The Commission shall not consider any of the following as an expense of any public utility company, including any allocation of those costs to the public utility from an affiliate or corporate parent, for the purpose of determining any rate or charge, any amount expended for:
         (1) the pension or other post-employment benefits
    
for an employee convicted of committing a criminal act in the course of his or her work with the utility;
        (2) any severance or post-employment costs for an
    
employee convicted of committing a criminal act in the course of his or her work with the utility; or
        (3) criminal penalties, fines, fees, and costs
    
related to criminal charges, criminal investigations, or deferred prosecution agreements.

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