Wdesk | MDU-6.30.2014 10Q Exhibit 10(a)






INSTRUMENT OF AMENDMENT TO THE
MDU RESOURCES GROUP, INC.
401(k) RETIREMENT PLAN


The MDU Resources Group, Inc. 401(k) Retirement Plan (as amended and restated March 1, 2011) (the “K-Plan”), is hereby further amended, effective January 1, 2014, unless otherwise indicated as follows:


		
	1.
	By replacing the table in Section D-1-2 Eligibility to Share in the Profit Sharing Feature  of Supplement D-1, Provisions Relating to the Profit Sharing Feature for certain Participating Affiliates, in its entirety, with the following:




	
		
	Participating Affiliate
	Current Effective Date
(Original Effective Date)2

	Anchorage Sand & Gravel Company, Inc. (excluding President)
	January 1, 1999

	Baldwin Contracting Company, Inc.
	January 1, 1999

	Capital Electric Line Builders, Inc.1
	January 1, 2014

	Cascade Natural Gas Corporation
	January 1, 2011
(July 2, 2007)

	Concrete, Inc.
	January 1, 2001

	Connolly-Pacific Co.
	January 1, 2007

	DSS Company
	January 1, 2004
(July 8, 1999)

	E.S.I., Inc.
	January 1, 2008
(January 1, 2003)

	Fairbanks Materials, Inc.
	May 1, 2008

	Granite City Ready Mix, Inc.
	June 1, 2002

	Great Plains Natural Gas Co.
	January 1, 2008





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	Participating Affiliate
	Current Effective Date
(Original Effective Date)2

	Hawaiian Cement (non-union employees hired after December 31, 2005)
	January 1, 2009

	Intermountain Gas Company
	January 1, 2011

	Jebro Incorporated
	November 1, 2005

	Kent’s Oil Service4
	January 1, 2007

	Knife River Corporation - Northwest (the Central Oregon Division, f/k/a HTS)
	January 1, 2010
(January 1, 1999)

	Knife River Corporation - Northwest (the Southern Idaho Division)
	January 1, 2010
(January 1, 2006)

	Knife River Corporation - Northwest (the Southern Oregon Division)
	January 1, 2012

	Knife River Corporation - Northwest (the Spokane Division)
	January 1, 2010
(January 1, 2006)

	Knife River Corporation - Northwest (the Western Oregon Division)
	January 1, 2012

	Knife River Corporation - South
(f/k/a Young Contractors, Inc.)
	January 1, 2008
(January 1, 2007)

	LTM, Incorporated
	January 1, 2003

	Montana-Dakota Utilities Co. (including union employees)
	January 1, 2008

	Oregon Electric Construction, Inc.3
	March 7, 2011

	Wagner Industrial Electric, Inc.
	January 1, 2008

	Wagner Smith Equipment Co.
	January 1, 2008
(July 1, 2000)





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	Participating Affiliate
	Current Effective Date
(Original Effective Date)2

	WBI Energy, Inc.1/3
	May 1, 2012

	

WBI Energy Midstream, LLC1/3
	July 1, 2012
(January 1, 2001)

	WBI Energy Transmission, Inc.1/3
	July 1, 2012
(January 1, 2009)

	WHC, Ltd.
	September 1, 2001




1/Eligible employees participating in a management incentive compensation plan or an executive incentive compensation plan are not eligible for a Profit Sharing Contribution. Employees of the WBI Energy Corrosion Services division of WBI Energy Midstream, LLC are excluded from this feature.
2/In the event a Participating Affiliate adopts a Profit Sharing Feature on a date other than January 1, effective as of the date of participation in the Plan, the amount of any such contribution allocated to a Supplement D‐1 Participant shall be based upon Compensation, received while in the employ of the Participating Affiliate after the date of acquisition by the Company or any Affiliate.
3/Requirement to be an Active Employee on the last day of the Plan Year does not apply.
4/The following participants of Kent’s Oil Service are granted vesting service for prior years of service with Spirit Road Oils: Isaias Jaimes, Hideo Lewis, Christopher Niffenegger, Jose Padilla, George Velador, and Anthony Willis.
Explanation: This amendment adds Capital Electric Line Builders, Inc. (CEL) as a Participating Affiliate in Supplement D-1 (Profit Sharing Feature) of the K-Plan as of January 1, 2014 due to its desire to participate in the Profit Sharing Feature, excluding those who participate in the management incentive compensation plan.


IN WITNESS WHEREOF, MDU Resources Group, Inc., as Sponsoring Employer of the Plan, has caused this amendment to be duly executed by a member of the MDU Resources Group, Inc. Employee Benefits Committee (“Committee”) on this 5th day of June, 2014.


	
				
	 
	MDU RESOURCES GROUP, INC.

	 
	   EMPLOYEE BENEFITS COMMITTEE

	 
	 
	/s/ Doran N. Schwartz
	 

	 
	By:
	 

	 
	 
	Doran N. Schwartz, Chairman
	 









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