White River Hub, LLC

Original Volume No. 1

Effective Date: 11/01/2008, Docket: RP08-645-000, Status: Effective

Original Sheet No. 132 Original Sheet No. 132

GENERAL TERMS AND CONDITIONS

(Continued)

15. FACILITIES

White River is not required to construct or acquire any additional

facilities to provide requested transportation service. If White River

installs facilities at the request of a Shipper, that Shipper shall make full

payment to White River for the additional facilities, except as may otherwise

be provided in the Shipper's service agreement.

Shipper's payment to White River shall include the full cost of the

facility, the tax burden created by the payment as well as the tax on tax

effect generated by the payment. Reimbursement for federal income taxes on

Shipper's payment will be computed by first determining the tax on tax effect,

and then deducting the present value of the future tax benefit provided by the

future depreciation of plant involved in the payment.

The tax-on-tax effect will be determined by the product of (a) the

dollar amount qualifying as a contribution in aid of construction under the

Tax Reform Act of 1986 and (b) the "tax rate" divided by 1 minus the tax rate:

i.e.

Tax Rate

1-Tax Rate

The present value of the tax benefit provided by the future depreciation

of plant shall be calculated by White River according to the present value

formula shown in § 5 to these General Terms and Conditions. Shipper shall

have no ownership interest in the additional facilities installed by White

River.