Mmr Research Associates Inc, 80 Mill St, Roswell, GA 30075, US

J. Kennedy and Associates, Inc ( "Kennedy and Associates" ) is an economic consulting firm specializing in the electric, natural gas, and water utility industries. We provide services in utility rates, planning, contract negotiations, and litigation services to industrial and large commercial utility consumers, regulatory commissions, and commission staffs, attorneys general, consumers counsel and other utility consumers or their representatives. The firm's principals are Mr. Stephen J. Baron and Mr. Lane Kollen. In addition, the firm has a staff of professional consultants able to offer services in a broad range of disciplines. Principals Baron and Kollen have extensive experience in utility and economic consulting, both nationally and internationally. In addition, the firm's professional consultants possess utility, commission, and consulting experience that encompass a broad range of disciplines, including economics, engineering, planning, computer sciences, finance, accounting, and taxes. Our consultants hold a variety of advanced degrees and professional licenses. Kennedy and Associates provides consulting services to consumers and regulators, utilizing skills and techniques that parallel those currently in use by progressive electric, gas, and water utilities. The firm employs advanced costing, rate design, and planning techniques, using models and computer programs developed by the firm's principals and other consultants as well as proprietary computer simulation models developed by third parties and used by progressive utilities, such as PROMOD and Strategist. Kennedy and Associates has been retained to analyze many of the complex problems currently affecting the electric utility industry and its customers in the areas of electric and gas restructuring, cost analysis, comprehensive and focused management audits, utility affiliate transaction analysis, regulated/nonregulated cost allocation analysis, accounting and taxes, generation planning, load forecasting and financing. Our extensive experience in electric and gas utility restructuring provides us with a significant level of expertise and experience to assist our clients. In the natural gas industry, the firm has addressed revenue requirements, cost-of-service, gas purchasing practices audits, and retail competition. Kennedy and Associates, now in its twenty-sixth year of operation, has been a key player in many of the most significant rate proceedings and investigations litigated in recent years.

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