{"schema_version":"secwatch.filing_event.v1","accession":"0000352541-24-000072","form_type":"8-K","ticker":"LNT","cik":"0000352541","company_name":"ALLIANT ENERGY CORP","filed_at":"2024-06-24T23:59:59+00:00","discovered_at":"2026-05-14T18:03:21.566021+00:00","generated_at":"2026-06-01T02:37:59.577723+00:00","sec_items":["2.06"],"event_type":"other_material","sentiment":"negative","materiality_score":0.7,"calibrated_materiality_score":0.7,"confidence":"high","headline":"Alliant Energy records $60M pre-tax impairment on Lansing coal plant regulatory asset","bullets":["Non-cash pre-tax charge of ~$60M ($45M after-tax, $0.17/diluted share) for Q2 2024.","Impairment related to IPL's Lansing Generating Station regulatory asset, no longer probable to earn return.","Charge triggered by non-unanimous settlement agreement in IPL retail electric rate review with Iowa OCA and IBC.","Settlement agreement subject to Iowa Utilities Board approval; final rates expected later in 2024."],"urls":{"canonical":"https://secwatch.observer/filing/0000352541-24-000072","json":"https://secwatch.observer/filing/0000352541-24-000072.json","markdown":"https://secwatch.observer/filing/0000352541-24-000072.md","text":"https://secwatch.observer/filing/0000352541-24-000072.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/352541/000035254124000072/0000352541-24-000072-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/52485/000035254124000072/lnt-20240620.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-01T02:37:59.577723+00:00"},"review":{"review_status":"machine_generated","human_reviewed":false,"corrected":false,"correction_note":null,"correction_timestamp":null,"superseded_by":null,"related_filings":[]},"source_grounded_claims":[],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}