Document:

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                                                                    Exhibit 10.2

                          REGISTRATION RIGHTS AGREEMENT

     This Registration Rights Agreement (this "Agreement") is entered into as of
____________, 2003 between Whiting Petroleum Corporation, a Delaware corporation
("WPC"), Alliant Energy Corporation, a Wisconsin corporation ("Alliant Energy")
and Alliant Energy Resources, Inc., a Wisconsin corporation and a wholly-owned
subsidiary of Alliant Energy ("Resources").

                                    RECITALS

     WHEREAS, Alliant Energy, Resources, WPC and Whiting Oil and Gas Corporation
have entered into a Master Separation Agreement, effective on ________, 2003
(the "Master Separation Agreement"), pursuant to which WPC has agreed to enter
into this Agreement granting Alliant Energy and Resources the registration
rights set forth below with respect to all shares of WPC's common stock, par
value $0.001 per share ("Common Stock"), that Resources will own after the
consummation of WPC's initial public offering (the "IPO") and any securities
received thereafter in respect of such shares of Common Stock.

     NOW THEREFORE, in consideration of the mutual covenants and agreements set
forth herein and for other good and valuable consideration, the receipt and
sufficiency of which is hereby acknowledged and intending to be legally bound
hereby, the parties hereby agree as follows:

                                    ARTICLE I
                                   DEFINITIONS

     Section 1.1. Definitions. As used in this Agreement, the capitalized terms
used but not otherwise defined shall have the following meanings:

     "Board of Directors" shall mean WPC's board of directors.

     "Exchange Act" shall mean the Securities Exchange Act of 1934, as amended.

     "Marketing Materials" shall mean any materials or information provided to
investors by, or with the approval of, WPC in connection with the marketing of
the offering of any Registrable Securities.

     "Person" shall mean an individual, partnership, corporation, business
trust, joint stock company, limited liability company, unincorporated
association, joint venture or other entity of whatever nature.

     "Registrable Security" shall mean (a) any outstanding shares of Common
Stock held by Resources as of the date hereof, or acquired from WPC or an
affiliate of WPC, whether as the result of the purchase of Common Stock, the
conversion of any convertible security or otherwise or (b) any outstanding
shares of Common Stock that may be issued or distributed with respect to the
shares described in clause (a) by way of a stock dividend or stock split or
other distribution, recapitalization or reclassification until (i) a
registration statement covering such Common Stock

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has been declared effective by the SEC and such shares have been disposed of
pursuant to such effective registration statement, (ii) such shares are sold
under circumstances in which all of the applicable conditions of Rule 144 under
the Securities Act (or any similar provisions then in force) are met or (iii)
such shares may be resold, without regard to volume limitations, under Rule 144
(or any similar provisions then in effect) of the Securities Act.

     "SEC" shall mean the Securities and Exchange Commission.

     "Securities Act" shall mean the Securities Act of 1933, as amended.

     "Underwriter" shall mean a securities dealer who purchases any Registrable
Securities as principal in an underwritten offering and not as part of such
dealer's market-making activities.

                                   ARTICLE II
                               REGISTRATION RIGHTS

     Section 2.1. Demand Registrations.

         (a) At any time and from time to time until the third anniversary of
this Agreement, Alliant Energy may make a written request for registration under
the Securities Act of all or part of the Registrable Securities (a "Demand
Registration"); provided that such request specifies the number of shares of
Registrable Securities proposed to be sold and the intended method of
disposition thereof.

         (b) WPC shall not be required to effect more than three Demand
Registrations pursuant to this Section 2.1.

         (c) A registration will not count as a Demand Registration until the
registration statement has become effective under the Securities Act and shall
have remained or been effective for a period of 270 days in the aggregate or
such lesser period as may be necessary to permit the sale of all Registrable
Securities registered in connection with such Demand Registration.

         (d) If Alliant Energy so elects, the offering of such Registrable
Securities pursuant to such Demand Registration shall be in the form of an
underwritten offering. Alliant Energy shall select one or more nationally
recognized firms of investment bankers to act as the book-managing,
lead-managing and co-managing Underwriter or Underwriters in connection with
such offering and any additional investment bankers and managers to be used in
connection with the offering.

         (e) If, at the time of any request to register Registrable Securities
pursuant to Section 2.1, (i) WPC is (A) pursuing an acquisition, merger,
reorganization, disposition or other similar transaction and the Board of
Directors determines in good faith that WPC's ability to pursue or consummate
such transaction would be materially adversely affected by such registration
statement requested by Alliant Energy or (B) in possession of material
non-public information concerning it or its business and affairs and the Board
of Directors determines in good faith that the prompt public disclosure of such
information in a registration statement would

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have a material adverse effect on WPC and (ii) WPC so notifies Alliant Energy
within five days after Alliant Energy makes such a request, then WPC may at its
option postpone the filing of a registration statement in response to such
request for a period not in excess of 45 days from the date of such request;
provided that such right to postpone may be exercised by WPC not more than once
within any twelve-month period. If WPC shall so postpone the filing of a
registration statement, Alliant Energy shall have the right to withdraw the
request for registration by giving written notice to WPC within 30 calendar days
after receipt of the notice of postponement, and WPC shall not be deemed to have
effected a Demand Registration pursuant to this Section 2.1, but WPC shall be
deemed to have exercised its postponement right. WPC shall not include in any
Demand Registration any securities which are not Registrable Securities without
the prior written consent of Alliant Energy.

     Section 2.2. Piggyback Registration. If, at any time prior to the third
anniversary of this Agreement, WPC proposes to file a registration statement
under the Securities Act with respect to an offering by WPC for its own account
and/or for the account of its securityholders of any shares of Common Stock
(other than (i) a Demand Registration, (ii) a registration statement on Form S-4
or S-8 (or any substitute form that may be adopted by the SEC) or (iii) a
registration statement filed in connection with an exchange offer or an offering
of securities solely to WPC's existing securityholders), then WPC shall give
written notice of such proposed filing to Alliant Energy as soon as practicable
(but in no event less than 30 days before the anticipated filing date) and shall
offer Alliant Energy the opportunity to register such number of shares of
Registrable Securities as Alliant Energy may request (which request, specifying
the Registrable Securities intended to be registered, shall be delivered in
writing to WPC at least ten days prior to the anticipated filing date) (a
"Piggyback Registration"). There shall be no limit to the number of times
Alliant Energy may request to include Registrable Securities in a Piggyback
Registration. WPC shall use its best efforts to cause the managing Underwriter
or Underwriters of a proposed underwritten offering to permit the Registrable
Securities requested to be included in a Piggyback Registration to be included
on the same terms and conditions and to permit the sale or other disposition of
such Registrable Securities in accordance with the intended method of
distribution thereof. Alliant Energy shall have the right to withdraw its
request for inclusion of Registrable Securities in any registration statement
pursuant to this Section 2.2 by giving written notice to WPC of its request to
withdraw. WPC may withdraw a Piggyback Registration at any time prior to 48
hours in advance of the time such registration statement becomes effective. The
holder(s) (or, in the case of WPC, the issuer) of a majority of the shares of
Common Stock included in any underwritten offering made pursuant to this Section
2.2 shall select one or more nationally recognized firms of investment bankers
to act as the book-managing, lead-managing and co-managing Underwriter or
Underwriters in connection with such offering and any additional investment
bankers and managers to be used in connection with the offering. If the managing
Underwriter or Underwriters of an offering described in this Section 2.2
determine that the success of such offering would be materially and adversely
affected by inclusion of all of the Registrable Securities requested to be
included, then the number of shares to be included in the offering shall be
reduced by the amount indicated by the Underwriters, and WPC shall include in
such registration the then remaining shares to be included in the offering,
allocated as follows: (i) first, the shares, if any, proposed to be registered
by WPC for its own account, (ii) second, an amount of Registrable Securities
requested to be included in such registration pursuant to this Section 2.2 by
Alliant Energy and

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(iii) third, the shares, if any, proposed to be registered for the account of
any other security holder exercising contractual demand registration rights.

                                  ARTICLE III
                             REGISTRATION PROCEDURES

     Section 3.1. Filings; Information. Whenever Alliant Energy has requested
that any Registrable Securities be registered pursuant to this Agreement, WPC
will use its best efforts to effect the registration of such Registrable
Securities in accordance with the intended method of disposition thereof as
quickly as practicable, and in connection with any such request:

         (a) WPC will as expeditiously as practicable, but in any event within
45 days of such request, prepare and file with the SEC a registration statement
on any form for which WPC then qualifies or which counsel for WPC shall deem
appropriate and which form shall be available for the sale of the Registrable
Securities to be registered thereunder in accordance with the intended method of
distribution thereof (it being understood that WPC shall use Form S-3 (or any
substitute form that may be adopted by the SEC) if such form is then available
to WPC and that Alliant Energy may, in the case of a Demand Registration,
request that WPC file a "shelf" registration statement pursuant to Rule 415
under the Securities Act), and use its best efforts to cause such filed
registration statement to become effective as soon as practicable and thereafter
to remain effective for a period of not less than 270 days unless all
Registrable Securities are sold in a lesser period.

         (b) WPC will, prior to filing a registration statement or prospectus or
any amendment or supplement thereto, furnish to Alliant Energy, its counsel and
each Underwriter, if any, of the Registrable Securities covered by such
registration statement copies of such registration statement as proposed to be
filed, together with exhibits thereto, which documents will be subject to review
by the foregoing within ten business days after delivery, and thereafter furnish
to Alliant Energy, its counsel and each Underwriter, if any, such number of
copies of such registration statement, each amendment and supplement thereto (in
each case including all exhibits thereto and documents incorporated by reference
therein), the prospectus included in such registration statement (including each
preliminary prospectus) and such other documents as Alliant Energy, its counsel
or any Underwriter may reasonably request in order to facilitate the disposition
of the Registrable Securities owned by Resources.

         (c) After the filing of the registration statement, WPC will
immediately notify Alliant Energy of any stop order issued or threatened by the
SEC and will use its best efforts to prevent the entry of such stop order or to
remove it if entered.

         (d) WPC will use its best efforts to (i) register or qualify the
Registrable Securities under such other securities or "blue sky" laws of such
jurisdictions in the United States and such other jurisdictions as Alliant
Energy reasonably (in light of Alliant Energy's intended plan of distribution)
requests and (ii) cause such Registrable Securities to be registered with or
approved by such other governmental agencies or authorities in the United States
as may be necessary by virtue of the business and operations of WPC and do any
and all other acts and things that may be reasonably necessary or advisable to
enable Resources to consummate the disposition of the Registrable Securities
owned by it; provided that WPC will not be required to

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(A) qualify generally to do business in any jurisdiction where it would not
otherwise be required to qualify but for this Section 3.1(d), (B) subject itself
to taxation in any such jurisdiction or (C) consent to general service of
process in any such jurisdiction.

         (e) WPC will immediately notify Alliant Energy, at any time when a
prospectus relating thereto is required to be delivered under the Securities
Act, of the occurrence of an event requiring the preparation of a supplement or
amendment to such prospectus so that, as thereafter delivered to the purchasers
of such Registrable Securities, such prospectus will not contain an untrue
statement of a material fact or omit to state any material fact necessary to
make the statements therein, in the light of the circumstances under which they
were made, not misleading, and will promptly make available to Alliant Energy
and each Underwriter, if any, any such supplement or amendment.

         (f) WPC will enter into customary agreements (including, if applicable,
an underwriting agreement in customary form) and take such other actions as are
reasonably required in order to expedite or facilitate the disposition of such
Registrable Securities in accordance with the intended plan of distribution of
Alliant Energy. Alliant Energy may, at its option, require that any or all of
the representations, warranties and covenants of WPC or to or for the benefit of
such Underwriters also be made to and for the benefit of Alliant Energy and
Resources.

         (g) WPC will deliver promptly to Alliant Energy and each Underwriter,
if any, copies of all correspondence between the SEC and WPC, its counsel or
auditors and all memoranda relating to discussions with the SEC or its staff
with respect to the registration statement and make available for inspection by
Alliant Energy, any Underwriter participating in any disposition pursuant to
such registration statement and any attorney, accountant or other professional
retained by Alliant Energy or such Underwriter (collectively, the "Inspectors"),
all financial and other records, pertinent corporate documents and properties of
WPC as shall be reasonably necessary to enable them to perform a reasonable and
customary due diligence investigation, and cause WPC's officers, directors and
employees to supply all information reasonably requested by any Inspector in
connection with such registration statement.

         (h) WPC will furnish to Alliant Energy and to each Underwriter, if any,
a signed counterpart, addressed to Alliant Energy or such Underwriter, of (i) an
opinion or opinions of counsel to WPC and (ii) a comfort letter or comfort
letters from WPC's independent public accountants, each in customary form and
covering such matters of the type customarily covered by opinions or comfort
letters, as the case may be, as Alliant Energy or the managing Underwriter, if
any, therefor reasonably requests.

         (i) WPC will use its best efforts to comply with all applicable rules
and regulations of the SEC, and make available to its security holders, as soon
as reasonably practicable, an earnings statement covering a period of 12 months,
beginning within three months after the effective date of the registration
statement, which earning statement shall satisfy the provisions of Section 11(a)
of the Securities Act and Rule 158 thereunder.

         (j) In connection with an underwritten offering, WPC will, and will
cause its management to participate, at WPC's expense, to the extent reasonably
requested by the

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managing Underwriter for the offering or Alliant Energy, in efforts to sell the
Registrable Securities under the offering (including, without limitation,
participating in "road show" meetings with prospective investors) that would be
customary for primary offerings of equity securities by WPC.

         (k) WPC will appoint a transfer agent and registrar for all of the
Registrable Securities covered by such registration statement not later than the
effective date of such registration statement.

         (l) WPC will furnish unlegended certificates representing ownership of
the Registrable Securities being sold in such denominations as shall be
requested by Alliant Energy or the managing Underwriter.

         (m) WPC will use its best efforts to have the Registrable Securities
sold in the offering listed on any domestic and foreign securities exchanges on
which the Common Stock is then listed.

     WPC may require Alliant Energy to promptly furnish in writing to WPC such
information regarding the distribution of the Registrable Securities as WPC may
from time to time reasonably request and such other information as may be
legally required in connection with such registration.

     Alliant Energy agrees that, upon receipt of any notice from WPC of the
occurrence of any event of the kind described in Section 3.1(e), Alliant Energy
will forthwith discontinue disposition of Registrable Securities pursuant to the
registration statement covering such Registrable Securities until Alliant
Energy's receipt of the copies of the supplemented or amended prospectus
contemplated by Section 3.1(e). In the event WPC shall give such notice, WPC
shall extend the period during which such registration statement shall be
maintained effective (including the period referred to in Section 3.1(a)) by the
number of days during the period from and including the date of the giving of
notice pursuant to Section 3.1(e) to the date when WPC shall make available to
Alliant Energy a prospectus supplemented or amended to conform with the
requirements of Section 3.1(e).

     Section 3.2. Registration Expenses. All expenses incurred in complying with
Sections 2.1 or 2.2, including, without limitation, all registration and filing
fees (including all expenses incident to any filing on behalf of the
Underwriters or otherwise with the National Association of Securities Dealers,
Inc. or listing on any domestic or foreign securities exchange), fees and
expenses incurred in connection with listing of the Registrable Securities on
any domestic or foreign securities exchanges, fees and expenses of accountants
(including the expenses and costs associated with any comfort letters), fees and
expenses of independent petroleum engineers, fees and expenses of WPC's counsel,
fees and expenses of complying with securities and "blue sky" laws (including
those of counsel retained to effect such compliance) and printing expenses shall
be paid by WPC, except that (i) Alliant Energy shall pay all underwriting
discounts and commissions attributable to the sale of the Registrable Securities
and (ii) Alliant Energy shall pay the fees and expenses of its separate advisors
and legal counsel. In connection with any registration statement filed pursuant
to Section 2.1 or 2.2, WPC will pay WPC's internal

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expenses (including, without limitation, all salaries and expenses of its
officers and employees performing legal or accounting duties) incurred in
connection with such registration.

                                   ARTICLE IV
                        INDEMNIFICATION AND CONTRIBUTION

     Section 4.1. Indemnification of WPC and its Affiliates.

         (a) Alliant Energy and Resources, jointly and severally, shall
indemnify and hold WPC, its officers and directors and each Person, if any, who
controls WPC within the meaning of either Section 11 of the Securities Act or
Section 20 of the Exchange Act (the "WPC Indemnified Parties") harmless from:

             (i) Any and all losses, liabilities, claims and damages the
         substance of which are based solely on information provided in writing
         by Alliant Energy about Alliant Energy or Resources expressly for use
         in any registration statement or prospectus relating to the
         Registrable Securities, any amendment or supplement thereto, any
         preliminary prospectus, or any Marketing Materials; and

             (ii) Any reasonable costs or expenses, including reasonable
         attorneys' fees and expenses (subject to certain limitations when
         Alliant Energy is defending the claim in accordance with Section
         4.1(c)), of the WPC Indemnified Parties incident to a loss, liability,
         claim or damage for which the WPC Indemnified Parties are entitled to
         be indemnified pursuant to Section 4.1(a)(i) above.

         (b) The indemnity obligation under this Section 4.1 shall apply without
regard to whether the loss, liability, claim, damage, cost or expense for which
indemnity is claimed hereunder was caused by the negligence of any of the WPC
Indemnified Parties (whether such negligence be sole, joint or concurrent,
active or passive), or whether such loss, liability, claim, damage, cost or
expense is based on strict liability, absolute liability or arising as an
obligation or contribution.

         (c) After receipt by a WPC Indemnified Party of notice, or a WPC
Indemnified Party's actual discovery, of any action, proceeding, claim, demand,
or potential claim that could give rise to a right to indemnification pursuant
to any provision of this Agreement (any of which is individually referred to as
a "WPC Circumstance"), such WPC Indemnified Party shall give Alliant Energy
written notice describing the WPC Circumstance in reasonable detail; provided,
however, that no delay by such WPC Indemnified Party in notifying Alliant Energy
shall relieve Alliant Energy and Resources from any liability or obligation
hereunder unless (and then solely to the extent) Alliant Energy's or Resources'
position is actually adversely prejudiced. In the event Alliant Energy notifies
such WPC Indemnified Party within fifteen days after such notice that Alliant
Energy is assuming the defense thereof, (i) Alliant Energy will defend the WPC
Indemnified Parties against the WPC Circumstances with counsel of its choice,
provided such counsel is reasonably satisfactory to WPC, (ii) the WPC
Indemnified Parties may retain separate co-counsel at its or their sole cost and
expense (except that Alliant Energy will be responsible for the fees and
expenses for the separate co-counsel to the extent WPC reasonably concludes that
the counsel Alliant Energy has selected has

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a conflict of interest), (iii) the WPC Indemnified Parties will not consent to
the entry of any judgment or enter into any settlement with respect to the WPC
Circumstances without the written consent of Alliant Energy and (iv) Alliant
Energy will not consent to the entry of any judgment with respect to the WPC
Circumstances, or enter into any settlement which does not include a provision
whereby the plaintiff or claimant in the matter releases the WPC Indemnified
Parties from all liability with respect thereto, without the written consent of
WPC. In the event Alliant Energy does not notify a WPC Indemnified Party within
fifteen (15) days after such WPC Indemnified Party has given notice of the WPC
Circumstance that Alliant Energy is assuming the defense thereof, the WPC
Indemnified Parties may defend against, or enter into any settlement with
respect to, the WPC Circumstance in any manner the WPC Indemnified Parties
reasonably may deem appropriate, at Alliant Energy's cost.

         (d) Indemnification under this Section 4.1 shall be in addition to any
remedies the WPC Indemnified Parties may have at law or equity; provided,
however, that in no event shall Alliant Energy and Resources (considered for
this purpose as one entity) be obligated to the WPC Indemnified Parties under
this Agreement or otherwise to pay in connection with this Agreement or
otherwise any amount in excess of the aggregate net proceeds received by Alliant
Energy or Resources from the sale of Registrable Securities in connection with
which such liability or obligation is claimed to arise.

     Section 4.2. Indemnification of Alliant Energy and Its Affiliates.

         (a) WPC shall indemnify and hold Alliant Energy and Resources, their
respective officers and directors, and each Person, if any, who controls Alliant
Energy or Resources within the meaning of either Section 11 of the Securities
Act or Section 20 of the Exchange Act (the "Alliant Energy Indemnified Parties")
harmless from:

             (i)  Any and all losses, liabilities, claims and damages related to

         any offering or sale of Registrable Securities pursuant to this
         Agreement or any registration statement relating to any such offering
         or sale, including any and all amounts payable by Alliant Energy or
         Resources pursuant to the indemnification or contribution provisions
         of any underwriting agreement relating to any such offering or sale,
         except any losses, liabilities, claims or damages the substance of
         which are based solely on information provided in writing by Alliant
         Energy about Alliant Energy or Resources expressly for use in any
         registration statement or prospectus relating to the Registrable
         Securities, any amendment or supplement thereto, any preliminary
         prospectus, or any Marketing Materials; and

             (ii) Any reasonable costs or expenses, including reasonable

         attorneys' fees and expenses (subject to certain limitations when WPC
         is defending the claim in accordance with Section 4.2(c)), of the
         Alliant Energy Indemnified Parties incident to a loss, liability,
         claim or damage for which the Alliant Energy Indemnified Parties are
         entitled to be indemnified pursuant to Section 4.2(a)(i) above.

         (b) The indemnity obligation under this Section 4.2 shall apply
without regard to whether the loss, liability, claim, damage, cost or expense
for which indemnity is claimed

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hereunder was caused by the negligence of any of the Alliant Energy Indemnified
Parties (whether such negligence be sole, joint or concurrent, active or
passive), or whether such loss, liability, claim, damage, cost or expense is
based on strict liability, absolute liability or arising as an obligation or
contribution.

         (c) After receipt by an Alliant Energy Indemnified Party of notice, or
an Alliant Energy Indemnified Party's actual discovery, of any action,
proceeding, claim, demand, or potential claim that could give rise to a right to
indemnification pursuant to any provision of this Agreement (any of which is
individually referred to as an "Alliant Energy Circumstance"), such Alliant
Energy Indemnified Party shall give WPC written notice describing the Alliant
Energy Circumstance in reasonable detail; provided, however, that no delay by
such Alliant Energy Indemnified Party in notifying WPC shall relieve WPC from
any liability or obligation hereunder unless (and then solely to the extent)
WPC's position is actually adversely prejudiced. In the event WPC notifies such
Alliant Energy Indemnified Party within fifteen (15) days after such notice that
WPC is assuming the defense thereof, (i) WPC will defend the Alliant Energy
Indemnified Parties against the Alliant Energy Circumstances with counsel of its
choice, provided such counsel is reasonably satisfactory to Alliant Energy, (ii)
the Alliant Energy Indemnified Parties may retain separate co-counsel at its or
their sole cost and expense (except that WPC will be responsible for the fees
and expenses for the separate cc-counsel to the extent Alliant Energy concludes
reasonably that the counsel WPC has selected has a conflict of interest), (iii)
the Alliant Energy Indemnified Parties will not consent to the entry of any
judgment or enter into any settlement with respect to the Alliant Energy
Circumstances without the written consent of WPC and (iv) WPC will not consent
to the entry of any judgment with respect to the Alliant Energy Circumstances,
or enter into any settlement which does not include a provision whereby the
plaintiff or claimant in the matter releases the Alliant Energy Indemnified
Parties from all liability with respect thereto, without the written consent of
Alliant Energy. In the event WPC does not notify Alliant Energy within fifteen
(15) days after an Alliant Energy Indemnified Party has given notice of the
Alliant Energy Circumstance that WPC is assuming the defense thereof, the
Alliant Energy Indemnified Parties may defend against, or enter into any
settlement with respect to, the Alliant Energy Circumstance in any manner the
Alliant Energy Indemnified Parties reasonably may deem appropriate, at WPC's
cost.

         (d) Indemnification under this Section 4.2 shall be in addition to any
remedies the Alliant Energy Indemnified Parties may have at law or equity.

     Section 4.3. Contribution. If the indemnification provided for in this
Article IV from the indemnifying party is unavailable to an indemnified party
hereunder in respect of any losses, claims, damages, liabilities or expenses
referred to therein, then the indemnifying party, in lieu of indemnifying such
indemnified party, shall contribute to the amount paid or payable by such
indemnified party as a result of such losses, claims, damages, liabilities or
expenses in such proportion as is appropriate to reflect the relative fault of
the indemnifying party and indemnified party in connection with the actions
which resulted in such losses, claims, damages, liabilities or expenses, as well
as any other relevant equitable considerations. The relative fault of such
indemnifying party and indemnified party shall be determined by reference to,
among other things, whether any action in question, including any untrue or
alleged untrue statement of a material fact or omission or alleged omission to
state a material fact, has been made by, or relates to information supplied by,
such indemnifying party or indemnified party, and the parties'

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relative intent, knowledge, access to information and opportunity to correct or
prevent such action. The amount paid or payable by a party as a result of the
losses, claims, damages, liabilities and expenses referred to above shall be
deemed to include, subject to the limitations set forth in this Article IV, any
legal or other fees or expenses reasonably incurred by such party in connection
with any investigation or proceeding. No party shall be liable for contribution
with respect to any action or claim settled without its written consent, which
consent shall not be unreasonably withheld.

         The parties hereto agree that it would not be just and equitable if
contribution pursuant to this Section 4.3 were determined by pro rata allocation
or by any other method of allocation which does not take into account the
equitable considerations referred to in the immediately preceding paragraph. No
person guilty of fraudulent misrepresentation (with the meaning of Section 11(f)
of the Securities Act) shall be entitled to contribution from any person who was
not guilty of such fraudulent misrepresentation.

                                    ARTICLE V
                                  MISCELLANEOUS

     Section 5.1. Rule 144. WPC covenants that it will file any reports required
to be filed by it under the Securities Act and the Exchange Act and that it will
take such further action as Alliant Energy may reasonably request, all to the
extent reasonably required from time to time to enable Resources to sell
Registrable Securities without registration under the Securities Act within the
limitation of the exemptions provided by (a) Rule 144 under the Securities Act,
as such Rule may be amended from time to time, or (b) any similar rule or
regulation hereafter adopted by the SEC. Upon the request of Alliant Energy, WPC
will deliver to Alliant Energy a written statement as to whether it has complied
with such requirements.

     Section 5.2. Notices. Any notice required under any provision of this
Agreement shall be made in the manner provided in the section entitled "Notices"
in the Master Separation Agreement.

     Section 5.3. Governing Law. This Agreement shall be governed by and
construed in accordance with the laws of the State of Wisconsin, without
reference to the choice of law principles thereof.

     Section 5.4. Section Headings. The section headings contained in this
Agreement are for reference purposes only and shall not affect the meaning or
interpretation of this Agreement.

     Section 5.5. Entire Agreement. This Agreement, together with the Master
Separation Agreement and the Tax Separation and Indemnification Agreement,
constitutes the entire agreement and understanding among the parties hereto and
supersedes any and all prior agreements and understandings, written or oral,
relating to the subject matter hereof.

     Section 5.6. Amendments. This Agreement may not be modified, amended or
terminated except by a written agreement signed by all of the parties hereto.

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     Section 5.7. Injunctions. The parties hereto agree that irreparable damage
would occur in the event that any of the provisions of this Agreement were not
performed in accordance with their specific terms or were otherwise breached.
Therefore, the parties hereto shall be entitled to an injunction or injunctions
to prevent breach of the provisions of this Agreement and to enforce
specifically the terms and provisions hereof in any court having jurisdiction,
such remedy being in addition to any other remedy to which they may be entitled
at law or in equity.

     Section 5.8. Severability. Any term or provision of this Agreement which is
invalid or unenforceable in any jurisdiction shall, as to such jurisdiction, be
ineffective to the extent of such invalidity or unenforceability without
rendering invalid or unenforceable the remaining terms and provisions of this
Agreement or affecting the validity or enforceability of any of the terms or
provisions of this Agreement in any other jurisdictions, it being intended that
all rights and obligations of the parties hereunder shall be enforceable to the
fullest extent permitted by law.

     Section 5.9. Other Agreements. Nothing contained herein shall limit the
ability of WPC, Alliant Energy or Resources from time to time to enter into
separate agreements or arrangements relating to the Common Stock held by any
stockholder of WPC; provided, however, that WPC shall not grant to any Person
the right to request that WPC register any equity securities of WPC, or any
securities convertible into or exchangeable for equity securities of WPC unless
such rights are consistent with the rights granted under this Agreement.

     Section 5.10.Counterparts. This Agreement may be signed in counterparts,
each of which shall constitute an original and which together shall constitute
one and the same agreement.

     Section 5.11. Transfer of Registration Rights.

         (a) Subject to Section 5.11(b), the registration rights of Alliant
Energy and Resources under this Agreement with respect to any Registrable
Securities may be transferred (i) to any affiliate of Alliant Energy or (ii) to
any other Person (or group of Persons that would be required to exercise
registration rights together as a group) if such Person or group acquires from
Alliant Energy or Resources or their affiliates an amount of Registrable
Securities equal to at least ten percent (10%) of the shares of Common Stock
then outstanding; provided, however, that Alliant Energy and Resources shall
retain their registration rights under this Agreement with respect to any
Registrable Securities not so transferred. Any transfer of registration rights
pursuant to this Section 5.11 shall be effective upon receipt by WPC of written
notice from Alliant Energy stating the name and address of any transferee or
group of transferees and identifying the Registrable Securities with respect to
which the rights under this Agreement are being transferred.

         (b) The rights of a transferee or group of transferees under Section
5.11(a) shall be the same rights granted to Alliant Energy and Resources under
this Agreement. In connection with any such transfer, the terms "Alliant Energy"
and "Resources" as used herein shall, where appropriate to assign the rights and
obligations of Alliant Energy and Resources hereunder to such transferee or
group of transferees, be deemed to refer to the transferee holder or holders of
the Registrable Securities. Upon the request of Alliant Energy, WPC shall
execute

                                       -11-

<PAGE>

a Registration Rights Agreement with such transferee or group of transferees or
a proposed transferee or group of transferees substantially similar to this
Agreement.

     Section 5.12. Successors and Assigns. This Agreement shall inure to the
benefit of, and be binding upon the parties hereto and their successors and
permitted assigns and may not be assigned in whole or in part by any of them
without the prior written consent of the other parties except as provided in
Section 5.11(a), and any such attempted assignment without such consent shall be
null and void, except that Alliant Energy or Resources may assign its rights
hereunder to an Affiliate of Alliant Energy without the prior written consent of
WPC or its permitted successors or assigns.

     Section 5.13. Rules of Construction. Each of Alliant Energy, Resources and
WPC agree that (a) the normal rule of construction to the effect that any
ambiguities are to be resolved against the drafting party shall not be employed
in the interpretation or construction of this Agreement, and (b) no usage of
trade, course of dealing, course of performance or enforcement or surrounding
circumstances shall be used in interpreting or construing this Agreement.

     Section 5.14. Waivers. No waiver of any breach or default hereunder shall
be considered valid unless in writing and signed by the party giving such
waiver, and no such waiver shall be deemed a waiver of any subsequent breach or
default of the same or similar nature.

                                       -12-

<PAGE>

     IN WITNESS WHEREOF, the undersigned have executed this Agreement as of the
date set forth above.

                                            WHITING PETROLEUM CORPORATION

                                            By:__________________________
                                               Name:  ___________________
                                               Title: ___________________

                                            ALLIANT ENERGY RESOURCES, INC.

                                            By:__________________________
                                               Name:  ___________________
                                               Title: ___________________

                                            ALLIANT ENERGY CORPORATION

                                            By:__________________________
                                               Name:  ___________________
                                               Title: ___________________

                                       -13-<PAGE>

                                                                    Exhibit 10.3

                  TAX SEPARATION AND INDEMNIFICATION AGREEMENT

          This TAX SEPARATION AND INDEMNIFICATION AGREEMENT (the "Agreement"),
dated _____________, 2003, is by and among Alliant Energy Corporation, a
Wisconsin corporation ("Alliant Energy"), Alliant Energy Resources, Inc., a
Wisconsin corporation ("Resources"), Whiting Petroleum Corporation, a Delaware
corporation ("WPC"), Whiting Oil and Gas Corporation, a Delaware corporation
("Whiting"), and three wholly-owned subsidiaries of Whiting: Whiting-Golden Gas
Corporation, an Oklahoma corporation, Whiting Programs, Inc., a Delaware
corporation and WOK Acquisition Company, a Delaware corporation (the three
subsidiaries are collectively referred to as "Whiting Subs").

                                    PREAMBLE:

          WHEREAS, Resources, Whiting and Whiting Subs have been members of an
affiliated group of corporations filing consolidated federal income tax returns
of which Alliant Energy is the common parent (the "Alliant Energy Group") and
filing certain state, local and foreign income or franchise tax returns on a
combined, consolidated, unitary or other similar basis (such federal, state,
local and foreign tax returns are collectively referred to as the "Consolidated
Returns");

          WHEREAS, Alliant Energy, Resources, Whiting and Whiting Subs are
parties to the Alliant Energy Corporation Tax Allocation Agreement (the "Tax
Allocation Agreement"), which became effective for tax years ending on or after
December 31, 1999;

          WHEREAS, WPC is acquiring all of the outstanding stock of Whiting from
Resources (the "Transfer") pursuant to the Master Separation Agreement dated
_________, 2003, by and among WPC, Whiting, Resources and Alliant Energy;

          WHEREAS, upon consummation of the Closing (as such term is defined
below), Whiting, Whiting Subs and WPC will become members of an affiliated group
of corporations (the "Buyer Group") and Whiting and Whiting Subs will cease to
be members of the Alliant Energy Group; and

          WHEREAS, the parties wish to assign responsibility for the preparation
and filing of tax returns; to set forth the methodology for determining their
respective liabilities for Taxes (as such term is defined below) and for
allocating such liabilities among themselves for all Taxes that may be owed to
or assessed by the Internal Revenue Service or any other comparable state, local
or foreign governmental authority attributable to the periods before, after
and/or including the Closing Date (as such term is defined below); to establish
procedures for reimbursing one party for Taxes allocated to the other under this
Agreement; and to provide for certain tax elections and for the division of any
tax benefits which may arise as a result of such elections.

          NOW, THEREFORE, in consideration of the mutual covenants and
agreements hereinafter set forth, the parties hereby agree as follows:

     1.   Definitions. For purposes of this Agreement, the following terms shall
be defined as follows:

<PAGE>

          1.1  "Actual Tax Liability" has the meaning specified in Section 1.32
hereof.

          1.2  "Alliant Energy" means Alliant Energy Corporation, a Wisconsin
corporation.

          1.3  "Alliant Energy Group" has the meaning specified in the Preamble
of this Agreement.

          1.4  "AMT Credits" has the meaning specified in Section 1.20 hereof.

          1.5  "Buyer" means WPC and any successors thereto.

          1.6  "Buyer Group" has the meaning specified in the Preamble of this
Agreement.

          1.7  "Change of Control" means the occurrence of any one or more of
the following events subsequent to the Closing Date: (i) the acquisition by an
individual, entity or other "person" (within the meaning of Section 13(d)(3) or
14(d)(2) of the Securities Exchange Act of 1934, as amended (the "Exchange
Act")) (a "Person") of beneficial ownership (within the meaning of Rule 13d-3
promulgated under the Exchange Act) of 50% or more of either (a) the outstanding
shares of common stock of Buyer (the "Outstanding Buyer Common Stock") or (b)
the combined voting power of the then outstanding voting securities of Buyer
entitled to vote generally in the election of directors (the "Outstanding Buyer
Voting Securities"); (ii) the acquisition by any Person, other than Buyer, of
beneficial ownership (within the meaning of Rule 13d-3 promulgated under the
Exchange Act) of 50% or more of either (a) the then outstanding shares of common
stock of Whiting (the "Outstanding Whiting Common Stock") or (b) the combined
voting securities of Whiting entitled to vote generally in the election of
directors (the "Outstanding Whiting Voting Securities"); (iii) any
reorganization (including, but not limited to, transactions described in Section
368(a) of the Code), merger, share exchange, or consolidation involving Buyer or
any subsidiary of Buyer (each, a "Buyer Merger"), unless, immediately following
any such Buyer Merger (a) more than 50% of the then Outstanding Buyer Common
Stock and 50% of the then Outstanding Buyer Voting Securities are then
beneficially owned, directly or indirectly, by Persons who were the beneficial
owners, respectively, of the Outstanding Buyer Common Stock and the Outstanding
Buyer Voting Securities immediately prior to such Buyer Merger and (b) no Person
beneficially owns (within the meaning of Rule 13d-3 promulgated under the
Exchange Act) 25% or more of either (1) the then Outstanding Buyer Common Stock
or (2) the then Outstanding Buyer Voting Securities; or (iv) any reorganization
(including, but not limited to, transactions described in section 368(a) of the
Code), merger, share exchange, or consolidation involving Whiting (each, a
"Whiting Merger"), unless immediately following any such Whiting Merger, Buyer
beneficially owns, directly or indirectly, at least 80% of the Outstanding
Whiting Common Stock and 80% of the Outstanding Whiting Voting Securities.

          1.8  "Closing" means the closing of the Transfer and the immediate
sale of more than 50% of the stock of WPC to underwriters by Resources.

          1.9  "Closing Date" means the date on which the Closing occurs.

                                       2

<PAGE>

          1.10 "Code" means the Internal Revenue Code of 1986, as amended. All
section references to the Code also include any successor sections thereto.

          1.11 "Consolidated Returns" has the meaning specified in the Preamble
of this Agreement, and the term "Consolidated Return" means any one of the
Consolidated Returns.

          1.12 "Disputed Amount" has the meaning specified in Section 9.3.3
hereof.

          1.13 "Estimated Tax Payment Date" means any of the dates specified in
Section 6655 of the Code for the payment of Buyer's estimated U.S. federal
income tax.

          1.14 "Interim Period" has the meaning specified in Section 3.1 hereof.

          1.15 "Lump Sum Record Date" means the last day of Buyer's taxable year
which includes the 10th anniversary of the Closing Date.

          1.16 "Lump Sum Payment Date" means the Return Due Date for the taxable
year which ends on the Lump Sum Record Date.

          1.17 "Lump Sum Tax Benefit Amount" has the meaning specified in
Section 8.6 hereof.

          1.18 "Notional Tax Liability" has the meaning specified in Section
1.32 hereof.

          1.19 "Other Returns" has the meaning specified in Section 2.2 hereof.

          1.20 "Realized Section 29 Tax Credits" has the meaning specified in
Section 7.1 hereof.

          1.21 "Resources" means Alliant Energy Resources, Inc., a Wisconsin
corporation.

          1.22 "Returns" means all returns, declarations, reports, statements
and other documents required to be filed in respect of Taxes, and the term
"Return" means any one of the foregoing Returns.

          1.23 "Return Due Date" means the date specified in Section 6072 of the
Code for the filing of Buyer's income tax returns, as may be validly extended by
Buyer pursuant to the automatic extension procedure under the Code and the
regulations thereunder.

          1.24 "Section 29 Tax Credits" means the tax credits under Section 29
of the Code attributable to Whiting's and Whiting Subs' activities during the
taxable year ending on December 31, 2002 that were not utilized in the Alliant
Energy Group's U.S. Consolidated Return for taxable year 2002. The amount of
such Section 29 Tax Credits is approximately $___________ (such amount subject
to the adjustment by the IRS or otherwise). By operation of the corporate
alternative minimum tax, the Section 29 Tax Credits carry over to Alliant Energy
Group's U.S. Consolidated Return for taxable year ending on December 31, 2003
and future years as part of the Alliant Energy Group's alternative minimum tax
credits. The Alliant Energy

                                       3

<PAGE>

Group's alternative minimum tax credits generated in taxable year 2002 are
referred to as the "AMT Credits."

          1.25 "Section 338(h)(10) Election" has the meaning specified in
Section 4 hereof.

          1.26 "Short Period" has the meaning specified in Section 3.1 hereof.

          1.27 "Tax" means any one of the Taxes. "Taxes" means all federal,
state, local and foreign taxes, including interest and penalties, on, based on,
measured by, or with respect to, income, net income, net worth or capital
(including without limitation the Michigan single business tax); provided that
Taxes shall not include deferred income taxes.

          1.28 "Tax Allocation Agreement" has the meaning specified in the
Preamble of this Agreement.

          1.29 "Tax Authority" means the Internal Revenue Service or any other
comparable state, local or foreign governmental authority.

          1.30 "Tax Benefit Base Amount" for any Taxable Period means (i) any
increase in an amortization, depreciation, expense or loss deduction in such
Taxable Period or any decrease in an item of income or gain in such Taxable
Period attributable to, or as a result of, the basis adjustments due to the
Section 338(h)(10) Election, including any basis increases attributable to, or
as a result of, payments made pursuant to this Agreement, (ii) any portion of
payments made pursuant to this Agreement characterized as interest or original
issue discount for tax purposes, or (iii) any increase in any net operating or
capital loss carryover or carryback or tax credit that is carried to such
Taxable Period and that arose or arises in a prior or subsequent Taxable Period
as a result of any such increase in deduction or decrease in income or gain
under (i) or (ii) in such prior or subsequent Taxable Period.

          1.31 "Tax Benefit Issue" has the meaning specified in Section 9.3.1
hereof.

          1.32 "Tax Benefits" means, for any Taxable Period, the excess, if any,
of (a) the total amount of U.S. federal, state, local and foreign income and
franchise taxes that would be payable by Whiting or any other member of the
Buyer Group in respect of such Taxable Period if the Tax Benefit Base Amount for
such Taxable Period were not taken into account ("Notional Tax Liability"), over
(b) the total amount of U.S. federal, state, local and foreign income and
franchise taxes payable by Whiting or any other member of the Buyer Group in
respect of such Taxable Period after taking into account the Tax Base Benefit
Amount for such Taxable Period (the "Actual Tax Liability"); provided, however,
that the Tax Benefits for any Taxable Period shall be no less than the Tax
Benefits calculated without giving effect to any items of income, gain, expense,
loss, deduction, credit or related carryovers or carrybacks directly
attributable to or related to any businesses, assets or liabilities other than
(i) the businesses conducted by Whiting or any other member of the Buyer Group
prior to Closing, (ii) any assets held by Whiting or any other member of the
Buyer Group immediately prior to Closing and (iii) any liabilities of Whiting or
any other member of the Buyer Group immediately prior to Closing (the "Minimum
Tax Benefits"). Any Tax Benefits hereunder shall be determined using the method
of reporting (i.e., consolidated, combined or separate returns)

                                       4

<PAGE>

actually utilized by Whiting or the particular member of the Buyer Group. In any
Taxable Period ending prior to or on the date of a Change of Control, the Tax
Benefits shall equal the amount calculated as provided above in this Section
1.32. In any Taxable Period ending subsequent to a Change of Control, the Tax
Benefits shall be the greater of (i) the Tax Benefits calculated as if a Change
of Control had not occurred, with the Notional Tax Liability and the Actual Tax
Liability calculated by including only items of income, gain, expense, loss,
deduction, credit and related carryovers and carrybacks directly attributable or
related to the businesses conducted by Whiting or any other member of the Buyer
Group prior to the Change of Control (the "Historic Businesses") and excluding
all items of income, gain, expense, loss, deduction, credit or related
carryovers or carrybacks not attributable or related to the Historic Businesses
as conducted by Whiting or any other member of the Buyer Group prior to the
Change of Control (including, without limitation, any interest expense incurred
by Whiting or any other member of the Buyer Group after the Change of Control,
whether or not to a related person, or any fees, expenses or other charges to
any related person unless directly related to the Historic Businesses as
conducted by Whiting or any other member of the Buyer Group prior to the Change
of Control), (ii) the excess of the Notional Tax Liability over the Actual Tax
Liability, calculated by including all items of income, gain, expense, loss,
deduction, credit and related carryovers and carrybacks of any corporation or
group of corporations filing a federal or other consolidated, combined or
unitary income or franchise tax return entitled to the Tax Benefit Base Amount,
and (iii) the Minimum Tax Benefits.

          1.33 "Taxable Period" means any taxable year (or portion thereof)
ending after the Closing Date.

          1.34 "Transfer" has the meaning specified in the Preamble of this
Agreement.

          1.35 "Underpayment Rate" has the meaning specified in Section 9.3.2
hereof.

          1.36 "Whiting" means Whiting Oil and Gas Corporation, a Delaware
corporation.

          1.37 "Whiting Subs" means Whiting-Golden Gas Corporation, an Oklahoma
corporation, Whiting Programs, Inc., a Delaware corporation, and WOK Acquisition
Company, a Delaware corporation.

          1.38 "WPC" means Whiting Petroleum Corporation, a Delaware
corporation.

     2.   Preparation and Filing of Tax Returns.

          2.1  Preparation. Alliant Energy shall prepare or cause to be prepared
all Consolidated Returns with respect to Whiting and Whiting Subs and the
Returns set forth on Schedule A attached hereto, but only for taxable periods
ending on, prior to, or including the Closing Date. Buyer, Whiting and Whiting
Subs shall prepare or cause to be prepared all other Returns of Buyer, Whiting
and Whiting Subs. Buyer, Whiting and Whiting Subs shall prepare or cause to be
prepared work papers and schedules with respect to Whiting and Whiting Subs
setting forth all of the information necessary for Alliant Energy to properly
prepare any Consolidated Return or other return set forth on Schedule A
consistent with past practices on a timely basis. All such Returns shall be
prepared using accounting methods, tax elections and tax

                                       5

<PAGE>

positions as determined by Alliant Energy in its sole discretion, but only for
taxable periods ending on, prior to, or including the Closing Date.

          2.2  Filing. Alliant Energy shall file or cause to be filed all
Consolidated Returns with respect to Whiting and Whiting Subs for taxable
periods ending on, prior to, or including the Closing Date. Buyer, Whiting and
Whiting Subs shall file or cause to be filed all other Returns of Buyer, Whiting
and Whiting Subs ("Other Returns"), including those set forth on Schedule A.

     3.   Obligation for Taxes. Except as provided in Section 4 of this
Agreement, Buyer, Whiting and Whiting Subs shall be responsible for all Taxes of
Buyer, Whiting and Whiting Subs.

          3.1  Taxes Due with Respect to Consolidated Returns. Alliant Energy
shall pay or cause to be paid timely all Taxes on behalf of Whiting and Whiting
Subs that are due with respect to the Consolidated Returns for taxable periods
ending on, prior to or including the Closing Date. With the exception of the Tax
liability on the deemed asset sale as a result of the Section 338(h)(10)
Election (as set forth in Section 4 of this Agreement), Buyer, Whiting and
Whiting Subs shall reimburse Alliant Energy for (i) Whiting's and Whiting Subs'
portions of the U.S. federal consolidated income tax of the Alliant Energy Group
in accordance with the Tax Allocation Agreement as if each of Whiting and
Whiting Subs remained a "member of the Group" as set forth therein, and (ii)
Whiting's and Whiting Subs' portions of all other Taxes on such Consolidated
Returns using similar principles and procedures as used in the Tax Allocation
Agreement to determine a member's portion of the U.S. federal consolidated
income tax liability of the Alliant Energy Group. Such Taxes shall be determined
by closing Whiting's and Whiting Subs' books and records as of and including the
Closing Date, or if the allocation of an item of income, gain, expense, loss,
deduction, credit or related carryovers or carrybacks cannot be definitely
allocated to an ascertainable date, such item shall be pro rated on a daily
basis. The parties hereto will, to the extent permitted by applicable law, elect
with the relevant Tax Authority to treat for all purposes the Closing Date as
the last day of a taxable period of Whiting and Whiting Subs. The period January
1, 2003, through and including the Closing Date shall be treated as a "Short
Period" for purposes of this Agreement. In any case where applicable law does
not permit Whiting or Whiting Subs to treat the Closing Date as the last day of
a Short Period, then for purposes of this Agreement, Buyer, Whiting and Whiting
Subs shall pay all such Taxes that are attributable to the operation of Whiting
and Whiting Subs for such Interim Period (as defined below) as follows: (i) in
the case of Taxes that are not based in whole or in part on income or gross
receipts, the total amount of such Taxes for the period in question multiplied
by a fraction, the numerator of which is the total number of days in the Interim
Period, and the denominator of which is the total number of days in the entire
period in question, and (ii) in the case of Taxes that are based in whole or in
part on income or gross receipts, the Taxes that would be due with respect to
the Interim Period, if such Interim Period were a Short Period. "Interim Period"
means, with respect to any Taxes imposed on Whiting or Whiting Subs for which
the Closing Date is not the last day of a Short Period, the period of time
beginning on the first day of the actual taxable period that includes the
Closing Date and ending on and including the Closing Date.

                                       6

<PAGE>

          3.2  Taxes Due with Respect to Other Returns. Buyer, Whiting and
Whiting Subs shall pay or cause to be paid timely to the relevant Tax Authority
all Taxes that are due with respect to the Other Returns, including those set
forth on Schedule A.

     4.   Section 338(h)(10) Election. Buyer and Alliant Energy and, if
necessary, Resources, Whiting, and/or Whiting Subs, shall timely make or cause
to be made a valid joint election under Section 338(h)(l0) of the Code and
equivalent elections under comparable state, local or foreign law as may be
requested by Alliant Energy (in its sole discretion) relating to the Transfer
(collectively, the "Section 338(h)(10) Election"). Buyer, Whiting, Whiting Subs,
Alliant Energy and Resources shall each file, or cause to be filed, their
federal Tax Returns treating the Transfer as a sale of the assets of Whiting and
Whiting Subs followed by a liquidation pursuant to Section 338(h)(10) of the
Code. If an equivalent election is made for state, local or foreign Tax
purposes, the parties shall each file on a similar basis all of their state,
local and foreign Tax Returns. Buyer, Whiting and Whiting Subs shall timely
assist Alliant Energy in making the Section 338(h)(10) Election, including
without limitation, completing all relevant forms, schedules, and other
documents and all Tax Returns reflecting the Section 338(h)(10) Election.
Notwithstanding anything to the contrary contained in the Tax Allocation
Agreement, Alliant Energy shall be responsible for the Taxes resulting from the
deemed asset sale on account of the Section 338(h)(10) Election. If a Section
338(h)(10) Election is made, Buyer, Whiting and Whiting Subs shall cause each
partnership (and each entity taxed as a partnership for Tax purposes) in which
any of them has an interest to make an election under Section 754 of the Code to
the extent such election maximizes the amount of Tax Benefits and the Lump Sum
Tax Benefit Amount to be paid to Resources as determined by Alliant Energy or
Resources in their sole discretion.

     5.   Valuation and Allocation of Consideration. The parties agree that the
"aggregate deemed sale price" and "adjusted grossed-up basis" (as such terms are
defined in the regulations under Section 338 of the Code) and similar terms
under the relevant state, local or foreign law with respect to the Transfer and
Section 338(h)(10) Election shall be determined by Alliant Energy, such
determination to be made, in part, based on the sales price per share of the
common stock of Buyer to the underwriters. The value of the consideration shall
be allocated among the assets of Whiting and Whiting Subs as indicated on a
schedule to be prepared by Buyer or Whiting within 90 days after the Closing
Date, subject to the review, approval and adjustment by Alliant Energy, which
review, approval and adjustment shall include, but is not limited to, making
necessary adjustments to make the allocations consistent with any post-Closing
Date adjustments; provided, however, that any adjustments to the initial
schedule prepared by Buyer or Whiting shall be mutually agreed to by Buyer or
Whiting, on the one hand, and Alliant Energy, on the other. The parties (i)
shall be bound by such allocation as set forth on such final schedule mutually
agreed to by the parties for purposes of determining any Taxes and (ii) shall
prepare and file all Returns in a manner consistent with such allocation as set
forth on such final schedule mutually agreed to by the parties. In the event
that any Tax Authority disputes such allocation, the party receiving notice of
such dispute shall promptly notify and consult with the other parties hereto
concerning resolution of such dispute.

                                       7

<PAGE>

     6.   Subsequent Assessments or Refunds.

          6.1  Tax Adjustment Relating to Consolidated Returns. In the event
there is an adjustment with respect to a Consolidated Return for a taxable
period ending on, prior to or including the Closing Date subsequent to the
preparation of such Return and payment and reimbursement of the Taxes shown as
due thereon, Alliant Energy shall pay or cause to be paid any Taxes and be
entitled to receive all refunds of Taxes. If, as a result of the adjustment,
additional Tax is due, then Buyer, Whiting and Whiting Subs shall reimburse
Alliant Energy the portion of such Tax due attributable to Whiting or Whiting
Subs calculated using the same principles as set forth in Section 3.1 hereof
within ten (10) days after notice thereof. If, as a result of the adjustment,
the Alliant Energy Group is entitled to a Tax refund, then Alliant Energy shall
pay to Buyer, Whiting or Whiting Subs the portion of such Tax refund
attributable to Whiting or Whiting Subs calculated in the same manner as Tax
liabilities are calculated as set forth in Section 3.1 hereof within ten (10)
days after receipt thereof.

          6.2  Tax Adjustment Relating to Other Returns. In the event there is
an adjustment with respect to the Other Returns subsequent to the preparation of
such Returns and payment of the Taxes due, Buyer, Whiting and Whiting Subs shall
pay or cause to be paid any Taxes and be entitled to receive all refunds of
Taxes with respect to such Other Returns.

     7.   Section 29 Tax Credits.

          7.1  Realized Section 29 Tax Credits. "Utilized AMT Credits" means,
for any taxable period ending after the Closing Date, an amount equal to the
excess, if any, of (a) the total amount of U.S. federal income tax that would be
payable by the Alliant Energy Group in respect to such taxable period if the AMT
Credits were not taken into account, over (b) the total amount of U.S. federal
income tax payable by the Alliant Energy Group in respect to such taxable period
taking into account the AMT Credits (if any) for such taxable period in
accordance with the Code and the regulations thereunder. For purposes of
determining whether the AMT Credits are taken into account for such taxable
period for purpose of calculating Utilized AMT Credits and the amount of AMT
Credits remaining under this Agreement, the alternative minimum tax credits
(including the AMT Credits) generated from the earliest year shall be deemed to
be used first (i.e., on a First-In-First-Out basis). Realized Section 29 Tax
Credits shall mean an amount equal to the Utilized AMT Credits multiplied by a
fraction, the numerator of which is the difference between the Section 29
Credits less cumulative amounts paid by Alliant under this Section 7.1 (as may
be adjusted under Section 7.2) and the denominator of which is the difference
between the AMT Credits less cumulative amounts of Utilized AMT Credits. Within
ten (10) days after Alliant Energy files or causes to be filed its U.S.
Consolidated Return for a taxable period ending after the Closing Date, Alliant
Energy shall, in lieu of any other payment under any agreement among the
parties, pay to Buyer, Whiting or Whiting Subs an amount equal to the Realized
Section 29 Tax Credits (if any) for such taxable period. Buyer, Whiting and
Whiting Subs hereby acknowledge and agree that the Alliant Energy Group may not
be able to utilize its AMT Credits until taxable year 2008 or later.
Consequently, the amount of Realized Section 29 Tax Credits may be zero until
taxable year 2008 or later.

                                       8

<PAGE>

          7.2  Tax Adjustment Relating to Realized Section 29 Tax Credits. If,
as a result of an adjustment, the amount of the Realized Section 29 Tax Credits
for a taxable period is less than the amount as computed under Section 7.1
hereof (or as recomputed under this Section 7.2), then Buyer, Whiting and
Whiting Subs shall pay Alliant Energy the difference within ten (10) days of
notice thereof. If, as a result of an adjustment, the amount of the Realized
Section 29 Tax Credits for a taxable period is more than the amount as computed
under Section 7.1 hereof (or as recomputed under this Section 7.2), then Alliant
Energy shall pay Buyer, Whiting or Whiting Subs the difference within ten (10)
days of its discovery thereof.

          7.3  Payment with respect to Realized Section 29 Tax Credits. Any
amount that Alliant Energy is obligated to pay to Buyer, Whiting or Whiting Subs
under this Section 7 shall first be offset by the amount that Buyer, Whiting and
Whiting Subs are obligated to pay Alliant Energy or Resources under this
Agreement.

          7.4  Tax Credit Accounting. Alliant Energy shall prepare and deliver
or cause to be prepared and delivered to Buyer, Whiting or Whiting Subs, no more
than 60 days after it files a U.S. federal Consolidated Return, a good faith
accounting of the amounts, if any, of the AMT Credits utilized in such
Consolidated Return, the amounts, if any, of the AMT Credits that have not been
utilized, the Section 29 Tax Credits, and the Realized Section 29 Tax Credits.
Alliant Energy's accounting obligation shall terminate after the sum of the
amounts paid to Buyer under Sections 7.1 and 7.2 hereof and the amounts subject
to offset under Section 7.3 hereof equals the Section 29 Tax Credits.

     8.   Tax Benefit Sharing Payment to Resources.

          8.1  Return Due Date Payments. Except as set forth in Section 8.6,
with respect to each Taxable Period, Buyer, Whiting, or Whiting Subs shall pay
to Resources, on the appropriate Return Due Date for such Taxable Period, an
amount equal to 90% of the amount of the Tax Benefits for the Taxable Period,
together with accrued interest at the Underpayment Rate determined as follows:
interest shall accrue on 22.5% (or, in the case of a Taxable Period of less than
one year, 90% divided by the number of Estimated Tax Payment Dates in such
Taxable Period) of the Tax Benefits with respect to a Taxable Period beginning
on each Estimated Tax Payment Date with respect to such Taxable Period until
paid.

          8.2  Current Amount Adjustment. To the extent that the amounts paid to
Resources pursuant to Section 8.1, this Section 8.2 and Section 9.3.2 (excluding
amounts for interest and penalties) hereof for a Taxable Period exceed the sum
of 90% of the amount of the actual Tax Benefits (as may be amended or
recomputed, as the case may be), such excess amounts paid shall be paid to
Buyer, Whiting or Whiting Subs by Resources. To the extent that the amounts paid
to Resources pursuant to Section 8.1, this Section 8.2 and Section 9.3.2
(excluding amounts for interest and penalties) hereof for a Taxable Period are
less than 90% of the amount of the actual Tax Benefits (as may be amended or
recomputed, as the case may be), such deficit in amounts shall be paid to
Resources by Buyer, Whiting or Whiting Subs. All amounts due under this Section
8.2 shall be paid within ten (10) days of the time Buyer files its U.S. federal,
state, local or foreign income, franchise, or other Tax Return for the Taxable
Period (or amended returns, claims for refund or other modifications to taxable
income).

                                       9

<PAGE>

          8.3  Tax Computation Assumptions. The Tax Benefits hereunder shall be
calculated separately for U.S. federal, state, local and foreign Tax purposes.
When allocation or apportionment factors are required for any Tax computation,
the factors used in Whiting's or the affected member of the Buyer Group's most
recently filed Returns or Returns as filed (as appropriate) in the relevant
jurisdictions shall be used if actual allocation or apportionment factors are
not readily available.

          8.4  Prohibited Transactions by Buyer, Whiting and Whiting Subs.
Buyer, Whiting and every member of the Buyer Group shall not (i) enter into any
transactions a significant purpose of which is to reduce the amount of the Tax
Benefits or the Lump Sum Tax Benefit Amount otherwise payable to Resources under
this Agreement, (ii) enter into any transactions which may result in the
disqualification or invalidation of the Section 338(h)(10) Election, which
transactions include but are not limited to the merger, liquidation, conversion
or other corporate transactions involving Whiting or Whiting Subs that may
result in the Internal Revenue Service or any other Tax Authority disqualifying
or invalidating any Section 338(h)(10) Election, or (iii) sell, distribute or
otherwise dispose of any assets of Buyer (including the stock of Whiting
acquired pursuant to the Master Separation Agreement), Whiting or Whiting Subs
other than assets disposed of by Buyer, Whiting or Whiting Subs in the ordinary
course of business.

          8.5  Tax Benefit Estimates. With respect to each Taxable Period ending
on or prior to the Lump Sum Record Date, Buyer, Whiting and Whiting Subs shall
prepare and deliver or cause to be prepared and delivered to Resources, no less
than 60 days prior to the end of each calendar year, a good faith estimate of
the amount of the Tax Benefits that will be payable to Resources during the
immediately following year. Buyer, Whiting and Whiting Subs shall in good faith
revise and update or cause to be revised and updated each such estimate on a
quarterly basis, to be delivered to Resources no less than 15 days prior to the
end of each quarter.

          8.6  Tax Benefit Termination Payment. Buyer, Whiting and other members
of the Buyer Group shall, on the Lump Sum Payment Date, pay Resources the
present value of 90% of all the Tax Benefits with respect to all Taxable Periods
ending after the Lump Sum Record Date (the "Lump Sum Tax Benefit Amount"). The
Lump Sum Tax Benefit Amount shall be calculated by projecting future Tax
Benefits using all relevant data, business plans, engineering and geological
studies, tax rates and other provisions of the tax law in effect (and giving
effect to any changes thereto for the Taxable Periods such changes are scheduled
to become effective) and by assuming that each of Whiting and other members of
the Buyer Group has income or gain in all relevant Taxable Periods in excess of
all available depreciation, amortization, losses and other deductions, thereby
maximizing the Tax Benefits for each such Taxable Period. In determining the
present value of the future projected Tax Benefits amount, (i) the projected Tax
Benefits for all Taxable Periods ending on or before the fourth anniversary of
the Lump Sum Record Date shall be discounted using the short-term applicable
federal rate (compounding annually) effective on the Lump Sum Payment Date as
published by the Internal Revenue Service under Section 1274(d) of the Code,
(ii) the projected Tax Benefits for all Taxable Periods ending after the fourth
anniversary and on or before the tenth anniversary of the Lump Sum Record Date
shall be discounted using the mid-term applicable federal rate (compounding
annually) effective on the Lump Sum Payment Date as published by the Internal
Revenue Service under Section 1274(d) of the Code, and (iii) the projected Tax
Benefits for all

                                       10

<PAGE>

Taxable Periods ending after the tenth anniversary of the Lump Sum Record Date
shall be discounted using the long-term applicable federal rate (compounding
annually) effective on the Lump Sum Payment Date as published by the Internal
Revenue Service under Section 1274(d) of the Code. For purposes of computing the
discounted Tax Benefits for each Taxable Period, such Tax Benefits shall be
assumed to be earned ratably throughout the year and shall be discounted to the
Lump Sum Payment Date. Buyer, Whiting and Whiting Subs' payment of the Lump Sum
Tax Benefit Amount pursuant to this Section 8.6 shall relieve the obligation of
Buyer, Whiting and other members of the Buyer Group to make Tax Benefit payments
with respect to Taxable Periods ending after the Lump Sum Record Date under
Sections 8.1 and 8.2 hereof but shall not affect any other aspect of this
Agreement.

     9.   Matters Arising After the Closing Date.

          9.1   Cooperation. Buyer, Whiting and any affected member of the Buyer
Group shall consult in good faith and provide Resources and Alliant Energy with
such assistance as reasonably may be requested in writing by any of them in
connection with (i) the preparation and execution of any Return, (ii) the
determination of the Tax Benefit Base Amount, the Notional Tax Liability, the
Actual Tax Liability and the estimate of the amount of the Tax Benefits and any
adjustment thereof, (iii) the negotiation and settlement of any audit or other
examination of any Return by any Tax Authority, or (iv) the handling of any
judicial or administrative proceeding relating to any Tax liability or taxable
periods of Whiting or Whiting Subs ending on, prior to, or including the Closing
Date, including without limitation to (i) notify Resources and Alliant Energy of
any Tax Authority's initiating an audit, requesting information or proposing
adjustment, or any extension of statutes of limitation and of final
determinations of adjustment, (ii) preserve records, documents and other
information relevant to liabilities for Taxes until the expiration of the
applicable statute of limitations or extensions thereof and to provide, upon
written request, copies of such records and/or reasonable access thereto, (iii)
make available without charge at a location determined by Buyer, Whiting or
Whiting Subs during normal working hours, upon written request, personnel
responsible for preparing, maintaining, or explaining information, records and
documents in connection with matters relating to Taxes, and (iv) execute and
deliver such powers of attorney, consents and other documents as are necessary
to carry out the intent of this Agreement.

          9.2   Discretion to Contest, Negotiate and Settle. Alliant Energy
shall have sole and exclusive discretion to contest or not to contest, negotiate
and settle proposed adjustments relating to the inclusion in any Consolidated
Return of the income, gain, expense, loss, deduction, credit, related carryovers
or carrybacks, or other tax items of Whiting and Whiting Subs for any period
ending on, prior to, or including the Closing Date. Buyer shall have sole and
exclusive discretion to contest or not to contest, negotiate and settle proposed
adjustments relating to the inclusion in all other Returns of the income, gain,
expense, loss, deduction, credit, related carryovers or carrybacks, or other tax
items of Whiting and Whiting Subs, except as set forth in Section 9.3 hereof.

          9.3   Disputed Tax Benefits.

          9.3.1 Control of Proceedings. In the event that the Internal Revenue
Service or other Tax Authority disputes the existence or amount of the Tax
Benefits (a "Tax Benefit

                                       11

<PAGE>

Issue"), Buyer, Whiting and any other affected member of the Buyer Group shall
contest the matter on audit, through Internal Revenue Service or other
administrative proceedings and through judicial proceedings. Representatives of
Alliant Energy or Resources shall be allowed to participate in such proceedings
in so far as they relate to the Tax Benefit Issue and such participation shall
be reflected by the grant of appropriate powers of attorney. Decisions regarding
the conduct of a contest shall be made by Alliant Energy or Resources or its
representatives after consultation with Buyer and its representatives; provided,
however, that ultimate control over contesting the Tax Benefit Issue, including
control over procedural matters that necessarily relate to all issues being
contested (including, without limitation, choice of forum), shall be exercised
in good faith by Alliant Energy or Resources and its representatives and Buyer,
Whiting and any other affected member of the Buyer Group shall take any action
as is necessary to effectuate the decisions of Alliant Energy or Resources;
provided, further, however, that decisions relating solely to tax issues
unrelated to the Tax Benefit Issue shall be made as set forth in Section 9.2
hereof. Decisions regarding the settlement of a contest of the Tax Benefit Issue
shall be made in good faith jointly by Alliant Energy (and Resources) and Buyer
(and Whiting and Whiting Subs) and their representatives; provided, however,
that if Alliant Energy (or Resources) or Buyer (or Whiting or Whiting Subs)
decline a settlement proposal relating to the Tax Benefit Issue that the other
wishes to accept, the contest will continue and the declining party will (i)
bear all further contest costs, (ii) indemnify the party wishing to accept the
settlement against any outcome more adverse than that of the proposed settlement
and (iii) be entitled to all benefits more advantageous than those of the
proposed settlement.

          9.3.2 Outcome of Contest and Repayment.

                A.  Adverse Outcome. If, as the result of a contest described in
Section 9.3.1 hereof, Tax Benefits are less than those taken into account in
computing any payments made under Section 8 hereof, such payments shall be
recomputed on the basis of such revised Tax Benefits, and any excess payments
shall be paid by Resources to Buyer, Whiting or any other member of the Buyer
Group, within ten (10) days after such contest is over. Resources shall also pay
to Buyer, Whiting or any other member of the Buyer Group interest at the rates
required to be paid by Buyer, Whiting or such other member of the Buyer Group
under Section 6621 of the Code (the "Underpayment Rate") with respect to the
revision of the amount of Tax Benefits or at the corresponding state, local or
foreign underpayment interest rates in connection with revisions relating to the
state, local or foreign tax revisions also within ten (10) days after the
contest is over.

                B.  Favorable Outcome. If, as the result of a contest described
in Section 9.3.1 hereof, Tax Benefits are more than those taken into account in
computing any payments made under Section 8 hereof, such payments shall be
recomputed on the basis of such revised Tax Benefits, and any deficit in payment
amounts shall be paid by Buyer, Whiting and other members of the Buyer Group to
Resources within ten (10) days after such contest is over. Buyer, Whiting and
other members of the Buyer Group shall also pay to Resources interest at the
rates Buyer, Whiting or other members of the Buyer Group are entitled to under
Section 6611 of the Code with respect to the revision of the amount of Tax
Benefits or at the corresponding state, local or foreign overpayment interest
rates in connection with revisions relating to the state, local or foreign tax
revisions, also within ten (10) days after the contest is over.

                                       12

<PAGE>

          9.3.3 Resolution of Computational Disputes. If the parties hereto are
unable to agree on the amount of Tax Benefits or the Lump Sum Tax Benefit Amount
(the "Disputed Amount") as determined under Sections 1.32, 8.1, 8.2, 8.3 and 8.6
hereof, the determination of such Disputed Amount shall be made by an
independent firm of certified public accountants jointly selected by Resources
and Whiting. If Resources and Whiting cannot agree on the selection of an
independent firm of certified public accountants, such firm will be jointly
selected by the firms of certified public accountants that certify (or selected
by the firm of certified public accountants that certifies) the financial
statements of Resources and Buyer and that are other than the selecting firm(s).
Such accountants shall be given access by Resources, Buyer and their respective
subsidiaries to all information necessary to determine the Disputed Amount,
subject to the agreement of such accountants that such information shall be kept
confidential and shall not be released without the written consent of Resources
or Buyer, as appropriate, except as compelled by legal process. Any amount
otherwise due under this Agreement that is a Disputed Amount shall be paid,
together with interest at the Underpayment Rate from the date on which such
payment was originally due, within ten (10) days of the determination of such
Disputed Amount. Judgment upon the Disputed Amount as determined by the
accountants may be entered in any court having jurisdiction over the matter.
Each of Resources and Buyer (and its subsidiaries) shall pay its own costs and
expenses incurred in determining the Disputed Amount. Resources and Buyer shall
share equally the costs of the independent firm of certified public accountants
selected to determine the Disputed Amount.

          9.3.4 Expenses. Unless otherwise provided in the Agreement, fees and
expenses paid to third-party service providers and incurred after the date
hereof by Resources, Buyer or any of their subsidiaries for the purpose of
resolving any dispute relating to the Tax Benefits, including, without
limitation, legal and accounting expenses relating to the resolution of any
dispute with any Tax Authority regarding a Tax Benefit Issue or any related
activity, shall be borne by Resources in the lesser of the following percentages
(i) 90% or (ii) the Tax Benefits in controversy relating to a Tax Benefit Issue
divided by the total Tax in controversy relating to such Tax Benefit Issue. All
other such fees and expenses shall be borne by Buyer. Notwithstanding the above,
the obligation of Resources to bear any portion of such fees or expenses related
to service providers not retained by it shall be contingent upon Resources'
prior written approval of the retention of any such service providers.

     10.  Attorney's Fees. Should suit be brought to enforce or interpret any
part of the Agreement, the prevailing party will be entitled to recover, as an
element of the costs of suit and not as damages, reasonable attorneys' fees
actually incurred by such prevailing party (including, without limitation,
costs, expenses and fees on any appeal). The prevailing party will be entitled
to recover its costs of suit, regardless of whether such suit proceeds to final
judgment.

     11.  Notice of Change of Control. Buyer shall notify Resources in writing
of any Change of Control within 30 days of the occurrence of such Change of
Control and shall promptly provide Resources with all information in Buyer's
possession relating to such Change of Control as Resources may reasonably
request. Notwithstanding any other provision of this Agreement, Resources may
elect, by delivering written notice to Buyer within 90 days after its receipt of
the aforementioned notice from Buyer, to have such Change of Control not deemed
a "Change of Control" for purposes of this Agreement. Resources shall have the
right to make such an election with respect to any Change of Control.

                                       13

<PAGE>

     12.  Construction. Each of the parties further agrees that notwithstanding
anything to the contrary contained herein, the provisions of this Agreement in
all events shall be interpreted and applied in a manner consistent with the
following principle: Alliant Energy shall be compensated for 90% of any tax
savings arising from (i) the increase in basis of the assets of Whiting and
Whiting Subs due to the Section 338(h)(10) Election and (ii) the payments
pursuant to this Agreement.

     13.  Notices. Any notice required under any provisions of this Agreement
shall be made in the manner provided in the section entitled "Notices" in the
Master Separation Agreement. Delivery of notice to Buyer shall be deemed to be
delivery of notice to Whiting and Whiting Subs.

     14.  Governing Law. This Agreement shall be governed by and construed in
accordance with the law of the state of Wisconsin applicable to contracts made
and to be performed therein, without effect to its choice of law.

     15.  Binding Effect; Successors. This Agreement shall be binding upon and
inure to the benefit of any successor, by merger, acquisition of assets or
otherwise, to any of the parties hereto (including but not limited to any
successor of Alliant Energy, Resources, Buyer, Whiting or Whiting Subs
succeeding to the tax attributes of Alliant Energy, Resources, Buyer, Whiting or
Whiting Subs under Section 381 of the Code), to the same extent as if such
successor had been an original party to the Agreement. In addition, Buyer shall
cause any and all members of the Buyer Group to be bound by the Agreement to the
extent necessary to implement the Agreement. Moreover, in the event of any
acquisition of the assets of Whiting or Whiting Subs in which gain or loss is
not recognized, in whole or in part, for federal income tax purposes, Buyer,
Whiting and Whiting Subs shall ensure that any purchaser of such assets shall
assume the obligation set forth in this Agreement.

     16.  Severability. In the event that any term or provision of this
Agreement shall for any reason be held invalid, illegal or unenforceable in any
respect, such invalidity, illegality or unenforceability shall not affect any
other term or provision, to the extent the same shall have been held to be
invalid, illegal or unenforceable, had never been contained herein.

     17.  Headings. The headings in the sections of this Agreement are inserted
for convenience of reference only and shall not constitute a part hereof.

     18.  Waivers. No waiver of any breach or default hereunder shall be
considered valid unless in writing and signed by the party giving such waiver,
and no such waiver shall be deemed a waiver of any subsequent breach or default
of the same or similar nature.

     19.  Rules of Construction. Each of the parties hereto agrees that (a) the
normal rule of construction to the effect that any ambiguities are to be
resolved against the drafting party shall not be employed in the interpretation
or construction of this Agreement, and (b) no usage of trade, course of dealing,
course of performance or enforcement or surrounding circumstances shall be used
in interpreting or construing this Agreement.

                                       14

<PAGE>

     20.  Counterparts. This Agreement may be executed simultaneously in two or
more counterparts, each of which shall be deemed an original, but all of which
together shall constitute one and the same instrument.

     21.  Entire Agreement. This Agreement, together with the Tax Allocation
Agreement, the Registration Rights Agreement and the Master Separation
Agreement, constitutes the entire agreement of the parties with respect to the
subject matter hereof, supersedes all prior agreements and understandings
between them, and may not be modified, amended or terminated except by a written
agreement signed by all of the parties hereto. In the event there is a conflict
between this Agreement and the Tax Allocation Agreement, this Agreement shall
control.

                                       15

<PAGE>

          IN WITNESS WHEREOF, the parties hereto have caused this Agreement to
be executed as of the date first above written.

                                        ALLIANT ENERGY CORPORATION

                                          By:   _____________________________
                                          Name: _____________________________
                                          Title:_____________________________

                                        ALLIANT ENERGY RESOURCES, INC.

                                          By:   _____________________________
                                          Name: _____________________________
                                          Title:_____________________________

                                        WHITING PETROLEUM CORPORATION

                                          By:   _____________________________
                                          Name: _____________________________
                                          Title:_____________________________

                                        WHITING OIL AND GAS CORPORATION

                                          By:   _____________________________
                                          Name: _____________________________
                                          Title:_____________________________

                                        WHITING-GOLDEN GAS CORPORATION

                                          By:   _____________________________
                                          Name: _____________________________
                                          Title:_____________________________

                                        WHITING PROGRAMS, INC.

                                          By:   _____________________________
                                          Name: _____________________________
                                          Title:_____________________________

                                        WOK ACQUISITION COMPANY

                                          By:   _____________________________
                                          Name: _____________________________
                                          Title:_____________________________

                                       16

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