) PO from $44 to $45. In the report, Bank of America commented, "Alliant Energy reported Q1 operating EPS of $0.50 vs. $0.68 last year, well short of our $0.60 estimate and the $0.66 consensus. The miss came down to two items. Historically mild weather hit earnings by $0.14/sh in the quarter, and timing associated with the Iowa tax rider mechanism was another net $0.03/sh negative. Management noted that apart from the weather the quarter was actually in line with expectations. Taking into account the mild weather, LNT management expects earnings this year to come in at the low end of its $2.75-$3.05 guidance, mitigated by and additional cost control estimates." Bank of America maintains its Neutral rating on Alliant Energy, which closed Friday at $43.90.