1. Relationships
   1. Black Hills
      1. B. Hollenbaugh, Tax
   2. Ferrellgas
      1. Cathy Brown, Tax
      2. Jeff McCall, Dir of IA
      3. Jack Harold, Controller
      4. Al Heitman, VP Finance
      5. Ryan VanWinkle, CFO
   3. Mid-American Energy
      1. Steve Evans
   4. Inergy
      1. Stanley Ross, Corp. Controller
   5. GPE
      1. Maria Jenks, Internal Audit
      2. Terry Bassham, CFO
      3. Melissa Hardesty, Tax
      4. Lee Wages, Corp. Controller
   6. Westar
      1. Mike Stadler, VP Tax
   7. Inergy
      1. Brooks Sherman, CFO
   8. Empire Electric
      1. Greg Knapp, CFO
      2. Ross Hartley, Board Member
2. Opportunities
   1. IFRS
      1. GPE
      2. Westar
   2. Audit
      1. Inergy
      2. Black Hills
   3. SALT
      1. GPE
   4. Transaction Services
      1. Ferrellgas
   5. Real EstateConsulting
      1. Northwestern Energy
   6. Forensics
      1. Ferrellgas
   7. Repair Regs
      1. Westar
   8. Tax Consulting
      1. Westar
      2. GPE
      3. Black Hills
   9. Cap & Trade
      1. GPE
      2. Westar
   10. Tax Return Processing
       1. Inergy
       2. Ferrellgas
   11. Process Review
       1. GPE
3. Risks
   1. Technology Risks
   2. Valuation Fluctuations
   3. Regulatory Risks
   4. Lack of Risk Management
   5. Lack of Control
   6. Reduced Workforce
   7. Delinquent A/R
   8. Impairment Exposure
4. Industry Profile
   1. IFRS Considerations
   2. Access to Capital
   3. A/R Collection
   4. Large Public Corp.
      1. GPE
      2. Westar
      3. Empire
      4. EnerJex
   5. Economic Crisis
      1. Some hiring freezes
      2. Freezes on consulting work
   6. Cash Flow Focus
   7. Commodity Risk
   8. Regulatory Impact
   9. Publicly Traded Partnership
      1. Inergy
      2. Ferrellgas
5. Tax Profile
   1. Credits for Renewable Energy
   2. Cap & Trade Legislation
   3. Frequent IRS Exams
   4. Frequent State Exams
   5. NOL Position
      1. GPE
      2. EnerJex
   6. Large Sales/Use Tax Filers
   7. Large Capital Expenditures
   8. Large Partnership
      1. Inergy
      2. Ferrellgas