UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
FORM 12b-25
NOTIFICATION OF LATE FILING
Commission File Number: 1-9894
CUSIP Number: 018802-10-8
(Check one) Form 10-K Form 20-F X Form 11-K 10-Q Form N-SAR
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For Period Ended: December 31, 2001
__Transition Report on Form 10-K and Form 10-KSB
__Transition Report on Form 20-F
__Transition Report on Form 11-K
__Transition Report on Form 10-Q and Form 10-QSB
__Transition Report on Form N-SAR
For the transition period ended________________
Nothing in this form shall be construed to imply that the Commission has
verified any information contained herein.
If the notification relates to a portion of the filing checked above,
identify the item(s) to which the notification relates:________________
Part I - Registrant Information
Full Name of Registrant:
Alliant Energy Corporation 401(k) Savings Plan
Address of Principal Executive Office and City, State and Zip Code:
4902 North Biltmore Lane
Madison, WI 53718
Part II - Rules 12b-25 (b) and (c)
If the subject report could not be filed without unreasonable effort or
expense and the registrant seeks relief pursuant to Rule 12b-25(b), the
following should be completed. (Check box if appropriate)
[X] (a) The reasons described in reasonable detail in Part III of this form
could not be eliminated without unreasonable effort or expense;
[X] (b) The subject annual report, semi-annual report, transition report on
Form 10-K, Form 20-F, 11-K or Form N-SAR, or portion thereof will be
filed on or before the fifteenth calendar day following the
prescribed due date; or the subject quarterly report or transition
report on Form 10-Q, or portion thereof will be filed on or before
the fifth calendar day following the prescribed due date; and
[X] (c) The accountant's statement or other exhibit required by Rule
12b-25(c) has been attached if applicable.
Part III - Narrative
State below in reasonable detail the reasons why Form 11-K for the year ended
December 31, 2001 could not be filed within the prescribed period.
On June 12, 2002, Alliant Energy Corporation (Alliant Energy) dismissed
Arthur Andersen LLP (Andersen) as Alliant Energy's independent public
accountants and engaged Deloitte & Touche LLP (Deloitte & Touche) to serve as
Alliant Energy's independent public accountants for 2002. On June 12, 2002,
Alliant Energy engaged Deloitte & Touche to perform the audit of the
financial statements of the Alliant Energy Corporation 401(k) Savings Plan
(the Registrant) for the year ending December 31, 2001. Given the timing of
Deloitte & Touche's appointment as independent public accountants for the
Registrant, Deloitte & Touche is not able to complete the audit of the
financial statements of the Registrant or furnish the required opinion on
such financial statements by the July 1, 2002 filing deadline. As a result,
the Registrant is unable to timely file, without unreasonable effort or
expense, its Annual Report on Form 11-K for the year ended December 31, 2001.
Pursuant to the requirement of Rule 12b-25(c) under the Securities Exchange
Act of 1934, as amended, and pursuant to Part II(b) of this Form 12b-25, a
letter from Deloitte & Touche confirming the foregoing is attached hereto as
Exhibit (99).
In accordance with Rule 12(b)-25(b)(2) of the Securities Exchange Act of
1934, as amended, and pursuant to Part II(b) of this Form 12b-25, the
Registrant undertakes to file its Annual Report on Form 11-K for the year
ended December 31, 2001 within 15 calendar days following the prescribed due
date set forth.
Part IV - Other Information
(1) Name and telephone number of person to contact in regard to this
notification:
John E. Kratchmer
Corporate Controller and Chief Accounting Officer
Alliant Energy Corporation
608.458.3413
(2) Have all other periodic reports required under 13 or 15(d) of the
Securities Exchange Act of 1934 or section 30 of the Investment Company Act
of 1940 during the preceding 12 months or for such shorter period that the
registrant was required to file such report(s) been filed? If the answer is
no, identify report(s).
[X] Yes [ ] No
(3) Is it anticipated that any significant change in results of operations
from the corresponding period for the last fiscal year will be reflected by
the earnings statements to be included in the subject report or portion
thereof?
[ ] Yes [X] No
If so, attach an explanation of the anticipated change, both
narratively, and quantitatively, and, if appropriate, state the reasons
why a reasonable estimate of the results cannot be made.
Alliant Energy Corporation 401(k) Savings Plan has caused this notification
to be signed on its behalf by the undersigned thereunto duly authorized.
Date: June 28, 2002 /s/ John E. Kratchmer
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John E. Kratchmer
Corporate Controller and Chief Accounting Officer