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Investor Presentaiton

U.S. Tax Reform - State Regulatory Update Michigan Alaska D.C. Virginia Maryland Commission Action Regulated utilities have been ordered to report how lower taxes will benefit customers Regulated utilities have been asked to submit proposals on how tax reductions will be flowed through to customers. All regulated utilities shall track the impact of tax reform and provide for appropriate accruals effective Jan 1, 2018. This included the revenue requirement impact and the impact from the revaluation of the deferred tax liability. Company Proposal AltaGas has proposed an immediate rate reduction using last filed rate case calculated using the new federal tax rate. Adjustment to deferred tax liability to factor into next rate case. CINGSA proposed to address the income tax expense reduction impact in its April 30 rate case filing and adjustments to deferred taxes to factor into that rate case.. ENSTAR is expected to file a revised tariff by the end of April to pass on savings to customers and adjustments to deferred income tax to factor into next rate case. WGL has proposed an immediate rate reduction using the last filed rate case calculated using the new federal rate. The impact of the revaluation of the deferred tax liability has also been factored into the rate reduction. Status Michigan PSC has established expedited regulatory process to consider utility's proposals in order to effectuate rate reductions to customers. • Awaiting further action from the Regulatory Commission of Alaska. AltaGas See "forward-looking information" Commission has approved WGL's submission 30
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