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10-Q – 2025-08-08 – lnt-20250630.htm
Standard & Poor’s Ratings Services Alliant Energy: Corporate/issuer BBB+ Commercial paper A-2 Senior unsecured long-term debt BBB Outlook Stable IPL: Corporate/issuer BBB+ Commercial paper A-2 Senior unsecured long-term debt BBB+ Outlook Stable WPL: Corporate/issuer A- Commercial paper A-2 Senior unsecured long-term debt A- Outlook Stable Off-Balance Sheet Arrangements and Certain Financial Commitments - A summary of Alliant Energy’s and IPL’s off-balance sheet arrangements and Alliant Energy’s, IPL’s and WPL’s contractual obligations is included in the 2024 Form 10-K and has not changed materially from the items reported in the 2024 Form 10-K , except for the items described in Notes 3 , 6 and 12 . ITEM 3. QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK Quantitative and Qualitative Disclosures About Market Risk are reported in the 2024 Form 10-K and have not changed materially. ITEM 4. CONTROLS AND PROCEDURES Alliant Energy’s, IPL’s and WPL’s management evaluated, with the participation of each of Alliant Energy’s, IPL’s and WPL’s Chief Executive Officer, Chief Financial Officer and Disclosure Committee, the effectiveness of the design and operation of Alliant Energy’s, IPL’s and WPL’s disclosure controls and procedures (as defined in Rule 13a-15(e) of the Securities Exchange Act of 1934, as amended) as of June 30, 2025 pursuant to the requirements of the Securities Exchange Act of 1934, as amended. Based on their evaluation, the Chief Executive Officer and the Chief Financial Officer concluded that Alliant Energy’s, IPL’s and WPL’s disclosure controls and procedures were effective as of the quarter ended June 30, 2025. There was no change in Alliant Energy’s, IPL’s and WPL’s internal control over financial reporting that occurred during the quarter ended June 30, 2025 that has materially affected, or is reasonably likely to materially affect, Alliant Energy’s, IPL’s or WPL’s internal control over financial reporting. 36 Table of Contents PART II. OTHER INFORMATION ITEM 1. LEGAL PROCEEDINGS None. SEC regulations require Alliant Energy, IPL and WPL to disclose information about certain proceedings arising under federal, state or local environmental provisions when a governmental authority is a party to the proceedings and such proceedings involve potential monetary sanctions that Alliant Energy, IPL and WPL reasonably believe will exceed a specified threshold. Pursuant to the SEC regulations, Alliant Energy, IPL and WPL use a threshold of $1 million for purposes of determining whether disclosure of any such proceedings is required. Applying this threshold, there are no environmental matters to disclose for this period. ITEM 1A. RISK FACTORS The risk factors described in Item 1A in the 2024 Form 10-K have not changed materially. ITEM 2. UNREGISTERED SALES OF EQUITY SECURITIES AND USE OF PROCEEDS A summary of Alliant Energy common stock repurchases for the quarter ended June 30, 2025 was as follows: Total Number Average Price Total Number of Shares Maximum Number (or Approximate of Shares Paid Per Purchased as Part of Dollar Value) of Shares That May Period Purchased (a) Share Publicly Announced Plan Yet Be Purchased Under the Plan (a) April 1 through April 30 6,098 $60.59 — N/A May 1 through May 31 2,918 61.71 — N/A June 1 through June 30 8 60.51 — N/A 9,024 60.95 — (a) All shares were purchased on the open market and held in a rabbi trust under the Alliant Energy Deferred Compensation Plan. There is no limit on the number of shares of Alliant Energy common stock that may be held under the Deferred Compensation Plan, which currently does not have an expiration date. ITEM 5. OTHER INFORMATION (c) During the quarter ended June 30, 2025, no director or officer of Alliant Energy, IPL or WPL adopted or terminated a Rule 10b5-1 trading arrangement or non-Rule 10b5-1 trading arrangement, as each term is defined in Item 408(a) of Regulation S-K . 37 Table of Contents ITEM 6. EXHIBITS The following Exhibits are filed herewith or incorporated herein by reference. Exhibit Number Description 4.1 Indenture, dated as of May 15, 2025, between Alliant Energy and The Bank of New York Mellon Trust Company, N.A., as trustee (incorporated by reference to Exhibit 4.1 to Alliant Energy ’ s Form 8-K, filed May 15, 2025 (File No. 1-9894)) 4.2 Officer’s Certificate, dated as of May 19, 2025, creating IPL’s 5.600% Senior Debentures due June 29, 2035 (incorporated by reference to Exhibit 4.1 to IPL’s Form 8-K, filed May 19, 2025 (File No. 1-4117)) 31.1 Certification of the Chief Executive Officer for Alliant Energy 31.2 Certification of the Chief Financial Officer for Alliant Energy 31.3 Certification of the Chief Executive Officer for IPL 31.4 Certification of the Chief Financial Officer for IPL 31.5 Certification of the Chief Executive Officer for WPL 31.6 Certification of the Chief Financial Officer for WPL 32.1 Written Statement of the Chief Executive Officer and Chief Financial Officer Pursuant to 18 U.S.C.§1350 for Alliant Energy 32.2 Written Statement of the Chief Executive Officer and Chief Financial Officer Pursuant to 18 U.S.C.§1350 for IPL 32.3 Written Statement of the Chief Executive Officer and Chief Financial Officer Pursuant to 18 U.S.C.§1350 for WPL 101.INS Inline XBRL Instance Document - the instance document does not appear in the Interactive Data File because its XBRL tags are embedded within the Inline XBRL document 101.SCH Inline XBRL Taxonomy Extension Schema Document 101.CAL Inline XBRL Taxonomy Extension Calculation Linkbase Document 101.LAB Inline XBRL Taxonomy Extension Label Linkbase Document 101.PRE Inline XBRL Taxonomy Extension Presentation Linkbase Document 101.DEF Inline XBRL Taxonomy Extension Definition Linkbase Document 104 Cover Page Interactive Data File (embedded within the Inline XBRL document) SIGNATURES Pursuant to the requirements of the Securities Exchange Act of 1934, Alliant Energy Corporation, Interstate Power and Light Company and Wisconsin Power and Light Company have each duly caused this report to be signed on its behalf by the undersigned thereunto duly authorized on the 8th day of August 2025. ALLIANT ENERGY CORPORATION Registrant By: /s/ Dylan M. Syse Chief Accounting Officer and Controller Dylan M. Syse (Principal Accounting Officer and Authorized Signatory) INTERSTATE POWER AND LIGHT COMPANY Registrant By: /s/ Dylan M. Syse Chief Accounting Officer and Controller Dylan M. Syse (Principal Accounting Officer and Authorized Signatory) WISCONSIN POWER AND LIGHT COMPANY Registrant By: /s/ Dylan M. Syse Chief Accounting Officer and Controller Dylan M. Syse (Principal Accounting Officer and Authorized Signatory) 38