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Form 1120-ND                                                                         Return for Nuclear Decommissioning Funds and 
(Rev. October 2013)                                                                                      Certain Related Persons                                                                              OMB No. 1545-0954
Department of the Treasury  
Internal Revenue Service                                                  ▶ Information about Form 1120-ND and its separate instructions is at www.irs.gov/form1120nd.
For calendar year 20                                                      , or fiscal year beginning                           , 20   , and ending                            , 20
                                                           Name of fund                                                                                               A    Employer identification number of fund 
                                                                                                                                                                            (see instructions)
                                                           Name of trustee or disqualified person (complete if filing to report section 4951 taxes)

                                                           Address of filer. Number, street, and room or suite no. If a P.O. box, see instructions.                   B    Identifying number of trustee or  
                                                                                                                                                                            disqualified person (see instructions)
                                                           City or town, state or province, country, ZIP or foreign postal code
                     Please Type or Print 

C  Return filed for (see Specific Instructions, check applicable box):                                                                Fund                  Trustee               Disqualified person

D  Check applicable boxes:                                                           (1)   Final return      (2)                 Name change            (3)   Address change                       (4) Amended return 
E  The books are in care of ▶                                                                                                                         Phone no. ▶
                                          Located at ▶
                                                                                                Part I—Computation of Fund Income Tax 
                                                           1  Taxable interest       .   . . .  .    .  .  . .                 . .  . . .           . . .   . .  .  . .     . .                    1 
                                                           2  Capital gain net income (attach Schedule D (Form 1120))  .                            . . .   . .  .  . .     . .                    2 
                                                           3  Other income (attach schedule)  .         .  . .                 . .  . . .           . . .   . .  .  . .     . .                    3 
                                          Income 
                                                           4  Gross income. Add lines 1 through 3  .         .                 . .  . . .           . . .   . .  .  . .     . .                    4 
                                                           5  Trustees fees  .       .   . . .  .    .  .  . .                 . .  . . .           . . .   . .  .  . .     . .                    5 
                                                           6  Taxes  .  . . .        .   . . .  .    .  .  . .                 . .  . . .           . . .   . .  .  . .     . .                    6 
                                                           7  Accounting and legal services  .       .  .  . .                 . .  . . .           . . .   . .  .  . .     . .                    7 
                                                           8  Other deductions (attach schedule)  .        . .                 . .  . . .           . . .   . .  .  . .     . .                    8 
                                                           9  Total deductions. Add lines 5 through 8  .                       . .  . . .           . . .   . .  .  . .     . .                    9 
                                          Deductions       10 Modified gross income before net operating loss deduction. Subtract line 9 from line 4  .                                            10 
                                                           11 Net operating loss deduction (see instructions)  .                    . . .           . . .   . .  .  . .     . .                    11 
                                                           12 Modified gross income. Subtract line 11 from line 10  .                   .           . . .   . .  .  . .     . .                    12 
                                                           13 Total tax. Multiply line 12 by 20%        .  . .                 . .  . . .           . . .   . .  .  . .     . .                    13 
                                                           14 Payments: 
                                                           a  Overpayment  from  prior  year 
                                                              allowed as a credit        . . .       14a 
                                                           b  Current  year  estimated  tax 
                                                              payments    . .        .   . . .       14b 
                                                           c  Refund  applied  for  on  Form 
                                                              4466  .   . . .        .   . . .       14c (                              )
                                                           d  Subtract line 14c from the total of lines 14a and 14b                   . .           .   14d 
                                                           e  Tax deposited with Form 7004           .  .  . .                 . .  . . .           .   14e 
                                                           f  Total payments. Add lines 14d and 14e .        .                 . .  . . .           . . .   . .  .  . .     . .                    14f 
                                          Tax and Payments 15 Estimated tax penalty. Check if Form 2220 is attached           .                       . .   . .  .  . .     . .                    15 

                                                           16 Tax due. If line 14f is smaller than the total of lines 13 and 15, enter amount owed                          . .                    16 

                                                           17 Overpayment. If line 14f is larger than the total of lines 13 and 15, enter amount overpaid                                          17 

                                                           18 Enter amount of line 17 you want: Credited to next year’s estimated tax ▶                             Refunded ▶                     18 
                                                              Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, 
                                                              correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge.
Sign                                                          ▲                                                                                     ▲                                                  May the IRS discuss this return with 
Here                                                                                                                                                                                                   the  preparer  shown  below  (see 
                                                                Signature of officer                                             Date                 Title                                            instructions)? Yes  No 
                                                                Print/Type preparer’s name                   Preparer’s signature                                     Date                                            PTIN
Paid                                                                                                                                                                                               Check          if  
                                                                                                                                                                                                   self-employed 
Preparer                                                                                                                                                                                                     ▶
                                                                Firm’s name     ▶                                                                                                                  Firm's EIN 
                                                                Firm’s address 
Use Only                                                                       ▶                                                                                                                   Phone no. 
For Paperwork Reduction and Privacy Act Notice, see separate instructions.                                                                                    Cat. No. 11507K                          Form 1120-ND (Rev. 10-2013)



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Form 1120-ND (Rev. 10-2013)                                                                                                                                Page 2 
Schedule L             Balance Sheets                                                  (a) Beginning of year                         (b) End of year 
                                     Assets 
1    Cash  .           . . .     . . .   .   . . . . .              . . . . . .    1 
2    Certificates of deposit .       .   .   . . . . .              . . . . . .    2 
3    U.S. government obligations             . . . . .              . . . . . .    3 
4    State and local government obligations  .       .              . . . . . .    4 
5    Other assets (attach schedule)  .         . . . .              . . . . . .    5 
6    Total assets. Add lines 1 through 5         . . .              . . . . . .    6 
                         Liabilities and Fund Balance 
7    Liabilities  .      . .     . . .   .   . . . . .              . . . . . .    7 
8    Fund balance          .     . . .   .   . . . . .              . . . . . .    8 
9    Total liabilities and fund balance. Add lines 7 and 8  .             . . .    9 
Schedule M             Other Information                                                                                                                   Yes  No
1a   Enter name of the electing taxpayer ▶
b    Enter the employer identification number of the electing taxpayer ▶
2 a  Enter the amount of contributions the fund received during the year under section 468A(a)  .  ▶                       $ 
b    Enter the ruling amount for the tax year under section 468A(d)(2)             . . . .                   . .    .  ▶   $ 
c    Enter the amount of distributions includible in income by the electing taxpayer under section 468A(c)(1)  ▶           $ 
d    Enter the amount of tax-exempt interest received or accrued for the year  .         .                   . .    .  ▶   $ 
3    During the year were any contributions received other than cash payments deductible by the electing taxpayer under section 468A? 
4    During the year were fund assets used for any purpose other than paying the fund’s administrative or incidental 
     expenses (including taxes), for making investments, or for direct or indirect payment of decommissioning costs  of
     a nuclear power plant owned or leased by the electing taxpayer? If “Yes,” attach an explanation  .                         . .  .                . .
5    Self-dealing (see instructions): 
a    Has the fund engaged in any of the following acts during the year, either directly or indirectly, with one or more 
     disqualified persons? 
          (i)   Sale, exchange, or leasing of property              . . . . . .  . . . . .                   . .    .  . . . .  . .  .                . .
          (ii)  Borrowing or lending of money or other extension of credit .       . . . .                   . .    .  . . . .  . .  .                . .
          (iii) Furnishing of goods, services, or facilities  .         . . . .  . . . . .                   . .    .  . . . .  . .  .                . .
          (iv)  Payment of compensation (or payment or reimbursement of expenses)                            . .    .  . . . .  . .  .                . .
          (v)   Transfer to, or use by or for the benefit of, a disqualified person of any part of the fund’s income or assets  .
b    If any of lines 5a(i) through 5a(v) are answered “Yes,” were all of the acts self-dealing exceptions? (see inst.)  .                               .  
c    If the answer to line 5b is “No,” attach a schedule listing the act; the date of the act; and the name, address,  and 
     identifying number of each trustee and/or disqualified person who engaged in the act. 
d    Has  any  self-dealer  or  trustee  taken  any  action  to  “correct”  any  act  of  self-dealing?  See  instructions  for  the 
     definition of “correct.” .      .   .   . . . . .              . . . . . .  . . . . .                   . .    .  . . . .  . .  .                . .
     If “Yes,” attach complete details of the corrective action. Also explain any uncorrected acts. 
                                             Part II—Initial Taxes on Self-Dealing (Section 4951)  
                                          Section A.—Acts of Self-Dealing and Tax Computation 
(a)  Act number             (b)  Date of act                                             (c)  Description of act 
1 
2 
                  (d)  Names of disqualified persons liable for tax                                          (e)  Names of trustees liable for tax 

     (f)  Amount involved in act    (g)  Initial tax on self-dealing disqualified person (10% of column (f))   (h)  Tax on trustee (if applicable) (21/2% of column (f)) 

Total .   .     . .    . . .     . ▶
                                                 Section B.—Summary of Initial Taxes 
1    Enter section 4951 tax on disqualified person (Section A, column (g))  .          . .                   . .    .  . . . .    1 
2    Enter section 4951 tax on trustee (Section A, column (h))  .             .  . . . . .                   . .    .  . . . .    2 
3    Total section 4951 taxes (add lines 1 and 2)                   . . . . . .  . . . . .                   . .    .  . . . .    3 
4    Tax paid with Form 7004 .           .   . . . . .              . . . . . .  . . . . .                   . .    .  . . . .    4 
5    Tax due. Enter the excess, if any, of line 3 over line 4. (Do not enter this amount in Part I.) Pay in
     full with return. (Make check or money order payable to “United States Treasury.”)                             .  . . . .    5 
6    Overpayment. Enter the excess, if any, of line 4 over line 3  .             . . . . .                   . .    .  . . . .    6 
                                                                                                                                Form 1120-ND (Rev. 10-2013)






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