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