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**Exhibit      10(m)**

**SOUTHERN          UNION COMPANY**

**AMENDED          AND RESTATED**

**2003          STOCK AND INCENTIVE PLAN**

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**TABLE          OF CONTENTS**

|   |                                                                                                                                                                                   |                    Page |
|--------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|------------------------------|
| I.     | PURPOSES                                                                                                                                                                               | 6                            |
| 1.1    | Purposes.                                                                                                                                                                              | 6                            |
| 1.2    | Types                    of Awards.                                                                                                                                                    | 6                            |
| 1.3    | Effectiveness.                                                                                                                                                                         | 6                            |
| II.    | CERTAIN                    DEFINITIONS                                                                                                                                                 | 7                            |
| 2.1    | “Annual                    Non-Employee Director Election”                                                                                                                 | 7                            |
| 2.2    | “Arbitration                    Notice”.                                                                                                                                   | 7                            |
| 2.3    | “Available                    Shares” .                                                                                                                                    | 7                            |
| 2.4    | “Award”                                                                                                                                                                    | 7                            |
| 2.5    | “Award                    Agreement”                                                                                                                                       | 7                            |
| 2.6    | “Board                    of Directors”                                                                                                                                    | 7                            |
| 2.7    | “Business                    Day”                                                                                                                                          | 7                            |
| 2.8    | “Change                    in Control”                                                                                                                                     | 7                            |
| 2.9    | “Code”                                                                                                                                                                     | 8                            |
| 2.10   | “Committee”                                                                                                                                                                | 8                            |
| 2.11   | “Company”                                                                                                                                                                  | 8                            |
| 2.12   | “Covered                    Event”.                                                                                                                                        | 8                            |
| 2.13   | “Date                    of Grant”                                                                                                                                         | 9                            |
| 2.14   | “Designated                    Beneficiary”                                                                                                                                | 9                            |
| 2.15   | “Disability”                                                                                                                                                               | 9                            |
| 2.16   | “Dispute”                    .                                                                                                                                             | 9                            |
| 2.17   | “Effective                    Date”                                                                                                                                        | 9                            |
| 2.18   | “Eligible                    Individuals”                                                                                                                                  | 9                            |
| 2.19   | “Exchange                    Act”                                                                                                                                          | 9                            |
| 2.20   | “Exercise                    Notice”.                                                                                                                                      | 9                            |
| 2.21   | “Exercise                    Price”                                                                                                                                        | 9                            |
| 2.22   | “Fair                    Market Value”                                                                                                                                     | 9                            |
| 2.23   | “Holder”                                                                                                                                                                   | 11                           |
| 2.24   | “Incentive                    Option” .                                                                                                                                    | 11                           |
| 2.25   | “Linked                    Stock Appreciation Right”                                                                                                                       | 11                           |
| 2.26   | “Maximum                    Shares” .                                                                                                                                      | 11                           |
| 2.27   | “NASDAQ”                    .                                                                                                                                              | 11                           |
| 2.28   | “Non-Employee                    Director”                                                                                                                                 | 11                           |
| 2.29   | “Non-Employee                    Director Award”                                                                                                                           | 11                           |
| 2.30   | “Non-Linked                    Stock Appreciation Right”                                                                                                                   | 11                           |
| 2.31   | “Nonstatutory                    Option”                                                                                                                                   | 11                           |
| 2.32   | “Normal                    Retirement”                                                                                                                                     | 11                           |
| 2.33   | “Notice                    2005-1”                                                                                                                                         | 11                           |
| 2.34   | “Option”                                                                                                                                                                   | 11                           |
| 2.35   | “Option                    Agreement”                                                                                                                                      | 11                           |
| 2.36   | “Other                    Equity-Based Right”                                                                                                                              | 11                           |
|   |                                                                                                                                                                                   |                         |
| 2.37   | “Outside                    Director”                                                                                                                                      | 11                           |
| 2.38   | “Performance                    Period”                                                                                                                                    | 12                           |
| 2.39   | “Performance                    Unit”                                                                                                                                      | 12                           |
| 2.40   | “Person”                                                                                                                                                                   | 12                           |
| 2.41   | “Plan”                                                                                                                                                                     | 12                           |
| 2.42   | “Reload                    Option”                                                                                                                                         | 12                           |
| 2.43   | “Restricted                    Stock Award”.                                                                                                                               | 12                           |
| 2.44   | “Rule                    16b-3”                                                                                                                                            | 12                           |
| 2.45   | “SAR                    Exercise Price”                                                                                                                                    | 12                           |
| 2.46   | “Section                    162(m)”                                                                                                                                        | 12                           |
| 2.47   | “Section                    409A”                                                                                                                                          | 12                           |
| 2.48   | “Securities                    Act”                                                                                                                                        | 12                           |
| 2.49   | “Stock”                                                                                                                                                                    | 12                           |
| 2.50   | “Stock                    Appreciation Right”                                                                                                                              | 12                           |
| 2.51   | “Stock                    Award”                                                                                                                                           | 13                           |
| 2.52   | “Stock                    Bonus Award”                                                                                                                                     | 13                           |
| 2.53   | “Subsidiary”                                                                                                                                                               | 13                           |
| 2.54   | “Ten                    Percent Shareholder”                                                                                                                               | 13                           |
| 2.55   | “Voting                    Securities”                                                                                                                                     | 13                           |
| III.   | SHARES                    OF STOCK SUBJECT TO THE PLAN                                                                                                                                 | 13                           |
| 3.1    | Maximum                    Shares.                                                                                                                                                     | 13                           |
| 3.2    | Available                    Shares.                                                                                                                                                   | 14                           |
| 3.3    | Restoration                    of Unused Shares.                                                                                                                                       | 14                           |
| 3.4    | Description                    of Shares.                                                                                                                                              | 14                           |
| 3.5    | Listing,                    Registration, etc. of Shares.                                                                                                                              | 14                           |
| 3.6    | Reduction                    in Outstanding Shares of Stock.                                                                                                                           | 14                           |
| IV.    | ADMINISTRATION                    OF THE PLAN                                                                                                                                          | 15                           |
| 4.1    | Committee.                                                                                                                                                                             | 15                           |
| 4.2    | Duration,                    Removal, Etc.                                                                                                                                             | 15                           |
| 4.3    | Meetings                    and Actions of Committee.                                                                                                                                  | 15                           |
| 4.4    | Committee’s                    Powers.                                                                                                                                           | 16                           |
| 4.5    | Counsel,                    Consultants and Agents.                                                                                                                                    | 16                           |
| V.     | ELIGIBILITY                    AND PARTICIPATION; CERTAIN AWARD TERMS                                                                                                                  | 17                           |
| 5.1    | Eligible                    Individuals.                                                                                                                                               | 17                           |
| 5.2    | Limitation                    for Incentive Options.                                                                                                                                   | 17                           |
| 5.3    | Grant                    of Awards.                                                                                                                                                    | 17                           |
| 5.4    | Date                    of Grant.                                                                                                                                                      | 17                           |
| 5.5    | Award                    Agreements.                                                                                                                                                   | 18                           |
| 5.6    | No                    Right to Award.                                                                                                                                                  | 18                           |
| 5.7    | Limitation                    on Individual Awards.                                                                                                                                    | 18                           |
| 5.8    | Payment                    of Taxes.                                                                                                                                                   | 18                           |
| 5.9    | Forfeiture                    and Restrictions on Transfer; Other Conditions.                                                                                                          | 19                           |
| VI.    | TERMS                    AND CONDITIONS OF OPTIONS                                                                                                                                     | 20                           |
| 6.1    | Number                    of Shares; Type of Award.                                                                                                                                    | 20                           |
| 6.2    | Vesting.                                                                                                                                                                               | 20                           |
|   |                                                                                                                                                                                   |                         |
| 6.3    | Expiration.                                                                                                                                                                            | 20                           |
| 6.4    | Exercise                    Price.                                                                                                                                                     | 20                           |
| 6.5    | Method                    of Exercise.                                                                                                                                                 | 21                           |
| 6.6    | Incentive                    Option Exercises and Disqualifying Dispositions.                                                                                                          | 21                           |
| 6.7    | Medium                    and Time of Payment.                                                                                                                                         | 21                           |
| 6.8    | Payment                    with Sale Proceeds.                                                                                                                                         | 22                           |
| 6.9    | Reload                    Provisions.                                                                                                                                                  | 22                           |
| 6.10   | Limitation                    on Aggregate Value of Shares That May Become First Exercisable                    During Any                    Calendar Year Under an Incentive Option. | 23                           |
| 6.11   | No                    Fractional Shares.                                                                                                                                               | 23                           |
| 6.12   | Other                    Provisions Regarding Incentive Options.                                                                                                                       | 24                           |
| VII.   | STOCK                    APPRECIATION RIGHTS                                                                                                                                           | 24                           |
| 7.1    | Type                    of Award.                                                                                                                                                      | 25                           |
| 7.2    | Linked                    Stock Appreciation Rights.                                                                                                                                   | 25                           |
| 7.3    | Non-Linked                    Stock Appreciation Rights.                                                                                                                               | 26                           |
| 7.4    | Method                    of Exercise.                                                                                                                                                 | 26                           |
| 7.5    | Limitations                    on Rights.                                                                                                                                              | 27                           |
| 7.6    | Payment                    of Rights.                                                                                                                                                  | 27                           |
| VIII.  | STOCK                    AWARDS                                                                                                                                                        | 27                           |
| 8.1    | Number                    of Shares; Type of Award.                                                                                                                                    | 28                           |
| 8.2    | Restrictions                    Applicable to Restricted Stock Awards.                                                                                                                 | 28                           |
| 8.3    | Stock                    Bonus Awards.                                                                                                                                                 | 29                           |
| 8.4    | Purchase                    and Payment.                                                                                                                                               | 29                           |
| 8.5    | Compliance                    with Section 409A.                                                                                                                                       | 29                           |
| IX.    | PERFORMANCE                    UNITS                                                                                                                                                   | 29                           |
| 9.1    | Number                    of Units.                                                                                                                                                    | 30                           |
| 9.2    | Performance                    Period, Vesting, Etc.                                                                                                                                   | 30                           |
| 9.3    | Multiple                    Grants.                                                                                                                                                    | 30                           |
| 9.4    | Performance                    Standards.                                                                                                                                              | 30                           |
| 9.5    | Modification                    of Standards.                                                                                                                                          | 30                           |
| 9.6    | Payment                    for Units.                                                                                                                                                  | 30                           |
| 9.7    | Compliance                    with Section 409A.                                                                                                                                       | 31                           |
| X.     | AWARDS                    TO NON-EMPLOYEE DIRECTORS                                                                                                                                    | 31                           |
| 10.1   | Annual                    Awards to Non-Employee Directors.                                                                                                                            | 31                           |
| XI.    | OTHER                    EQUITY-BASED RIGHTS                                                                                                                                           | 33                           |
| XII.   | CHANGE                    IN CONTROL PROVISIONS                                                                                                                                        | 34                           |
| 12.1   | Changes                    in Control.                                                                                                                                                 | 34                           |
| XIII.  | ADDITIONAL                    PROVISIONS                                                                                                                                               | 34                           |
| 13.1   | Adjustment                    of Awards and Authorized Stock.                                                                                                                          | 35                           |
| 13.2   | Termination                    of Employment Other than for Death, Disability or Normal                    Retirement.                                                                 | 36                           |
| 13.3   | Termination                    of Employment for Death or Disability.                                                                                                                  | 38                           |
| 13.4   | Termination                    of Employment for Normal Retirement.                                                                                                                    | 39                           |
| 13.5   | Cause                    of Termination; Employment Relationship.                                                                                                                      | 40                           |
| 13.6   | Exercise                    Following Death or Disability.                                                                                                                             | 41                           |
| 13.7   | Transferability                    of Awards.                                                                                                                                          | 41                           |
|   |                                                                                                                                                                                   |                         |
| 13.8   | Delivery                    of Certificates of Stock.                                                                                                                                  | 42                           |
| 13.9   | Certain                    Conditions.                                                                                                                                                 | 42                           |
| 13.10  | Certain                    Directors and Officers.                                                                                                                                     | 43                           |
| 13.11  | Securities                    Act Legend.                                                                                                                                              | 43                           |
| 13.12  | Legend                    for Restrictions on Transfer.                                                                                                                                | 44                           |
| 13.13  | Rights                    as a Stockholder; Dividends.                                                                                                                                 | 44                           |
| 13.14  | No                    Interest.                                                                                                                                                        | 44                           |
| 13.15  | Furnishing                    of Information.                                                                                                                                          | 44                           |
| 13.16  | No                    Obligation to Exercise.                                                                                                                                          | 45                           |
| 13.17  | Remedies.                                                                                                                                                                              | 45                           |
| 13.18  | Certain                    Information Confidential.                                                                                                                                   | 45                           |
| 13.19  | Consideration.                                                                                                                                                                         | 45                           |
| 13.20  | [Deliberately                    omitted]                                                                                                                                              | 45                           |
| 13.21  | [Deliberately                    omitted]                                                                                                                                              | 45                           |
| 13.22  | Dispute                    Resolution.                                                                                                                                                 | 45                           |
| 13.23  | Awards                    to Non-Employees.                                                                                                                                            | 47                           |
| 13.24  | Compliance                    with Section 409A.                                                                                                                                       | 47                           |
| XIV.   | DURATION                    AND AMENDMENT OF PLAN AND AWARD AGREEMENTS                                                                                                                 | 47                           |
| 14.1   | Duration.                                                                                                                                                                              | 47                           |
| 14.2   | Amendment,                    etc.                                                                                                                                                     | 47                           |
| XV.    | GENERAL                                                                                                                                                                                | 49                           |
| 15.1   | Application                    of Funds.                                                                                                                                               | 49                           |
| 15.2   | Right                    of the Company and Subsidiaries to Terminate Employment.                                                                                                      | 49                           |
| 15.3   | No                    Liability for Good Faith Determinations.                                                                                                                         | 49                           |
| 15.4   | Other                    Benefits.                                                                                                                                                     | 49                           |
| 15.5   | Exclusion                    From Pension and Profit-Sharing Compensation.                                                                                                             | 49                           |
| 15.6   | Execution                    of Receipts and Releases.                                                                                                                                 | 50                           |
| 15.7   | Unfunded                    Plan.                                                                                                                                                      | 50                           |
| 15.8   | No                    Guarantee of Interests.                                                                                                                                          | 50                           |
| 15.9   | Payment                    of Expenses.                                                                                                                                                | 50                           |
| 15.10  | Company                    Records.                                                                                                                                                    | 50                           |
| 15.11  | No                    Liability of Company.                                                                                                                                            | 51                           |
| 15.12  | Company                    Action.                                                                                                                                                     | 51                           |
| 15.13  | Severability.                                                                                                                                                                          | 51                           |
| 15.14  | Notices.                                                                                                                                                                               | 51                           |
| 15.15  | No                    Waiver.                                                                                                                                                          | 51                           |
| 15.16  | Successors.                                                                                                                                                                            | 52                           |
| 15.17  | Further                    Assurances.                                                                                                                                                 | 52                           |
| 15.18  | Governing                    Law.                                                                                                                                                      | 52                           |
| 15.19  | Jurisdiction                    and Venue.                                                                                                                                             | 52                           |
| 15.20  | Interpretation.                                                                                                                                                                        | 52                           |
| 15.21  | No                    Representations.                                                                                                                                                 | 53                           |

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**SOUTHERN          UNION COMPANY**

**AMENDED          AND RESTATED**

**2003          STOCK AND INCENTIVE PLAN**

**I.**

**PURPOSES**

**1.3**
** **

*ab          initio*

**II.**

**CERTAIN          DEFINITIONS**

*1*

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*2*

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*3*

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*4*

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** **

**III.**

**SHARES          OF STOCK SUBJECT TO THE PLAN**

*5*

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*6*

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**IV.**

**ADMINISTRATION          OF THE PLAN**

*7*

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*8*

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**V.**

**ELIGIBILITY          AND PARTICIPATION; CERTAIN AWARD TERMS**

*9*

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*10*

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*11*

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**VI.**

**TERMS          AND CONDITIONS OF OPTIONS**

*12*

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*13*

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**VII.**

**STOCK          APPRECIATION RIGHTS**

** **

*14*

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| (1)   | The                  difference obtained by subtracting the Exercise Price of a share                  of Stock                  specified in the related Option from the Fair Market Value of a                  share of                  Stock on the date of exercise of the Linked Stock Appreciation                  Right,                  by |
|-----------------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| (2)   | The                  number of shares as to which that Linked Stock Appreciation Right                  has been                  exercised. |
|-----------------|----------------------------------------------------------------------------------------------------------------------------------------------|

*15*

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| (1)   | the                  difference obtained by subtracting the SAR Exercise Price from                  the Fair                  Market Value of a share of Stock on the date of exercise of the                  Non-Linked                  Stock Appreciation Right, by |
|-----------------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| (2)   | the                  number of vested rights as to which the Non-Linked Stock Appreciation                  Right has been exercised. |
|-----------------|---------------------------------------------------------------------------------------------------------------------------------------|

*16*

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** **

**VIII.**

**STOCK          AWARDS**

*17*

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*18*

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**IX.**

**PERFORMANCE          UNITS**

*19*

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*20*

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**X.**

**AWARDS          TO NON-EMPLOYEE DIRECTORS**

*21*

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*22*

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**XI.**

**OTHER          EQUITY-BASED RIGHTS**

*23*

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**XII.**

**CHANGE          IN CONTROL PROVISIONS**

**XIII.**

**ADDITIONAL          PROVISIONS**

*24*

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*25*

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| (1)   | That                  portion, if any, of all Options or Stock Appreciation Rights held                  by that                  Holder that have not been exercised as of the time of the termination                  of                  employment shall be null and void as of the time of the termination                  of                  employment; |
|-----------------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| (2)   | That                  portion, if any, of any Restricted Stock Awards held by that Holder                  with                  respect to which the restrictions have not expired or been removed                  (by                  acceleration or otherwise) as of the time of the termination of                  employment                  shall be forfeited as of the time of the termination of employment;                  and |
|-----------------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| (3)   | Except                  as may be expressly provided in this Paragraph 13.2(a) or in the                  relevant                  Award Agreement, all other Awards held by that Holder shall be                  null and                  void as of the time of the termination of employment; provided,                  however,                  that the foregoing shall not result in the forfeiture of any cash                  previously paid to, or shares of Stock (other than shares subject                  to                  restrictions at the time of the termination of employment) previously                  issued or transferred to, such Holder under the                  Plan. |
|-----------------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

*26*

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| (1)   | That                  portion, if any, of all Options or Stock Appreciation Rights held                  by that                  Holder that are not yet exercisable (by acceleration or otherwise)                  as of                  the time of the termination of employment shall be null and void                  as of the                  time of the termination of employment; |
|-----------------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| (2)   | That                  portion, if any, of all Options or Stock Appreciation Rights held                  by that                  Holder that are exercisable (by acceleration or otherwise) but                  have not                  been exercised as of the time of the termination of employment                  shall be                  exercisable by that Holder until the earlier                  of: |
|-----------------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| (A)   | The                  termination of the Option or Stock Appreciation Right;                  or |
|-----------------|-------------------------------------------------------------------------------------------------|
| (B)   | (i) three                  (3) months after the date of the termination of employment in the                  case of                  termination by the Company or a Subsidiary but not as a result                  of a                  Covered Event; and (ii) thirty (30) days after the date of the                  termination of employment in the case of termination by the Holder;                  provided, however, that if the termination was by the Company but                  not as a                  result of a Covered Event and the Holder dies within the three                  (3) month                  period described in clause (i) of this subparagraph or if the termination                  was by the Holder and the Holder dies with the thirty (30) day                  period                  described in clause (ii) of this subparagraph, then such three                  (3) month                  period or such thirty (30) day period, as applicable, shall automatically                  be extended to one (1) year after the date of the termination of                  employment; |
|-----------------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| (3)   | That                  portion, if any, of any Restricted Stock Awards held by that Holder                  with                  respect to which the restrictions have not expired or been removed                  (by                  acceleration or otherwise) as of the time of the termination of                  employment                  shall be forfeited as of the time of the termination of                  employment; |
|-----------------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

*27*

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| (4)   | That                  portion, if any, of any Performance Units held by that Holder that                  have                  not been fully earned (by acceleration or otherwise) at the time                  of the                  termination of employment shall be forfeited as of the time of                  termination                  of employment; and |
|-----------------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| (5)   | Except                  as may be expressly provided in this Paragraph 13.2(b) or in the                  relevant                  Award Agreement, all other Awards held by that Holder shall be                  null and                  void as of the time of the termination of employment; provided,                  however,                  that the foregoing shall not result in the forfeiture of any cash                  previously paid to, or shares of Stock (other than shares subject                  to                  restrictions at the time of the termination of employment) previously                  issued or transferred to, such Holder under the Plan. |
|-----------------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| (1)   | The                  termination of the Option or Stock Appreciation Right; or |
|-----------------|--------------------------------------------------------------------------------|
| (2)   | one                  (1) year after the date of the termination of employment; |
|-----------------|--------------------------------------------------------------------------------|

*28*

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** **

*29*

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| (1)   | The                  termination of the term of the Option or Stock Appreciation Right;                  or |
|-----------------|-------------------------------------------------------------------------------------------------------------|
| (2)   | three                  (3) months after the date of the termination of employment; provided,                  however, that if that Holder dies within such three (3) month period,                  then                  such three (3) month period shall automatically be extended to                  one (1)                  year after the date of the termination of employment; |
|-----------------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

*30*

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** **

** **

*31*

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** **

** **

*32*

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**___________          **

*33*

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*34*

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*35*

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**XIV.**

**DURATION          AND AMENDMENT OF PLAN AND AWARD AGREEMENTS**

*36*

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** **

*37*

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**XV.**

**GENERAL**

*38*

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*39*

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** **

*40*

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*41*

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*42*

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**.**

*43*

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