Apr 28, 2010. /Lesprom Network/. Wausau Paper reported 1Q net earnings of $2.9 million, or $0.06 per share, compared with a net loss of $1.4 million, or $0.03 per share, in the prior year. Net sales increased 7% to $256 million, as shipments rose 9% to 168,000 tons, company said in a statement received by Lesprom Network. 1Q results include tax charges of $1.2 million, or $0.02 per share, related to the passage of the “Patient Protection and Affordable Care” and “Health Care and Education Reconciliation” Acts of March 2010. Prior-year 1Q results included after-tax charges of $2.8 million, or $0.06 per share, related primarily to the 2009 closure of the paper mill in Jay, Maine, and a converting facility in Appleton, Wisconsin; and after-tax expenses of $1.9 million, or $0.04 per share, related to the rebuild of the towel machine at the Tissue segment’s Middletown, Ohio, mill and start-up of the Paper segment’s distribution center in Bedford Park, Illinois. Excluding these items, 1Q adjusted net earnings were $4.1 million, or $0.08 per share, compared with earnings of $3.4 million, or $0.07 per share last year. Commenting on the outlook for the 2Q, Thomas Howatt, President and CEO, said, “We remain focused on driving long-term profitability by accelerating growth in our highly successful Tissue business while continuing to enhance the competitive position of our Paper segment in each of its core markets. Market conditions have been slow to improve and fiber costs have risen to near-record levels. In addition, we intend to execute annual maintenance outages at several of our manufacturing facilities during the 2Q. Even so, we expect 2Q results to improve modestly from 1Q adjusted earnings of $0.08 per share.” Adjusted for one-time restructuring charges, timberland sales and tax credits, earnings in the 2Q 2009 were $0.15 per share. Wausau Paper produces and markets fine printing and writing and technical specialty papers and "away-from-home" towel and tissue products.