1) Review relevant documents: a. from this proceeding, including Xcel’s Petition, comments from other parties, discovery responses, etc.; b. from prior proceedings before the MPUC related to prepaid pension assets, including petitions, testimony, Commission Orders, etc.; and c. Pension accounting under FAS 87 and FAS 158. 2) Fully analyze and address the six pension asset issues listed in the Commission’s Notice and Order. 3) Fully analyze and address additional question the Department has to evaluate reasonable ratemaking treatment of pension assets and liabilities in rate base and related pension expense. 4) Assist with developing specific questions relating to technical topics to be asked through written discovery and potentially depositions. 5) Provide an oral report summarizing their findings prior to providing final written testimony (direct and surrebuttal) and/or expert reports. 6) Consistent with the deadlines the Administrative Law Judge sets, provide written testimony (direct and surrebuttal) and/or expert reports. 7) Assist the Department with responding to discovery issued by other parties. 8) Testify and answer questions from the Administrative Law Judge and other parties during an evidentiary hearing (a trial-like proceeding) when scheduled. 9) Review drafts of written briefs and proposed findings of facts drafted by the Department’s attorneys for technical accuracy. 10) Assist the Department in preparing for the meeting(s) of the MPUC at which the Commissioners will discuss this matter and make a final decision, attend the meeting(s) and answer questions from Commissioners during the meeting(s).
