be delivered to all KCPL Retail and Requirements Sales for Resale
                customers during the month in which the ECA is in effect.

               

              OSSM
                =  Projected
                annual
                asset-based Off-System Sales Margin from Bulk Power Sales at the
                median
                for the effective ECA year.

               

              OSSMK
                = The projected
                annual asset-based Off-System Sales Margin from Bulk Power Sales
                at the
                median for the effective ECA year multiplied by the projected Unused
                Energy (UE1) Allocator for Kansas.

               

              SK         =     Projected
                annual kWhs to be delivered to all Kansas Retail customers during
                the
                effective ECA year.

               

              STRUE=  Projected
                kWhs for
                Kansas Retail customers for the twelve-month period beginning in
                April of
                the year following the ECA year.

               

               

               

            	 
	
              Issued:

            	 	 	
               

            	
              FILED

            	
               

            	 
	 	
              Month                    Day                  Year

            	 	 	 	 	 	 
	
              Effective:

            	
              January
                1, 2008

            	 	
                    THE
                STATE CORPORATION COMMISSION OF KANSAS

            	 
	 	
              Month                   Day                 Year

            	 	 	 	 	 	 
	
              By:

            	
              Chris
                Giles

            	
              Vice
                President

            	 	
              By:  

            	
               

            	 
	 	
              Title

            	 	 	 	
              Secretary

            	 

    

    
      

    

    
 

    
      	 	
              THE
                STATE CORPORATION COMMISSION OF KANSAS

            	 
	 	 	 	 	
              SCHEDULE

            	
              2

            
	 	
              KANSAS
                CITY POWER & LIGHT COMPANY

            	 
	 	
                                         (Name
                of Issuing Utility)

            	
              Replacing
                Schedule

            	
                   

            	
              Sheet

            	 
	 	
              Rate
                Areas No. 2 & 4

            	 	 	 
	 	
              (Territory
                to which schedule is applicable)

            	 	
              which
                was filed

            	
               

            
	
              No
                supplement or separate understanding

              shall
                modify the tariff as shown hereon.

               

            	
               

              Sheet

               

            	
               

              2

               

            	
               

              of

               

            	
               

              4

               

            	
               

              Sheets

               

            	 
	
              ENERGY
                COST ADJUSTMENT

              Schedule
                ECA

               

              TRUEA=  
The
                annual true-up amount
                for an ECA year, to be calculated by March 1 of the year following
                the ECA
                year and to be applied for a twelve-month period beginning April
                1 of the
                year following the ECA year.  The true-up amount will reflect
                any difference between the total ECA revenue for the Retail sales
                during
                the ECA year and the actual costs incurred to achieve those Retail
                sales
                less the credits applied for Off-System Sales Revenue for the ECA
                year.  Such true-up amount may be positive or
                negative.  Any remaining balances from prior true-up periods
                will be added.

               

                                                                                                                                                 
                SAK

              TRUEA   =      ECAREVA  –  [((FA
                + PA
                + EA
                + TA
                -
                BPRA) –  NABPCA)  x   --------
                ]  + OSSMA
                + TRUEPRIOR

                                                                                                                                                 
                SAT

              Where:

               

              ECAREVA =   Actual
                ECA revenue for Kansas Retail sales during the ECA year.

               

              FA             = 
Actual
                total company
                cost of nuclear and fossil fuel consumed for the generation of electricity
                for the ECA year recorded in Account 501, Account 518 and Account
                547,
                excluding any internal KCPL labor cost and all costs associated with
                OSSMA.

               

              PA    = 
 Actual
                total
                company cost of purchased power incurred during the ECA year recorded
                in
                Account 555, and KCPL’s actual charges or credits incurred due to
                participation in markets associated with Regional Transmission
                Organizations (RTOs) less all costs associated with OSSMA.

               

              EA    =  Actual
                total
                company emission allowance costs incurred during the ECA year recorded
                in
                Account 509 less all costs associated with OSSMA.

               

              TA    =  Actual
                total
                company transmission costs recorded in Account 565 and RTO, FERC
                and NERC
                fees recorded in Account 560 and Account 928 for the ECA year less
                all
                costs associated with OSSMA.

               

              BPRA  = 
Actual
                Revenue from asset-based
                Bulk Power Sales customers not included in OSSMA.

               

              NABPCA = 
Actual
                total company cost for
                non-asset-based sales to Bulk Power customers during the ECA year,
                as
                reflected in PA,
                and TA.

               

              OSSMA = 
Actual
                total company asset-based
                Off-System Sales Margin from Bulk Power Sales for the ECA year multiplied
                by the actual Unused Energy (UE1) Allocator for Kansas.

               

              SAK        =      Actual
                kWhs delivered to KCPL’s Kansas Retail customers during the ECA
                year.

               

              SAT  = 
Actual
                kWhs delivered to all
                KCPL Retail and Requirements Sales for Resale customers during the
                ECA
                year.

               

              TRUEPRIOR
                =Remaining true-up
                amounts from
                previous ECA years (positive or negative).

               

               

            	 
	
              Issued:

            	 	 	
               

            	
              FILED

            	
               

            	 
	 	
              Month                    Day                  Year

            	 	 	 	 	 	 
	
              Effective:

            	
              January
                1, 2008

            	 	
                    THE
                STATE CORPORATION COMMISSION OF KANSAS

            	 
	 	
              Month                   Day                 Year

            	 	 	 	 	 	 
	
              By:

            	
              Chris
                Giles

            	
              Vice
                President

            	 	
              By:  

            	
              Secretary

            	 

    

     

    
 

    
      

    

    
      	 	
              THE
                STATE CORPORATION COMMISSION OF KANSAS

            	 
	 	 	 	 	
              SCHEDULE

            	
              2

            
	 	
              KANSAS
                CITY POWER & LIGHT COMPANY

            	 
	 	
                                         (Name
                of Issuing Utility)

            	
              Replacing
                Schedule

            	
               

            	
              Sheet

            	 
	 	
              Rate
                Areas No. 2 & 4

            	 	 	 
	 	
              (Territory
                to which schedule is applicable)

            	 	
              which
                was filed

            	
               

            
	
              No
                supplement or separate understanding

              shall
                modify the tariff as shown hereon.

               

            	
               

              Sheet

               

            	
               

              3

               

            	
               

              of

               

            	
               

              4

               

            	
               

              Sheets

               

            	 
	
              ENERGY
                COST ADJUSTMENT

              Schedule
                ECA

               

              NOTES
                TO THE TARIFF:

               

              1.      By
                December 20th
                prior to
                each ECA year, KCPL will submit a report containing the projected
                monthly
                ECA factors on a $/kWh basis for each month of the coming ECA
                year.  Such report will set the monthly ECA factors for January,
                February and March of the ECA year.  KCPL will publish such
                projected monthly ECA factors, and any updates to such monthly ECA
                factors
                to consumers.

               

              2.      Prior
                to the
                20th
                day
                of March, June, and September of each ECA year, KCPL will submit
                a report
                containing updated projected ECA factors for the remaining months
                of the
                effective ECA year.   Such updated projected ECA factors
                will set the monthly ECA factors for the next calendar quarter of
                the ECA
                year.  Such report shall also compare the original ECA revenue
                projections and the then-current ECA year-end projections on a total
                revenue basis.  If the original projection and the then-current
                projection become significantly out of balance at any time during
                the ECA
                year, the remaining monthly ECA factors may be adjusted to address
                the
                anticipated difference.

               

              3.      Prior
                to the 1st
                day of March
                each year beginning March 1, 2009, KCPL will file an application
                that
                provides the true-up reconciliation for the preceding ECA year, otherwise
                known as the Actual Cost Adjustment (“ACA”).  Such
                reconciliation amount, if any, for a given ECA year will be applied
                as an
                adjustment to the monthly ECA factors for the 12-month period beginning
                April following the reconciled ECA year.  The Commission may
                make such ACA subject to correction in whole or in part, pending
                final
                determination on the application.  All revenues collected
                pursuant to the ECA tariff shall be deemed to be revenues subject
                to
                adjustment until the ACA review is complete, the Commission has issued
                a
                final order in the ACA matter, and all terms and conditions of such
                order
                are satisfied.  The Commission shall make a final determination
                on the adjustment, including the reasonableness and prudence of the
                actual
                ECA costs incurred during the ECA year, within two hundred forty
                (240)
                days of the filing of the application.  Prudent operation of
                KCPL’s system will be consistent with industry standards regarding
                economic dispatch, reliability, maintenance and fuel procurement
                as such
                is necessary to minimize the impact of this ECA tariff on customer
                rates.

               

              4.      The
                monthly ECA
                factor will be expressed in dollars per kilowatt-hour rounded to
                four
                decimal places.

               

              5.      Each
                ECA year will
                be a calendar year, with the first year beginning January 1,
                2008.

               

              6.      The
                ECA amount on
                each customer bill will be calculated such that the ECA factor for
                each
                calendar month within the billing period is applied to the estimated
                usage
                for the appropriate calendar month (i.e., prorated) based on the
                number of
                days of usage in each calendar month.

               

              7.      The
                references to
                Accounts within the ECA tariff are as defined in the FERC uniform
                system
                of accounts.

               

              8.      Retail
                Customers
                are customers that receive service under one of the KCPL Retail
                tariffs.

               

              9.      Requirements
                Sales
                for Resale Customers are wholesale customers receiving firm service
                for
                the full capacity and energy needs of the customer on a contract
                basis of
                one year or longer (Account 447).

               

              10.     
Bulk
                Power Sales
                Customers are wholesale customers receiving service under Power
                contracts.  These are Non-Requirements Sales for Resale
                customers (Account 447).

               

               

               

            	 
	
              Issued:

            	 	 	
               

            	
              FILED

            	
               

            	 
	 	
              Month                    Day                  Year

            	 	 	 	 	 	 
	
              Effective:

            	
              January
                1, 2008

            	 	
                    THE
                STATE CORPORATION COMMISSION OF KANSAS

            	 
	 	
              Month                   Day                 Year

            	 	 	 	 	 	 
	
              By:

            	
              Chris
                Giles

            	
              Vice
                President

            	 	
              By:  

            	
               

            	 
	 	
              Title

            	 	 	 	
              Secretary

            	 

    

    
      

    

    
      	 	
              THE
                STATE CORPORATION COMMISSION OF KANSAS

            	 
	 	 	 	 	
              SCHEDULE

            	
              2

            
	 	
              KANSAS
                CITY POWER & LIGHT COMPANY

            	 
	 	
                                         (Name
                of Issuing Utility)

            	
              Replacing
                Schedule

            	
                   

            	
              Sheet

            	 
	 	
              Rate
                Areas No. 2 & 4

            	 	 	 
	 	
              (Territory
                to which schedule is applicable)

            	 	
              which
                was filed

            	
                   

            
	
              No
                supplement or separate understanding

              shall
                modify the tariff as shown hereon.

               

            	
               

              Sheet

               

            	
               

              4

               

            	
               

              of

               

            	
               

              4

               

            	
               

              Sheets

               

            	 
	
              ENERGY
                COST ADJUSTMENT

              Schedule
                ECA

               

              NOTES
                TO THE TARIFF (continued):

               

              11.     
The
                Unused Energy (UE1)
                Allocator for KCPL’s Kansas jurisdiction is calculated by dividing the
                KCPL Kansas jurisdictional “Unused Energy” MWhs by the total KCPL “Unused
                Energy” MWhs.  The “Unused Energy” MWhs for each KCPL
                jurisdiction (Kansas, Missouri, and FERC) is calculated by subtracting
                the
                “Energy Used” MWhs for each jurisdiction from the “Available Energy” MWhs
                for each jurisdiction.  The “Energy Used” is based on the
                “Energy w/ Losses” Allocator (E1) which reflects the energy used by each
                jurisdiction’s customers.  The “Available Energy” is calculated
                by multiplying KCPL’s total “Available Capacity” by the total hours in the
                subject year (8760 in non-leap years) and by the jurisdictional “Demand”
                Allocator (D1) which reflects the 12-CP demand from each jurisdiction’s
                customers.  The “Available Capacity” is defined as the total MWs
                of capacity from all sources of generation and capacity purchases
                that are
                included in the cost-of-service (revenue requirement)
                calculation.

               

              12.     
This
                tariff is subject
                to KCPL’s Rules and Regulations as approved by the State Corporation
                Commission of Kansas.

               

              13.      This
                tariff is
                subject to all applicable Kansas statutes and regulations regarding
                the
                filing and investigation of complaints on unreasonable, unfair or
                unjust
                rates.

               

               

               

               

               

               

               

               

               

               

               

               

            	 
	
              Issued:

            	 	 	
               

            	
              FILED

            	
               

            	 
	 	
              Month                    Day                  Year

            	 	 	 	 	 	 
	
              Effective:

            	
              January
                1, 2008

            	 	
                    THE
                STATE CORPORATION COMMISSION OF KANSAS

            	 
	 	
              Month                   Day                 Year

            	 	 	 	 	 	 
	
              By:

            	
              Chris
                Giles

            	
              Vice
                President

            	 	
              By:  

            	
               

            	 
	 	
              Title

            	 	 	 	
              Secretary

            	 

    

    
      

    

    APPENDIX
      B

    TREATMENT
      OF PENSION COSTS

    Docket
      No. 07-KCPE-905-RTS

    

    1.           The
      intent of this pension agreement is to:

    
      	
               

            	
              ·

            	
              Ensure
                that KCPL recovers the amount of the net prepaid pension asset
                representing the recognition of a negative pension cost used in setting
                rates in prior years;

            

    

    
      	
               

            	
              ·

            	
              Ensure
                that the amount collected in rates is based on the pension cost determined
                using the methodology described below in item
                2.b.;

            

    

    
      	
               

            	
              ·

            	
              Ensure
                that, once the amount in section 4 has been collected in rates by
                KCPL,
                all pension cost collected in rates is contributed to the pension
                trust;
                and

            

    

    
      	
               

            	
              ·

            	
              Ensure
                that all amounts contributed by KCPL are recoverable in
                rates.

            

    

    2.           To
      accomplish these goals, the following items are agreed upon as part of this
      Stipulation and Agreement.

    a.           KCPL’s
      pension cost, for financial reporting purposes, will differ from the method
      used
      for ratemaking purposes described in item 2.b.  For financial
      reporting purposes, KCPL will amortize gains and losses over a five (5) year
      period.

    b.           Pension
      cost, excluding cost determined under FAS 88, used for ratemaking purposes
      will
      be calculated based on the following methodology:

    i.           Market
      Related Value for asset determination, smoothing all asset gains and losses
      that
      occur on and after January 1, 2005 over five (5) years;

     

    1

    
      

    

    ii.           No
      10% corridor; and

    iii.           Amortization
      period of ten (10) years for unrecognized gains and losses.

    3.           KCPL’s
      actuary will maintain actuarial reports under each method on an annual
      basis.  Any difference between the two methods is merely a timing
      difference that will eventually be recovered, or refunded, through rates under
      the method used in setting rates over the life of the pension
      plan.  KCPL will establish a regulatory asset or liability for the
      difference in pension cost calculated under the two methods.  No rate
      base recognition will be provided for the regulatory asset or liability
      determined pursuant to this paragraph.

    4.           Any
      pension cost amount calculated pursuant to item 2.b. above, which exceeds the
      pension contribution will reduce the prior net prepaid pension asset recognized
      in rate base currently estimated to be $12.6 million ($5.7 million Kansas
      jurisdictional), after allocation to joint owners, at December 31,
      2007.  When the prior net prepaid pension asset is reduced to zero,
      any pension cost (as calculated in item 2.b. above) that exceeds the amounts
      contributed, must be funded.  Any pension cost that is not funded
      because it exceeds the amount of funding that is tax deductible will be tracked
      as a regulatory liability to ensure it is funded in the future when it becomes
      tax deductible.

    5.           In
      the case pension cost becomes negative, KCPL is ordered to establish a
      regulatory liability to offset the negative amount.  In future years,
      when pension cost becomes positive, rates will remain zero ($0) until the
      prepaid pension asset that was created by the negative amount is reduced to
      zero
      ($0).  The regulatory liability will be reduced at the same rate as
      the prepaid pension asset is reduced until the regulatory liability becomes
      zero.  This regulatory liability is not provided rate base
      recognition.

     

     2
      
        

      

    

     

    6.           KCPL
      will be allowed to establish a regulatory asset with rate base recognition
      for
      contributions made to the pension trust in excess of pension cost calculated
      pursuant to item 2.b.

    7.           A
      regulatory asset or liability will be established on KCPL’s books to track the
      difference between the level of pension cost calculated pursuant to item 2.b.
      and the level of pension cost built into rates.  The level of pension
      cost built into rates effective January 1, 2008 is established as $40,101,040
      ($18,017,678 Kansas jurisdictional), before amounts capitalized and applicable
      to joint owners.  If the pension cost, before amounts capitalized and
      applicable to joint owners, during the rate period is more than the cost built
      into rates for the period, KCPL will establish a regulatory asset.  If
      the pension cost during the period is less than the cost built into rates,
      KCPL
      will establish a regulatory liability.  If the pension cost, before
      amounts capitalized and applicable to joint owners, becomes negative, a
      regulatory liability equal to the difference between the level of pension cost
      built into rates for that period and zero ($0) will be established.

    The
      regulatory asset or liability, currently estimated to be a $25.0 million
      ($11.2 million Kansas jurisdictional) regulatory asset at December 31, 2007
      after allocation to joint owners, will have rate base
      recognition.  The regulatory asset or liability will be amortized over
      five (5) years, with amortization for each vintage year commencing with the
      effective date of rates for which ratemaking recovery of that vintage is
      included.  Amortization included in rates at January 1, 2008, after
      amounts capitalized, is $4,866,816 ($2,186,694 Kansas
      jurisdictional).

    8.           The
      Signatory Parties agree that KCPL should follow the accounting treatment
      prescribed by the Federal Energy Regulatory Commission (FERC) in General
      Instruction No. 23 

    3

    
      
        

      

    

    regarding
      pension-related Other Comprehensive Income (OCI) and transfer existing and
      future pension OCI amounts to a regulated asset.

    9.           FAS
      88 does not allow for delayed recognition of certain unrecognized amounts in
      net
      periodic pension cost.  FAS 88 requires immediate recognition of
      certain costs arising from settlements and curtailments of defined benefit
      plans.  KCPL shall establish a regulatory asset or liability, with
      rate base recognition, for the amount of pension
      costs, before amounts capitalized determined
      pursuant to FAS 88 and the level of FAS 88 pension cost built into rates
      (currently $0), effective January 1, 2007.

    This
      regulatory asset, currently estimated to be $22.6 million at December 31, 2007
      ($10.2 million Kansas jurisdictional), after allocation to joint owners, will
      be
      amortized over five (5) years beginning January 1, 2008.  Amortization
      included in rates at January 1, 2008, after amounts capitalized, is $3,442,194
      ($1,546,602 Kansas jurisdictional).  Beginning in 2008, KCPL will be
      required to make contributions to the pension trusts in an annual amount equal
      to the FAS 88 amortization built into rates for that year.

    

 

    4

    
      

    

     

    APPENDIX
      C

    Kansas
      City Power & Light Company

    Depreciation
      & Amortization Rates

    Kansas
      Jurisdictional

    
      	
              Account

            	
               

              Acct.

              No.

            	
              Avg.

              Service

              Life

            	
               

              Net

              Salvage

            	
               

              Deprec.

              Rate

            
	
                  Total
                Steam
                Production (Note)

            	 	 	 	 
	
              Structures
                & Improvements

            	
              311

            	
              32.0

            	
              -10.0%

            	
              3.44%

            
	
              Structures
                & Improv – Haw 5 Rebuild

            	
              311

            	 	 	
              0.85%

            
	
              Boiler
                Plant Equipment (excl trains)

            	
              312

            	
              25.5

            	
              -5.0%

            	
              4.12%

            
	
              Boiler
                Plant Equipment - Trains

            	
              312

            	
              15.0

            	
              10.0%

            	
              6.00%

            
	
              Boiler
                Plant Equip-Scrubber-La Cygne

            	
              312

            	
              10.0

            	
              0.0%

            	
              10.00%

            
	
              Boiler
                Plant Equip – Haw 5 Rebuild

            	
              312

            	 	 	
              1.02%

            
	
              Turbogenerator
                Units

            	
              314

            	
              42.4

            	
              0.0%

            	
              2.36%

            
	
              Accessory
                Electric Equipment

            	
              315

            	
              33.7

            	
              5.0%

            	
              2.82%

            
	
              Accessory
                Electric Equip – Haw 5 Rebuild

            	
              315

            	 	 	
              0.70%

            
	
              Acc
                Electric Equip – Computers (like 391)

            	
              315

            	
              30.0

            	
              8.0%

            	
              3.07%

            
	
              Miscellaneous
                Power Plant Equipment

            	
              316

            	
              22.8

            	
              5.0%

            	
              4.16%

            
	
              Misc
                Power Plant Equip – Haw 5 Rebuild

            	
              316

            	 	 	
              1.03%

            
	 	 	 	 	 
	
                  Total
                Nuclear Production (Note)

            	 	 	 	 
	
              Structures
                & Improvements

            	
              321

            	 	 	
              1.55%

            
	
              Reactor
                Plant Equipment

            	
              322

            	 	 	
              1.73%

            
	
              Turbogenerator
                Unites

            	
              323

            	 	 	
              1.96%

            
	
              Accessory
                Electric Equipment

            	
              324

            	 	 	
              1.73%

            
	
              Miscellaneous
                Power Plant Equipment

            	
              325

            	 	 	
              2.36%

            
	
              Nuclear
                Plant Write-Off

            	
              328

            	 	 	
              1.73%

            
	 	 	 	 	 
	
                  Total
                Combustion Turbines

            	 	 	 	 
	
              Structures
                & Improvements

            	
              341

            	
              25.0

            	
              0.0%

            	
              4.00%

            
	
              Fuel
                Holders, Producers, & Acc. Equip.

            	
              342

            	
              25.0

            	
              0.0%

            	
              4.00%

            
	
              Generators

            	
              344

            	
              25.0

            	
              0.0%

            	
              4.00%

            
	
              Accessory
                Electric Equipment

            	
              345

            	
              25.0

            	
              0.0%

            	
              4.00%

            
	 	 	 	 	 
	
                  Total
                Wind
                Generation

            	 	 	 	 
	
              Structures
                & Improvements

            	
              341

            	
              20.0

            	 	
              5.00%

            
	
              Generators

            	
              344

            	
              20.0

            	 	
              5.00%

            
	
              Accessory
                Electric Equipment

            	
              345

            	
              20.0

            	 	
              5.00%

            
	 	 	 	 	 
	
                  Total
                Transmission Plant

            	 	 	 	 
	
              Structures
                & Improvements

            	
              352

            	
              45.0

            	
              -5.0%

            	
              2.33%

            
	
              Station
                Equipment

            	
              353

            	
              29.3

            	
              5.0%

            	
              3.24%

            
	
              Station
                Equip-Communication Equip (like 397)

            	
              353

            	
              26.0

            	
              5.0%

            	
              3.65%

            
	
              Towers
                & Fixtures

               

               

               

               

              Note:  Nuclear
                Production rates are
                based on a lifespan under a 60-year license using remaining life
                rates.            

                        Rates
                  for Steam Production Plant related to Hawthorn Unit 5 Rebuild plant
                  reflect Missouri jurisdictional rates after consideration of insurance
                  and
                  subrogation recoveries recorded in Account 108, Accumulated Provision
                  for
                  Depreciation.  Future depreciation studies will use remaining
                  life rates.

                 

                       

              

            	
              354

            	
              40.0

            	
              -10.0%

            	
              2.75%

               

               

               

               

               

               

               

            
	
                                                              APPENDIX
                C

               

               

              Poles
                & Fixtures

            	
               

               

               

              355

            	
               

               

               

              27.0

            	
               

               

               

              -5.0%

            	
               

               

               

              3.89%

            
	
              Overhead
                Conductors & Devices

            	
              356

            	
              27.0

            	
              15.0%

            	
              3.15%

            
	
              Underground
                conduit

            	
              357

            	
              50.0

            	
              -5.0%

            	
              2.10%

            
	
              Underground
                Conductors & Devices

            	
              358

            	
              50.0

            	
              10.0%

            	
              1.80%

            
	
               

                  Total
                Distribution Plant

            	 	 	 	 
	
              Structures
                & Improvements

            	
              361

            	
              45.0

            	
              -5.0%

            	
              2.33%

            
	
              Station
                Equipment

            	
              362

            	
              37.0

            	
              7.0%

            	
              2.51%

            
	
              Station
                Equip-Communication Equip (like 397)

            	
              362

            	
              26.0

            	
              5.0%

            	
              3.65%

            
	
              Poles,
                Towers, & Fixtures

            	
              364

            	
              30.0

            	
              -6.0%

            	
              3.53%

            
	
              Overhead
                Conductors & Devices

            	
              365

            	
              27.0

            	
              25.0%

            	
              2.78%

            
	
              Underground
                Conduit

            	
              366

            	
              50.0

            	
              -5.0%

            	
              2.10%

            
	
              Underground
                Conductors & Dev

            	
              367

            	
              25.0

            	
              20.0%

            	
              3.20%

            
	
              Line
                Transformers

            	
              368

            	
              25.0

            	
              10.0%

            	
              3.60%

            
	
              Services

            	
              369

            	
              33.0

            	
              5.0%

            	
              2.88%

            
	
              Meters

            	
              370

            	
              28.0

            	
              5.0%

            	
              3.39%

            
	
              Install
                on Customers’ Premises

            	
              371

            	
              8.5

            	
              2.0%

            	
              11.53%

            
	
              Street
                Lighting & Signal Systems

            	
              373

            	
              29.0

            	
              5.0%

            	
              3.28%

            
	 	 	 	 	 
	
                  Total
                General Plant

            	 	 	 	 
	
              Structures
                & Improvements

            	
              390

            	
              50.0

            	
              5.0%

            	
              1.90%

            
	
              Office
                Furniture & Equipment

            	
              391

            	
              30.0

            	
              8.0%

            	
              3.07%

            
	
              Transportation
                Equipment

            	
              392

            	
              11.0

            	
              15.0%

            	
              7.73%

            
	
              Stores
                Equipment

            	
              393

            	
              30.0

            	
              5.0%

            	
              3.17%

            
	
              Tools,
                Shop & Garage Equipment

            	
              394

            	
              27.0

            	
              5.0%

            	
              3.52%

            
	
              Laboratory
                Equipment

            	
              395

            	
              33.0

            	
              5.0%

            	
              2.88%

            
	
              Power
                Operated Equipment

            	
              396

            	
              15.0

            	
              20.0%

            	
              5.33%

            
	
              Communication
                Equipment

            	
              397

            	
              26.0

            	
              5.0%

            	
              3.65%

            
	
              Miscellaneous
                Equipment

            	
              398

            	
              17.0

            	
              5.0%

            	
              5.59%

            

    

    

    Amortization
      of Limited Term & Other Electric Plant

    
      	
              Account

            	
               

              Acct.

              No.

            	
              Avg.

              Service

              Life

            	
               

              Net

              Salvage

            	
               

              Deprec.

              Rate

            
	 	 	 	 	 
	
              Intangible
                – Five Year Software

            	
              303

            	
              5.0

            	
              0.0%

            	
              20.0%

            
	
              Intangible
                – Ten Year Software

            	
              303

            	
              10.0

            	
              0.0%

            	
              10.0%

            
	
              Intangible
                – Communication Equip (like 397)

            	
              303

            	
              26.0

            	
              5.0%

            	
              3.65%

            
	
              Intangible
                – Accessory Equip (like 345)

            	
              303

            	
              25.0

            	
              0.0%

            	
              4.00%

            
	
              Steam
                Prod–Structures & Impr-Leasehold Impr

            	
              311

            	
              Lease

            	 	 
	
              Combustion
                Turbine Plant – Land Rights

            	
              340

            	 	 	
              0.00%

            
	
              Transmission
                Plant – Land Rights

            	
              350

            	 	 	
              0.00%

            
	
              Distribution
                Plant – Land Rights

            	
              360

            	 	 	
              0.00%

            
	
              General
                –Structures & Impr-Leasehold Impr

            	
              390

            	
              Lease

            	 	 

    

    

     

    
      
              

           Note:   Nuclear
            Production rates are based on a lifespan under a 60-year license using
            remaining
            life rates.      
 Rates
          for
          Steam Production Plant related to Hawthorn Unit 5 Rebuild plant reflect
          Missouri
          jurisdictional rates after consideration of insurance and subrogation recoveries
          recorded  in Account
          108, Accumulated Provision for Depreciation.  Future depreciation
          studies will use remaining life
          rates.           

        
        

      

      
        
        

        
          

        

      

      
        
        

      

    

    
 

    APPENDIX
      E

    
      	 	 	 	 	 	 	 	 	 	 	 	 	 	 	 	 	
              For
                Illustrative Purposes Only

            	 	 
	 	 	 	 	 	 	 	 	 	 	 	 	 	 	
              Percentage

            	 	 	 	 	 	
              Percentage

            
	 	 	
              Staff
                Existing

            	 	
              ECA(1)

            	 	
              Staff
                Existing

            	 	
              Pre-Tax

            	 	
              Increase
                To

            	 	
              Total
                To Be

            	 	
              Change

            	 	
              ECA(1)

            	 	
              Total

            	 	
              Change

            
	 	 	
              Revenue
                w/

            	 	
              w/25th
                Percentile

            	 	
              Revenue
                w/o

            	 	
              Payment

            	 	
              Revenue

            	 	
              Recovered
                In

            	 	
              In
                Base Rate

            	 	
              w/50th
                Percentile

            	 	
              Revenue

            	 	
              in
                Revenue

            
	 	 	
              ECA
                Costs

            	 	
              OSSM

            	 	
              ECA
                Costs

            	 	
              On
                Plant

            	 	
              Requirement

            	 	
              Base
                Rates

            	 	
              Revenue

            	 	
              OSSM

            	 	
              Including
                ECA(1)

            	 	
              w/ECA(1)

            
	
              Customer
                Class

            	 	 	 	 	 	 	 	 	 	 	 	 	 	 	 	 	 	 	 	 
	 	 	 	 	 	 	 	 	 	 	 	 	 	 	 	 	 	 	 	 	 
	
              Residential

            	 	
               $   205,377,786

            	 	
               $         20,168,329

            	 	
               $   185,209,457

            	 	
               $   5,225,678

            	 	
               $   14,099,441

            	 	
               $
                204,534,576

            	 	
              -0.41%

            	 	
               $            15,196,971

            	 	
               $      219,731,547

            	 	
              6.99%

            
	 	 	 	 	 	 	 	 	 	 	 	 	 	 	 	 	 	 	 	 	 
	
              Small
                General Service

            	 	
                       31,451,433

            	 	
                              2,581,957

            	 	
                     28,869,476

            	 	
                       800,257

            	 	
                                      -

            	 	
                    29,669,733

            	 	
              -5.66%

            	 	
                               1,971,261

            	 	
                       31,640,994

            	 	
              0.60%

            
	 	 	 	 	 	 	 	 	 	 	 	 	 	 	 	 	 	 	 	 	 
	
              Medium
                General Service

            	 	
                        51,687,140

            	 	
                             5,328,656

            	 	
                     46,358,484

            	 	
                      1,315,139

            	 	
                                      -

            	 	
                    47,673,623

            	 	
              -7.77%

            	 	
                            4,067,566

            	 	
                          51,741,189

            	 	
              0.10%

            
	 	 	 	 	 	 	 	 	 	 	 	 	 	 	 	 	 	 	 	 	 
	
              Large
                General Service

            	 	
                     103,178,508

            	 	
                           13,585,630

            	 	
                     89,592,878

            	 	
                    2,625,297

            	 	
                                      -

            	 	
                      92,218,175

            	 	
              -10.62%

            	 	
                          10,435,239

            	 	
                      102,653,414

            	 	
              -0.51%

            
	 	 	 	 	 	 	 	 	 	 	 	 	 	 	 	 	 	 	 	 	 
	
              Large
                Power Service

            	 	
                      33,470,190

            	 	
                              5,252,595

            	 	
                       28,217,595

            	 	
                        851,623

            	 	
                     2,091,000

            	 	
                      31,160,218

            	 	
              -6.90%

            	 	
                             4,052,016

            	 	
                        35,212,234

            	 	
              5.20%

            
	 	 	 	 	 	 	 	 	 	 	 	 	 	 	 	 	 	 	 	 	 
	
              Off-Peak
                Lighting

            	 	
                        1,490,389

            	 	
                                 258,731

            	 	
                         1,231,658

            	 	
                         37,922

            	 	
                                      -

            	 	
                       1,269,580

            	 	
              -14.82%

            	 	
                               204,093

            	 	
                           1,473,673

            	 	
              -1.12%

            
	 	 	 	 	 	 	 	 	 	 	 	 	 	 	 	 	 	 	 	 	 
	
              Other
                Lighting

            	 	
                         5,662,750

            	 	
                                 198,667

            	 	
                       5,464,083

            	 	
                       144,084

            	 	
                         809,559

            	 	
                        6,417,726

            	 	
              13.33%

            	 	
                                 156,427

            	 	
                           6,574,153

            	 	
              16.09%

            
	 	 	 	 	 	 	 	 	 	 	 	 	 	 	 	 	 	 	 	 	 
	
                   Total

            	 	
               $   432,318,196

            	 	
               $          47,374,565

            	 	
               $  384,943,631

            	 	
               $
                11,000,000

            	 	
               $  17,000,000

            	 	
               $  412,943,631

            	 	
              -4.48%

            	 	
               $         36,083,573

            	 	
               $   449,027,204

            	 	
              3.86%

            
	 	 	 	 	 	 	 	 	 	 	 	 	 	 	 	 	 	 	 	 	 
	 	 	 	 	 	 	 	 	 	 	 	 	 	 	 	 	 	 	 	 	 
	 	 	 	 	 	 	 	 	 	 	 	 	 	 	 	 	 	 	 	 	 
	
              (1)
                The ECA amount will be determined based upon application of the ECA
                tariff
                (Schedule ECA).

            	 	 	 	 	 	 	 	 	 	 	 	 	 	 
	
                   The
                ECA includes fuel, purchased power, emissions and transmission costs
                for
                Retail, Requirements Sales for Resale, and Bulk Power Sales customers
                as
                well as long-term asset-based bulk power sales revenue and short-term
                asset-based off-system sales margins as defined in the ECA
                tariff.

Source: [{"source": "alea-institute/alea-institute/kl3m-data-edgar-agreements/train-00131-of-00352.parquet"}, [{"source": "alea-institute/alea-institute/kl3m-data-edgar-agreements/train-00131-of-00352.parquet"}]]