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2.6 - Nature of ownership and legal form

AEP was incorporated under the laws of the State of New York in 1906 and reorganized in 1925. It is a public utility holding company that owns, directly or indirectly, all of the outstanding common stock of its public utility subsidiaries and varying percentages of other subsidiaries. Please see page 1 of AEP's 2011 10K for more detail.

2012