Most of the current interconnection agreements contain language requiring a 
tax gross up and, possibly, purchase of the utility's preferred meter (with 
the utility to own the meter.)  

First, there may be possible structures to minimize the tax gross up for 
contributions in aid of construction (CIAC).  Contact ENA tax counsel when 
working on these deals. 

Second, Enron pipelines have allowed the customer to purchase and own its own 
metering equipment, as long as such equipment meets the pipeline 
requirements.  This would have tax gross up implications because the utility 
would own less equipment.  Let me know if a utility is requiring metering 
equipment and we would rather use and own our own equipment.

Thanks.