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Sometimes when management thinks about what is best for their customer, they only think about keeping rates as low as possible, while maintaining a high quality of service.  Too often they fail to consider the state of customer relations.  In the world we have to work in today, utilities cannot function well without growing the goodwill of their customers.  Without that goodwill, it is an uphill battle to fund the financial challenges utilities face today that will be even more significant in the years ahead.  For good customer relations, you need to provide quality level of service at the lowest price possible.  It also requires doing what you can to keep a positive relationship with your customers.

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To ensure compliance with U.S. Treasury Department Regulations, we are required to advise you that, unless otherwise expressly indicated, any federal tax advice contained in this communication, including any attachments, is not intended or written by us to be used, and cannot be used, by anyone for the purpose of avoiding federal tax penalties.