Attached is the May Newsletter for the Energy Restructuring & Decommissioning
Tax Group.

Martha Groves Pugh
McDermott, Will & Emery
600 13th Street, N.W.
Washington, DC  20005-3096
(202) 756-8391
(202) 756-8802 (fax)
mpugh@mwe.com
(See attached file: WDC99_433547_1.DOC)

(See attached file: WDC99_433845_1.XLS)

(See attached file: WDC99_433837_1.DOC)


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For more information on McDERMOTT, WILL & EMERY please visit our website at:
http://www.mwe.com/

 - WDC99_433547_1.DOC
 - WDC99_433845_1.XLS
 - WDC99_433837_1.DOC