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SPA <br />The following issues are currently being resolved: <br />Get final sign -off from bond counsel of tax - exempt financing limits for <br />transmission investments OK <br />FERC approval of MISO tariff filing establishing the MVP tariff Approved. <br />Inclusion of Construction Work In Progress (CWIP) in rate base <br />o Using a Hypothetical Capital Structure (55% equity /45% debt) <br />Recognize an equity return of 12.38% <br />o Recovery of Abandoned sunk costs should the project be canceled <br />32 <br />