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- S-4 Registration of securities issued in business combination transactions
- 3.3 Certificate of Formation-berrians I Gas
- 3.4 Limited Liability Company Agreement-berrians
- 3.5 Certificate of Formation-big Cajun II Unit 4
- 3.6 Limited Liability Company Agreement-big Cajun II
- 3.7 Articles of Incorporation-capistrano Cogeneration
- 3.8 By-laws - Capistrano Cogeneration Company
- 3.9 Articles of Incorporation-chickahominy
- 3.10 By-laws - Chickahominy River Energy
- 3.11 Articles of Incorporation-eastern Sierra
- 3.12 By-laws - Eastern Sierra Energy
- 3.13 Certificate of Formation-el Segundo Power II
- 3.14 Limited Liability Company Agreement-el Segundo
- 3.15 Articles of Incorporation-hanover Energy
- 3.16 By-laws - Hanover Energy
- 3.17 Certificate of Incorporation-indian River
- 3.18 By-laws - Indian River Operations
- 3.19 Articles of Incoporation-james River Power
- 3.20 Limited Liability Company Agreement-james River
- 3.21 Certificate of Limited Partnership-kaufman Cogen
- 3.22 Limited Partnership Agreement-kaufman Cogen
- 3.23 Certificate of Formation-louisiana Generating
- 3.24 Limited Liability Company Agreement-louisiana
- 3.25 Certificate of Formation-neo California Power
- 3.26 Limited Liability Company Agreement-neo California
- 3.27 Certificate of Formation-neo Chester-gen
- 3.28 Limited Liability Company Agreement-neo Chester
- 3.29 Articles of Incorporation-neo Corporation
- 3.30 By-laws - Neo Corporation
- 3.31 Certificate of Formation-neo Freehold-gen
- 3.32 Limited Liability Company Agreement-neo Freehold
- 3.33 Certificate of Incorporation-neo Landfill Gas
- 3.34 By-laws - Neo Landfill
- 3.35 Certificate of Incorporation-neo Power Services
- 3.36 By-laws - Neo Power Services
- 3.37 Certificate of Formation-northeast Generation
- 3.38 Limited Liability Company Agreement-northeast Generating
- 3.39 Certificate of Incorporation-nrg Affiliate
- 3.40 By-laws - NRG Affiliate Services
- 3.41 Certificate of Incorporation-nrg Arthur Kill
- 3.42 By-laws - NRG Arthur Kill Operations
- 3.43 Certificate of Incorporation-nrg Asia-pacific
- 3.44 By-laws - NRG Asia-pacific
- 3.45 Certificate of Incorporation-nrg Astoria Gas
- 3.46 By-laws - NRG Astoria Gas Turbine Operations
- 3.47 Certificate of Formation-nrg Bayou Cove
- 3.48 Limited Liability Company Agreement-nrg Bayou Cove
- 3.49 Certificate of Incorporation-nrg Cabrillo Power
- 3.50 By-laws - NRG Cabrillo Power
- 3.51 Certificate of Incorporation-nrg Cadillac
- 3.52 By-laws - NRG Cadillac Operations
- 3.53 Certificate of Formation-nrg California Peaker
- 3.54 Limited Liability Company Agreement-nrg California
- 3.55 Certificate of Formation-nrg Central Us
- 3.56 Limited Liability Company Agreement-nrg Central Us
- 3.57 Certificate of Incorporation-nrg Connecticut
- 3.58 By-laws - NRG Connecticut Affiliate
- 3.59 Certificate of Incorporation-nrg Devon Operations
- 3.60 By-laws - NRG Devon Operations
- 3.61 Certificate of Incorporation-nrg Dunkirk
- 3.62 By-laws - NRG Dunkirk Operations
- 3.63 Certificate of Formation-nrg Eastern
- 3.64 Limited Liability Company Agreement-nrg Eastern
- 3.65 Certificate of Incorporation-nrg El Segundo
- 3.66 By-laws - NRG El Segundo Operations
- 3.67 Certificate of Incorporation-nrg Huntley
- 3.68 By-laws - NRG Huntley Operations
- 3.69 Certificate of Formation-nrg International
- 3.70 Limited Liability Company Agreement-nrg International
- 3.71 Certificate of Formation-nrg Kaufman
- 3.72 Limited Liability Company Agreement-nrg Kaufman
- 3.73 Certificate of Formation-nrg Mesquite
- 3.74 Limited Liability Company Agreement-nrg Mesquite
- 3.75 Certificate of Incorporation-nrg Midatlantic
- 3.76 By-laws - NRG Midatlantic
- 3.77 Certificate of Formation-nrg Midatlantic
- 3.78 Limited Liability Company Agreement-nrg Midatlantic
- 3.79 Certificate of Incorporation-nrg Middletown
- 3.80 By-laws - NRG Middletown Operations
- 3.81 Certificate of Incorporation-nrg Montville
- 3.82 By-laws - NRG Montville Operations
- 3.83 Certificate of Formation-nrg New Jersey Energy
- 3.84 Limited Liability Company Agreement-nrg New Jersey
- 3.85 Certificate of Incorporation-nrg North Central
- 3.86 By-laws - NRG North Central Operations
- 3.87 Certificate of Incorporation-nrg Northeast
- 3.88 By-laws - NRG Northeast Affiliate Services
- 3.89 Certificate of Incorporation-nrg Norwalk Harbor
- 3.90 By-laws - NRG Norwalk Harbor Operations
- 3.91 Certificate of Incorporation-nrg Operating Service
- 3.92 By-laws - NRG Operating Services
- 3.93 Certificate of Incorporation-nrg Oswego Harbor
- 3.94 By-laws - NRG Oswego Harbor Power Operations
- 3.95 Certificate of Incorporation-nrg Power Marketing
- 3.96 By-laws - NRG Power Marketing
- 3.97 Certificate of Incorporation-nrg Saguaro Operations
- 3.98 By-laws - NRG Saguaro Operations
- 3.99 Certificate of Incorporation-nrg South Central
- 3.100 By-laws - NRG South Central Affiliate Services
- 3.101 Certificate of Incorporation-nrg South Central
- 3.102 By-laws - NRG South Central Operations
- 3.103 Certificate of Formation-nrg West Coast
- 3.104 Limited Liability Company Agreement-nrg West Coast
- 3.105 Certificate of Incorporation-nrg Western Affiliate
- 3.106 By-laws - NRG Western Affiliate Services
- 3.107 Certificate of Incorporation-somerset Operations
- 3.108 By-laws - Somerset Operations
- 3.109 Certificate of Formation-south Central Generation
- 3.110 Limited Liability Company Agreement-south Central
- 3.111 Certificate of Incorporation-vienna Operations
- 3.112 By-laws - Vienna Operations
- 3.113 Certificate of Formation-arthur Kill Power
- 3.114 Certificate of Formation-astoria Gas Turbine Power
- 3.115 Certificate of Formation-connecticut Jet Power
- 3.116 Certificate of Formation-devon Power
- 3.117 Certificate of Formation-dunkirk Power
- 3.118 Certificate of Formation-huntley Power
- 3.119 Certificate of Formation-middletown Power
- 3.120 Certificate of Formation-montville Power
- 3.121 Certificate of Formation-norwalk Power
- 3.122 Certificate of Formation-nrg New Roads Holdings
- 3.123 Certificate of Formation-nrg Northeast Generating
- 3.124 Certificate of Formation-nrg South Central Generating
- 3.125 Certificate of Formation-oswego Harbor Power
- 3.126 Certificate of Formation-somerset Power
- 3.127 Form of Amended/restated Limited Liability Agreement
- 3.128 Certificate of Formation-commonwealth Atlantic
- 3.129 Certificate of Formation-conemaugh Power
- 3.130 Certificate of Formation-indian River Power
- 3.131 Certificate of Formation-keystone Power
- 3.132 Certificate of Formation-midatlantic Generation
- 3.133 Certificate of Formation-nrg Midatlantic
- 3.134 Certificate of Formation-nrg Rocky Road
- 3.135 Certificate of Formation-saguaro Power
- 3.136 Certificate of Formation-vienna Power
- 3.137 Form of Amended/restated Limited Liability Agreement
- 5.1 Opinion/consent of Kirkland & Ellis LLP
- 5.2 Opinion/consent of Leonard, Street and Deinard
- 5.3 Opinion/consent of Williams Mullen
- 8.1 Opinion/consent of Kirkland & Ellis LLP
- 12.1 Statement Re: Compuation of Ratios
- 23.1 Consent of Pricewaterhousecoopers LLP
- 25.1 Statement of Eligibility of Trustee on Form T-1
- 99.1 Form of Letter of Transmittal
- 99.2 Form of Tender Instructions
- 99.3 Form of Notice of Guaranteed Delivery
Exhibit 8.1
[KIRKLAND & ELLIS LLP LETTERHEAD]
October 28, 2004
NRG Energy, Inc.
and the Guarantors set forth on Exhibit A
901 Marquette Avenue
Suite 2300
Minneapolis, Minnesota 55402
Re: | Registration Statement on Form S-4 (Registration No. 333- | ) |
Ladies and Gentlemen:
We are issuing this opinion letter in our capacity as special legal counsel to NRG Energy, Inc., a Delaware corporation (the “Issuer”), and the guarantors set forth on Exhibit A hereto (the “Guarantors” and, collectively with the Issuer, the “Registrants”). This opinion letter is being delivered in connection with the proposed registration by the Issuer of $1,725,000,000 in aggregate principal amount of the Issuer’s 8% Second Priority Senior Secured Notes due 2013, Series B (the “Exchange Notes”) pursuant to a Registration Statement on Form S-4 (Registration No. 333- ) as filed with the Securities and Exchange Commission (the “Commission”) on or about the date hereof, under the Securities Act of 1933, as amended (the “Act”) (such Registration Statement, as amended or supplemented, is hereinafter referred to as the “Registration Statement”).
You have requested our opinion as to certain United States federal income tax consequences of participating in the exchange offer for Exchange Notes described in the Registration Statement. Our opinion, under the law in effect on the date hereof, is set forth in the statements made in the Registration Statement under the caption “Certain Federal Income Tax Consequences — United States Holders — Exchange Offer.”
The opinion set forth therein is based on the applicable provisions of the Internal Revenue Code of 1986, as amended; the Treasury Regulations promulgated or proposed thereunder; current positions of the Internal Revenue Service (the “IRS”) contained in published revenue rulings, revenue procedures and announcements; existing judicial decisions; and other applicable authorities, all of which are subject to change, possibly with retroactive effect.
Unlike a ruling from the IRS, opinions of counsel are not binding on the IRS. Hence, no assurance can be given that the opinion stated in the Registration Statement will not be successfully challenged by the IRS or rejected by a court. We express no opinion concerning any Federal income tax matter other than those discussed in the Registration Statement under the caption “Certain Federal Income Tax Consequences — United States Holders - Exchange Offer.”
NRG Energy, Inc.
October 28, 2004
Page 2
We hereby consent to the filing of this opinion with the commission as Exhibit 8.1 to the Registration Statement. We also consent to the reference to our firm under the heading “Legal Matters” in the Registration Statement. In giving this consent, we do not thereby admit that we are in the category of persons whose consent is required under Section 7 of the Act or the rules and regulations of the Commission.
Sincerely, | ||||
/s/ Kirkland & Ellis LLP | ||||
Kirkland & Ellis LLP | ||||
Exhibit A
Guarantors
Arthur Kill Power LLC
Astoria Gas Turbine Power LLC
Berrians I Gas Turbine Power LLC
Big Cajun II Unit 4 LLC
Capistrano Cogeneration Company
Chickahominy River Energy Corp.
Commonwealth Atlantic Power LLC
Conemaugh Power LLC
Connecticut Jet Power LLC
Devon Power LLC
Dunkirk Power LLC
Eastern Sierra Energy Company
El Segundo Power II LLC
Hanover Energy Company
Huntley Power LLC
Indian River Operations Inc.
Indian River Power LLC
James River Power LLC
Kaufman Cogen LP
Keystone Power LLC
Louisiana Generating LLC
MidAtlantic Generation Holding LLC
Middletown Power LLC
Montville Power LLC
NEO California Power LLC
NEO Chester-Gen LLC
NEO Corporation
NEO Freehold-Gen LLC
NEO Landfill Gas Holdings Inc.
NEO Power Services Inc.
NEO Tajiguas LLC
Northeast Generation Holding LLC
Norwalk Power LLC
NRG Affiliate Services Inc.
NRG Arthur Kill Operations Inc.
NRG Asia-Pacific, Ltd.
NRG Astoria Gas Turbine Operations Inc.
NRG Bayou Cove LLC
NRG Cabrillo Power Operations Inc.
NRG Cadillac Operations Inc.
NRG California Peaker Operations LLC
NRG Central U.S. LLC
NRG Connecticut Affiliate Services Inc.
NRG Devon Operations Inc.
NRG Dunkirk Operations Inc.
NRG Eastern LLC
NRG El Segundo Operations Inc.
NRG Huntley Operations Inc.
NRG International LLC
NRG Kaufman LLC
NRG Mesquite LLC
NRG MidAtlantic Affiliate Services Inc.
NRG MidAtlantic Generating LLC
NRG MidAtlantic LLC
NRG Middletown Operations Inc.
NRG Montville Operations Inc.
NRG New Jersey Energy Sales LLC
NRG New Roads Holdings LLC
NRG North Central Operations Inc.
NRG Northeast Affiliate Services Inc.
NRG Northeast Generating LLC
NRG Norwalk Harbor Operations Inc.
NRG Operating Services, Inc.
NRG Oswego Harbor Power Operations Inc.
NRG Power Marketing Inc.
NRG Rocky Road LLC
NRG Saguaro Operations Inc.
NRG South Central Affiliate Services Inc.
NRG South Central Generating LLC
NRG South Central Operations Inc.
NRG West Coast LLC
NRG Western Affiliate Services Inc.
Oswego Harbor Power LLC
Saguaro Power LLC
Somerset Operations Inc.
Somerset Power LLC
South Central Generation Holding LLC
Vienna Operations Inc.
Vienna Power LLC