Document:

ex4_5.htm

     

     

     

     

     

     

     

     

    EXHIBIT 4.5

     

     

     

     

     

     

     

     

    
      
        
           

        

        
           

          
            

          

        

        
           

        

      

    

     

    Exhibit
4.5

    

    

    MDU
RESOURCES GROUP, INC.

     

    401(K)
RETIREMENT PLAN

     

    As
Restated December 1, 2006

    

    

    

    
      
         

      

      
         

        
          

        

      

      
         

      

    

    TABLE OF
CONTENTS

    

    
      
        
          	 
    	
                  PAGE

                
	 
    	 
    
	
                  INTRODUCTION

                	
                  1

                
	 
    	 
    
	
                  ARTICLE
      I

                	
                  4

                
	
                  DEFINITIONS

                	
                  4

                
	 
    	 
    
	
                  ARTICLE
      II

                	
                  13

                
	
                  PARTICIPATION

                	
                  13

                
	
                  Requirements

                	
                  13

                
	
                  Termination
      of Participation

                	
                  13

                
	
                  Reemployment

                	
                  14

                
	 
    	 
    
	
                  ARTICLE
      III

                	
                  15

                
	
                  CONTRIBUTIONS

                	
                  15

                
	
                  Savings
      Contributions

                	
                  15

                
	
                  Suspension of
      Participant Contribution

                	
                  16

                
	
                  Matching
      Contributions

                	
                  16

                
	
                  Profit
      Sharing Contributions

                	
                  18

                
	
                  Special
      Limitations on Savings Contributions

                	
                  18

                
	
                  Special
      Matching Contribution Limitations

                	
                  22

                
	
                  Contribution
      Limitation

                	
                  25

                
	
                  Rollover
      Contributions

                	
                  26

                
	 
    	 
    
	
                  ARTICLE
      I

                	
                  28

                
	
                  ACCOUNTS;
      VESTING; DISTRIBUTIONS

                	
                  28

                
	
                  Participants'
      Accounts

                	
                  28

                
	
                  Vesting

                	
                  28

                
	
                  Distribution

                	
                  31

                
	
                  Method of
      Payment

                	
                  31

                
	
                  Withdrawals
      by Participants

                	
                  32

                
	
                  Timing of
      Distributions

                	
                  34

                
	
                  Distributions
      Made in Accordance with Code Section 401(A)(31)

                	
                  36

                
	
                  Loans to
      Participants

                	
                  36

                
	 
    	 
    
	
                  ARTICLE
      IVA

                	
                  39

                
	
                  MINIMUM
      DISTRIBUTION REQUIREMENTS

                	
                  39

                
	
                  General
      Rules

                	
                  39

                
	
                  Time and
      Manner of Distribution

                	
                  40

                
	
                  Required
      Minimum Distributions during Participant’s Lifetime

                	
                  42

                
	
                  Required
      Minimum Distribution after Participant’s Death

                	
                  43

                
	
                  Definitions

                	
                  45

                
	 
    	 
    
	
                  ARTICLE
      V

                	
                  47

                
	
                  INVESTMENT OF
      CONTRIBUTIONS

                	
                  47

                
	
                  Making of
      Contributions

                	
                  47

                
	
                  Investment

                	
                  47

                
	
                  Voting of
      Common Stock of the Company

                	
                  48

                

        

      

    

    
      
         

      

      
        i

        
          

        

      

      
         

      

    

    

    
      
        
          
            	 
    	
                    PAGE

                  
	
                    ARTICLE V
      (Continued)

                  	 
    
	
                    Tendering of
      Stock

                  	
                    49

                  
	
                    Dividend
      Election

                  	
                    50

                  
	 
    	 
    
	
                    ARTICLE
      VI

                  	
                    52

                  
	
                    PLAN
      ADMINISTRATION; CLAIMS FOR BENEFITS

                  	
                    52

                  
	
                    Named
      Fiduciaries

                  	
                    52

                  
	
                    Administrative
      Powers and Duties

                  	
                    53

                  
	
                    Benefit
      Claims Procedure; Review Procedure

                  	
                    54

                  
	
                    Applications
      and Forms

                  	
                    57

                  
	
                    Facility of
      Distribution and Payment

                  	
                    58

                  
	
                    Beneficiary
      Designations

                  	
                    58

                  
	
                    Form and
      Method of Designation

                  	
                    59

                  
	
                    Administrative
      Expenses

                  	
                    59

                  
	 
    	 
    
	
                    ARTICLE
      VII

                  	
                    61

                  
	
                    TRUST
      FUND

                  	
                    61

                  
	
                    Trust
      Agreement

                  	
                    61

                  
	
                    Reversion

                  	
                    61

                  
	 
    	 
    
	
                    ARTICLE
      VIII

                  	
                    62

                  
	
                    AMENDMENT AND
      TERMINATION

                  	
                    62

                  
	
                    Amendments

                  	
                    62

                  
	
                    Right to
      Terminate

                  	
                    63

                  
	
                    Action by the
      Company

                  	
                    64

                  
	
                    Distribution
      of Accounts Upon Plan Termination

                  	
                    64

                  
	 
    	 
    
	
                    ARTICLE
      IX

                  	
                    64

                  
	
                    ADOPTION OF
      THE PLAN BY AFFILIATE

                  	
                    64

                  
	 
    	 
    
	
                    ARTICLE
      X

                  	
                    66

                  
	
                    GENERAL

                  	
                    66

                  
	
                    No Guarantee
      of Employment

                  	
                    66

                  
	
                    Nonalienation
      of Benefits

                  	
                    66

                  
	
                    Missing
      Persons

                  	
                    66

                  
	
                    Governing
      Law

                  	
                    67

                  
	
                    Merger or
      Consolidation of Plan

                  	
                    67

                  
	
                    Distribution
      to Alternate Payees

                  	
                    67

                  
	 
    	 
    
	
                    ARTICLE
      XI

                  	
                    68

                  
	
                    TOP HEAVY
      PROVISIONS

                  	
                    68

                  
	
                    Top Heavy
      Plan

                  	
                    68

                  
	
                    Operative
      Provisions

                  	
                    68

                  
	 
    	 
    
	
                    ARTICLE
      XII

                  	
                    71

                  
	
                    SPECIAL RULES
      FOR CERTAIN OFFICERS

                  	
                    71

                  

          

        

      

    

    

    
      
         

      

      
        ii

        
          

        

      

      
         

      

    

    

    
      
        	 
    	
                PAGE

              
	
                SUPPLEMENT
      A

              	
                73

              
	
                Introduction

              	
                73

              
	
                Participation

              	
                73

              
	
                Use of
      Terms

              	
                74

              
	
                Inconsistencies
      with The Plan

              	
                74

              
	 
    	 
    
	
                SUPPLEMENT
      B

              	
                75

              
	
                Introduction

              	
                75

              
	
                The
      Merger

              	
                75

              
	
                Participation

              	
                75

              
	
                Transfer of
      Assets

              	
                76

              
	
                Transfer of
      Account Balances

              	
                76

              
	
                Limitations

              	
                76

              
	 
    	 
    
	
                SUPPLEMENT
      C

              	
                77

              
	
                Introduction

              	
                77

              
	
                The Spin-off
      and Merger

              	
                77

              
	
                Transfer of
      Assets

              	
                77

              
	
                Transfer of
      Account Balances

              	
                78

              
	
                Transfer of
      Records

              	
                78

              
	
                Use of
      Terms

              	
                78

              
	 
    	 
    
	
                SUPPLEMENT
      D

              	
                79

              
	
                Introduction

              	
                79

              
	
                Eligibility
      to Share in Profit Sharing Contribution

              	
                79

              
	
                Amount of
      Profit Sharing Contributions, Allocation

              	
                80

              
	
                Vesting

              	
                80

              
	
                Use of
      Terms

              	
                81

              
	
                Inconsistencies
      with the Plan

              	
                81

              
	 
    	 
    
	
                SUPPLEMENT
      D-1 (REMOVED)

              	 
    
	 
    	 
    
	
                SUPPLEMENT
      D-2

              	
                82

              
	
                Introduction

              	
                82

              
	
                Eligibility
      to Share in Profit Sharing Contribution

              	
                82

              
	
                Amount of
      Profit Sharing Contributions, Allocation

              	
                83

              
	
                Vesting

              	
                83

              
	
                Use of
      Terms

              	
                83

              
	
                Inconsistencies
      with the Plan

              	
                83

              
	 
    	 
    
	
                SUPPLEMENT
      D-3

              	
                84

              
	
                Introduction

              	
                84

              
	
                Eligibility
      to Share in Profit Sharing Contribution

              	
                84

              
	
                Amount of
      Profit Sharing Contributions, Allocation

              	
                84

              
	
                Vesting

              	
                85

              
	
                Use of
      Terms

              	
                85

              
	
                Inconsistencies
      with the Plan

              	
                85

              
	 
    	 
    
	
                SUPPLEMENT
      D-4 (REMOVED)

              	 
    

      

    

    
      
         

      

      
        iii

        
          

        

      

      
         

      

    

    

    
      
        	 
    	
                PAGE

              
	
                SUPPLEMENT
      D-5

              	
                86

              
	
                Introduction

              	
                86

              
	
                Eligibility
      to Share in Profit Sharing Contribution

              	
                86

              
	
                Amount of
      Profit Sharing Contributions, Allocation

              	
                87

              
	
                Vesting

              	
                87

              
	
                Use of
      Terms

              	
                87

              
	
                Inconsistencies
      with the Plan

              	
                87

              
	 
    	 
    
	
                SUPPLEMENT
      D-6

              	
                88

              
	
                Introduction

              	
                88

              
	
                Eligibility
      to Share in Profit Sharing Contribution

              	
                88

              
	
                Amount of
      Profit Sharing Contributions, Allocation

              	
                88

              
	
                Vesting

              	
                89

              
	
                Use of
      Terms

              	
                89

              
	
                Inconsistencies
      with the Plan

              	
                89

              
	 
    	 
    
	
                SUPPLEMENT
      D-7

              	
                90

              
	
                Introduction

              	
                90

              
	
                Eligibility
      to Share in Profit Sharing Contribution

              	
                90

              
	
                Amount of
      Profit Sharing Contributions, Allocation

              	
                90

              
	
                Vesting

              	
                91

              
	
                Use of
      Terms

              	
                91

              
	
                Inconsistencies
      with the Plan

              	
                91

              
	 
    	 
    
	
                SUPPLEMENT
      D-8

              	
                92

              
	
                Introduction

              	
                92

              
	
                Eligibility
      to Share in Profit Sharing Contribution

              	
                92

              
	
                Amount of
      Profit Sharing Contributions, Allocation

              	
                93

              
	
                Vesting

              	
                93

              
	
                Use of
      Terms

              	
                93

              
	
                Inconsistencies
      with the Plan

              	
                93

              
	 
    	 
    
	
                SUPPLEMENT
      D-9 (REMOVED)

              	 
    
	 
    	 
    
	
                SUPPLEMENT
      D-10

              	
                94

              
	
                Introduction

              	
                94

              
	
                Eligibility
      to Share in Profit Sharing Contribution

              	
                94

              
	
                Amount of
      Profit Sharing Contributions, Allocation

              	
                94

              
	
                Vesting

              	
                95

              
	
                Use of
      Terms

              	
                95

              
	
                Inconsistencies
      with the Plan

              	
                95

              
	 
    	 
    
	
                SUPPLEMENT
      D-11 (REMOVED)

              	 
    
	 
    	 
    
	
                SUPPLEMENT
      D-12

              	
                96

              
	
                Introduction

              	
                96

              
	
                Eligibility
      to Share in Profit Sharing Contribution

              	
                96

              
	
                Amount of
      Profit Sharing Contributions, Allocation

              	
                96

              
	
                Vesting

              	
                96

              

      

    

    
      
         

      

      
        iv

        
          

        

      

      
         

      

    

    

    
      
        
          	 
    	
                  PAGE

                
	
                  Use of
      Terms

                	
                  97

                
	
                  Inconsistencies
      with the Plan

                	
                  97

                
	 
    	 
    
	
                  SUPPLEMENT
      D-13

                	
                  98

                
	
                  Introduction

                	
                  98

                
	
                  Eligibility
      to Share in Profit Sharing Contributions

                	
                  98

                
	
                  Amount of
      Profit Sharing Contributions, Allocation

                	
                  98

                
	
                  Vesting

                	
                  99

                
	
                  Use of
      Terms

                	
                  99

                
	
                  Inconsistencies
      with the Plan

                	
                  99

                
	 
    	 
    
	
                  SUPPLEMENT
      D-14

                	
                  100

                
	
                  Introduction

                	
                  100

                
	
                  Eligibility
      to Share in Profit Sharing Contributions

                	
                  100

                
	
                  Amount of
      Profit Sharing Contributions, Allocation

                	
                  100

                
	
                  Vesting

                	
                  101

                
	
                  Use of
      Terms

                	
                  101

                
	
                  Inconsistencies
      with the Plan

                	
                  101

                
	 
    	 
    
	
                  SUPPLMENT
      D-15

                	
                  102

                
	
                  Introduction

                	
                  102

                
	
                  Eligibility
      to Share in Profit Sharing Contribution

                	
                  102

                
	
                  Amount of the
      Profit Sharing Contributions, Allocation

                	
                  103

                
	
                  Vesting

                	
                  103

                
	
                  Use of
      Terms

                	
                  103

                
	
                  Inconsistencies
      with the Plan

                	
                  103

                
	 
    	 
    
	
                  SUPPLEMENT
      D-16

                	
                  104

                
	
                  Introduction

                	
                  104

                
	
                  Eligibility
      to Share in the Special Contribution

                	 
    
	
                  and Profit
      Sharing Feature

                	
                  104

                
	
                  Amount of
      Special Contribution and Profit Sharing

                	 
    
	
                  Contributions,
      Allocation

                	
                  104

                
	
                  Vesting

                	
                  105

                
	
                  Use of
      Terms

                	
                  105

                
	
                  Inconsistencies
      with the Plan

                	
                  105

                
	 
    	 
    
	
                  SUPPLEMENT
      D-17

                	
                  106

                
	
                  Introduction

                	
                  106

                
	
                  Eligibility
      to Share in the Special Contributions

                	
                  106

                
	
                  Amount of
      Special Contributions, Allocation

                	
                  107

                
	
                  Vesting

                	
                  107

                
	
                  Use of
      Terms

                	
                  107

                
	
                  Inconsistencies
      with the Plan

                	
                  108

                
	 
    	 
    
	
                  SUPPLEMENT
      D-18

                	
                  109

                
	
                  Introduction

                	
                  109

                
	
                  Eligibility
      to Share in Profit Sharing Contributions

                	
                  109

                
	
                  Amount of
      Profit Sharing Contributions, Allocation

                	
                  110

                

        

      

    

    
      
         

      

      
        v

        
          

        

      

      
         

      

    

    

    
      
        	 
    	
                PAGE

              
	
                Vesting

              	
                110

              
	
                Use of
      Terms

              	
                110

              
	
                Inconsistencies
      with the Plan

              	
                111

              
	 
    	 
    
	
                SUPPLEMENT
      D-19 (REMOVED)

              	 
    
	 
    	 
    
	
                SUPPLEMENT
      D-20

              	
                112

              
	
                Introduction

              	
                112

              
	
                Eligibility
      to Share in Profit Sharing Contributions

              	
                112

              
	
                Amount of
      Profit Sharing Contributions, Allocation

              	
                112

              
	
                Vesting

              	
                112

              
	
                Use of
      Terms

              	
                113

              
	
                Inconsistencies
      with the Plan

              	
                113

              
	 
    	 
    
	
                SUPPLEMENT
      D-21

              	
                114

              
	
                Introduction

              	
                114

              
	
                Eligibility
      to Share in Profit Sharing Contributions

              	
                114

              
	
                Amount of
      Profit Sharing Contributions, Allocation

              	
                115

              
	
                Vesting

              	
                115

              
	
                Use of
      Terms

              	
                115

              
	
                Inconsistencies
      with the Plan

              	
                115

              
	 
    	 
    
	
                SUPPLEMENT
      D-22

              	
                116

              
	
                Introduction

              	
                116

              
	
                Eligibility
      to Share in Profit Sharing Contribution

              	
                116

              
	
                Amount of
      Profit Sharing Contributions, Allocation

              	
                117

              
	
                Vesting

              	
                117

              
	
                Use of
      Terms

              	
                117

              
	
                Inconsistencies
      with the Plan

              	
                117

              
	 
    	 
    
	
                SUPPLEMENT
      D-23

              	
                118

              
	
                Introduction

              	
                118

              
	
                Eligibility
      to Share in Profit Sharing Contribution

              	
                118

              
	
                Amount of
      Profit Sharing Contributions, Allocation

              	
                119

              
	
                Vesting

              	
                119

              
	
                Use of
      Terms

              	
                119

              
	
                Inconsistencies
      with the Plan

              	
                120

              
	 
    	 
    
	
                SUPPLEMENT
      D-24

              	
                121

              
	
                Introduction

              	
                121

              
	
                Eligibility
      to Share in Profit Sharing Contributions

              	
                121

              
	
                Amount of
      Profit Sharing Contributions, Allocation

              	
                121

              
	
                Vesting

              	
                121

              
	
                Use of
      Terms

              	
                122

              
	
                Inconsistencies
      with the Plan

              	
                122

              
	 
    	 
    
	
                SUPPLEMENT
      D-25

              	
                123

              
	
                Introduction

              	
                123

              
	
                Eligibility
      to Share in Profit Sharing Contributions

              	
                123

              

      

    

    
      
         

      

      
        vi

        
          

        

      

      
         

      

    

    

    
      
        	 
    	
                PAGE

              
	
                Amount of
      Profit Sharing Contributions, Allocation

              	
                124

              
	
                Vesting

              	
                125

              
	
                Use of
      Terms

              	
                125

              
	
                Inconsistencies
      with the Plan

              	
                125

              
	 
    	 
    
	
                SUPPLEMENT
      D-26

              	
                126

              
	
                Introduction

              	
                126

              
	
                Eligibility
      to Share in Profit Sharing Contribution

              	
                126

              
	
                Amount of
      Profit Sharing Contributions, Allocation

              	
                127

              
	
                Vesting

              	
                127

              
	
                Use of
      Terms

              	
                127

              
	
                Inconsistencies
      with the Plan

              	
                127

              
	 
    	 
    
	
                SUPPLEMENT
      D-27

              	
                128

              
	
                Introduction

              	
                128

              
	
                Eligibility
      to Share in Special Contributions

              	
                128

              
	
                Amount of
      Special Contributions, Allocation

              	
                128

              
	
                Vesting

              	
                128

              
	
                Use of
      Terms

              	
                129

              
	
                Inconsistencies
      with the Plan

              	
                129

              
	 
    	 
    
	
                SUPPLEMENT
      D-28

              	
                130

              
	
                Introduction

              	
                130

              
	
                Eligibility
      to Share in Profit Sharing Contributions

              	
                130

              
	
                Amount of
      Profit Sharing Contributions, Allocation

              	
                131

              
	
                Vesting

              	
                131

              
	
                Use of
      Terms

              	
                131

              
	
                Inconsistencies
      with the Plan

              	
                131

              
	 
    	 
    
	
                SUPPLEMENT
      D-29

              	
                132

              
	
                Introduction

              	
                132

              
	
                Eligibility
      to Share in Special Contributions

              	
                132

              
	
                Amount of
      Special Contributions, Allocation

              	
                132

              
	
                Vesting

              	
                132

              
	
                Use of
      Terms

              	
                133

              
	
                Inconsistencies
      with the Plan

              	
                133

              
	 
    	 
    
	
                SUPPLEMENT
      D-30

              	
                134

              
	
                Introduction

              	
                134

              
	
                Eligibility
      to Share in Special Contribution

              	
                134

              
	
                Amount of
      Special Contributions Allocation

              	
                134

              
	
                Vesting

              	
                134

              
	
                Use of
      Terms

              	
                135

              
	
                Inconsistencies
      with the Plan

              	
                135

              
	 
    	 
    
	
                SUPPLEMENT
      D-31

              	
                136

              
	
                Introduction

              	
                136

              
	
                Eligibility
      to Share in Special Contribution

              	
                136

              
	
                Amount of
      Special Contributions Allocation

              	
                136

              

      

    

    
      
         

      

      
        vii

        
          

        

      

      
         

      

    

    

    
      
        	 
    	
                PAGE

              
	
                Vesting

              	
                136

              
	
                Use of
      Terms

              	
                137

              
	
                Inconsistencies
      with the Plan

              	
                137

              
	 
    	 
    
	
                SUPPLEMENT
      D-32

              	
                138

              
	
                Introduction

              	
                138

              
	
                Eligibility
      to Share in Profit Sharing Contributions

              	
                138

              
	
                Amount of
      Profit Sharing Contributions, Allocation

              	
                139

              
	
                Vesting

              	
                139

              
	
                Use of
      Terms

              	
                140

              
	
                Inconsistencies
      with the Plan

              	
                140

              
	 
    	 
    
	
                SUPPLEMENT
      D-33

              	
                141

              
	
                Introduction

              	
                141

              
	
                Eligibility
      to Share in Profit Sharing Contributions

              	
                141

              
	
                Amount of
      Profit Sharing Contributions Allocation

              	
                141

              
	
                Vesting

              	
                142

              
	
                Use of
      Terms

              	
                142

              
	
                Inconsistencies
      with the Plan

              	
                142

              
	 
    	 
    
	
                SUPPLEMENT
      D-34

              	
                143

              
	
                Introduction

              	
                143

              
	
                Eligibility
      to Share in Profit Sharing Contributions

              	
                143

              
	
                Amount of
      Profit Sharing Contributions, Allocation

              	
                143

              
	
                Vesting

              	
                144

              
	
                Use of
      Terms

              	
                144

              
	
                Inconsistencies
      with the Plan

              	
                144

              
	 
    	 
    
	
                SUPPLEMENT
      D-35

              	
                145

              
	
                Introduction

              	
                145

              
	
                Eligibility
      to Share in the Special Contributions

              	
                145

              
	
                Amount of
      Special Contributions Allocation

              	
                146

              
	
                Vesting

              	
                146

              
	
                Use of
      Terms

              	
                147

              
	
                Inconsistencies
      with the Plan

              	
                147

              
	 
    	 
    
	
                SUPPLEMENT
      D-36

              	
                148

              
	
                Introduction

              	
                148

              
	
                Eligibility
      to Share in the Special Contributions

              	
                148

              
	
                Amount of
      Special Contributions Allocation

              	
                148

              
	
                Vesting

              	
                148

              
	
                Use of
      Terms

              	
                149

              
	
                Inconsistencies
      with the Plan

              	
                149

              
	 
    	 
    
	
                SUPPLEMENT
      D-37

              	
                150

              
	
                Introduction

              	
                150

              
	
                Eligibility
      to Share in Profit Sharing Contributions

              	
                150

              
	
                Amount of
      Profit Sharing Contributions, Allocation

              	
                151

              
	
                Vesting

              	
                151

              

      

    

    
      
         

      

      
        viii

        
          

        

      

      
         

      

    

    

    
      
        	 
    	
                PAGE

              
	
                Use of
      Terms

              	
                151

              
	
                Inconsistencies
      with the Plan

              	
                151

              
	 
    	 
    
	
                SUPPLEMENT
      D-38

              	
                152

              
	
                Introduction

              	
                152

              
	
                Eligibility
      to Share in Profit Sharing Contributions

              	
                152

              
	
                Amount of
      Profit Sharing Contributions, Allocation

              	
                152

              
	
                Vesting

              	
                153

              
	
                Use of
      Terms

              	
                153

              
	
                Inconsistencies
      with the Plan

              	
                153

              
	 
    	 
    
	
                SUPPLEMENT
      E

              	
                154

              
	
                Introduction

              	
                154

              
	
                Merger

              	
                154

              
	
                Transfer of
      Assets

              	
                154

              
	
                Transfer of
      Account Balances

              	
                154

              
	
                Participation

              	
                155

              
	
                Vesting

              	
                155

              
	
                Distribution
      of Benefits

              	
                155

              
	
                Administration
      Expenses

              	
                155

              
	
                Use of
      Terms

              	
                155

              
	
                Inconsistencies
      with the Plan

              	
                155

              
	 
    	 
    
	
                SUPPLEMENT
      F

              	
                156

              
	
                Introduction

              	
                156

              
	
                Eligibility
      to Participate in Variable Matching Contributions

              	
                156

              
	
                Amount of
      Variable Matching Contributions

              	
                157

              
	
                Vesting

              	
                157

              
	
                Use of
      Terms

              	
                157

              
	
                Inconsistencies
      with the Plan

              	
                157

              
	 
    	 
    
	
                SUPPLEMENT
      G

              	
                158

              
	
                Introduction

              	
                158

              
	
                Use of
      Terms

              	
                158

              
	
                Inconsistencies
      with the Plan

              	
                158

              
	
                Eligibility
      and Participation

              	
                158

              
	
                Prevailing
      Wage Compensation

              	
                159

              
	
                Supplemental
      Contribution

              	
                159

              
	
                Depositing of
      Employer Contributions

              	
                159

              
	
                Vesting

              	
                160

              
	
                Davis-Bacon
      Subaccount

              	
                160

              
	
                Contribution
      Limitation

              	
                160

              
	 
    	 
    
	
                SUPPLEMENT
      H

              	
                161

              
	
                Introduction

              	
                161

              
	
                Merger

              	
                161

              
	
                Transfer of
      Assets

              	
                161

              
	
                Transfer of
      Account Balances

              	
                161

              
	
                Participation

              	
                162

              

      

    

    
      
         

      

      
        ix

        
          

        

      

      
         

      

    

    

    
      
        	 
    	
                PAGE

              
	
                Vesting

              	
                162

              
	
                Distribution
      of Benefits

              	
                162

              
	
                Hardship
      Withdrawal

              	
                162

              
	
                Use of
      Terms

              	
                162

              
	
                Inconsistencies
      with the Plan

              	
                163

              
	 
    	 
    
	
                SUPPLEMENT
      H-1

              	
                164

              
	
                Introduction

              	
                164

              
	
                Merger

              	
                164

              
	
                Transfer of
      Assets

              	
                164

              
	
                Transfer of
      Account Balances

              	
                164

              
	
                Participation

              	
                165

              
	
                Vesting

              	
                165

              
	
                Distribution
      of Benefits

              	
                165

              
	
                Withdrawals

              	
                166

              
	
                After-Tax
      Withdrawals

              	
                166

              
	
                Use of
      Terms

              	
                166

              
	
                Inconsistencies
      with the Plan

              	
                166

              
	 
    	 
    
	
                SUPPLEMENT
      H-2

              	
                167

              
	
                Introduction

              	
                167

              
	
                Merger

              	
                167

              
	
                Transfer of
      Assets

              	
                167

              
	
                Transfer of
      Account Balances

              	
                167

              
	
                Participation

              	
                168

              
	
                Fee
      Reimbursement

              	
                168

              
	
                Vesting

              	
                168

              
	
                Distribution
      of Benefits

              	
                168

              
	
                Hardship
      Withdrawal

              	
                169

              
	
                Use of
      Terms

              	
                169

              
	
                Inconsistencies
      with the Plan

              	
                169

              
	 
    	 
    
	
                SUPPLEMENT
      H-3

              	
                170

              
	
                Introduction

              	
                170

              
	
                Merger

              	
                170

              
	
                Transfer of
      Assets

              	
                170

              
	
                Transfer of
      Account Balances

              	
                170

              
	
                Participation

              	
                171

              
	
                Vesting

              	
                171

              
	
                Distribution
      of Benefits

              	
                171

              
	
                Hardship
      Withdrawal

              	
                171

              
	
                Use of
      Terms

              	
                172

              
	
                Inconsistencies
      with the Plan

              	
                172

              
	 
    	 
    
	
                SUPPLEMENT
      H-4

              	
                173

              
	
                Introduction

              	
                173

              
	
                Merger

              	
                173

              
	
                Transfer of
      Assets

              	
                173

              
	
                Transfer of
      Account Balances

              	
                173

              

      

    

    
      
         

      

      
        x

        
          

        

      

      
         

      

    

    

    
      
        	 
    	
                PAGE

              
	
                Participation

              	
                174

              
	
                Fee
      Reimbursement

              	
                174

              
	
                Vesting

              	
                174

              
	
                Hardship
      Withdrawals

              	
                174

              
	
                Withdrawal of
      Rollover Contributions

              	
                174

              
	
                Use of
      Terms

              	
                175

              
	
                Inconsistencies
      with the Plan

              	
                175

              
	 
    	 
    
	
                SUPPLEMENT
      H-5

              	
                176

              
	
                Introduction

              	
                176

              
	
                Merger

              	
                176

              
	
                Transfer of
      Assets

              	
                176

              
	
                Transfer of
      Account Balances

              	
                176

              
	
                Participation

              	
                177

              
	
                Vesting

              	
                177

              
	
                Distribution
      of Benefits

              	
                177

              
	
                Use of
      Terms

              	
                177

              
	
                Inconsistencies
      with the Plan

              	
                178

              
	 
    	 
    
	
                SUPPLEMENT
      H-6

              	
                179

              
	
                Introduction

              	
                179

              
	
                Merger

              	
                179

              
	
                Transfer of
      Assets

              	
                179

              
	
                Transfer of
      Account Balances

              	
                180

              
	
                Participation

              	
                180

              
	
                Vesting

              	
                180

              
	
                Distribution
      of Benefits

              	
                180

              
	
                Loans to
      Participants

              	
                181

              
	
                Withdrawals

              	
                181

              
	
                Use of
      Terms

              	
                182

              
	
                Inconsistencies
      with the Plan

              	
                182

              
	 
    	 
    
	
                SUPPLEMENT
      H-7

              	
                183

              
	
                Introduction

              	
                183

              
	
                Merger

              	
                183

              
	
                Transfer of
      Assets

              	
                183

              
	
                Transfer of
      Account Balances

              	
                184

              
	
                Participation

              	
                184

              
	
                Vesting

              	
                184

              
	
                Hardship
      Withdrawals

              	
                185

              
	
                Age 59 1⁄2
      Withdrawals

              	
                185

              
	
                Loans

              	
                185

              
	
                Distributions
      of Benefits

              	
                186

              
	
                Use of
      Terms

              	
                186

              
	
                Inconsistencies
      with the Plan

              	
                187

              
	 
    	 
    
	
                SUPPLEMENT
      H-8

              	
                188

              
	
                Introduction

              	
                188

              
	
                Merger

              	
                188

              

      

    

    
      
         

      

      
        xi

        
          

        

      

      
         

      

    

    

    
      
        	 
    	
                PAGE

              
	
                Transfer of
      Assets

              	
                188

              
	
                Transfer of
      Account Balances

              	
                188

              
	
                Vesting

              	
                189

              
	
                Hardship
      Withdrawals

              	
                189

              
	
                Use of
      Terms

              	
                189

              
	
                Inconsistencies
      with the Plan

              	
                189

              
	 
    	 
    
	
                SUPPLEMENT
      H-9

              	
                190

              
	
                Introduction

              	
                190

              
	
                Merger

              	
                190

              
	
                Transfer of
      Assets

              	
                190

              
	
                Transfer of
      Account Balances

              	
                190

              
	
                Vesting

              	
                191

              
	
                Distribution
      of Benefits

              	
                191

              
	
                Withdrawals

              	
                191

              
	
                Loans

              	
                191

              
	
                Use of
      Terms

              	
                192

              
	
                Inconsistencies
      with the Plan

              	
                192

              
	 
    	 
    
	
                SUPPLEMENT
      H-10

              	
                193

              
	
                Introduction

              	
                193

              
	
                Merger

              	
                193

              
	
                Transfer of
      Assets

              	
                193

              
	
                Transfer of
      Account Balances

              	
                193

              
	
                Participation

              	
                193

              
	
                Vesting

              	
                194

              
	
                Distribution
      of Benefits

              	
                194

              
	
                Withdrawals

              	
                194

              
	
                Loans

              	
                194

              
	
                Use of
      Terms

              	
                195

              
	
                Inconsistencies
      with the Plan

              	
                195

              
	 
    	 
    
	
                SCHEDULE
      A

              	
                196

              

      

    

    

    
      
         

      

      
        xii

        
          

        

      

      
         

      

    

    

    INTRODUCTION

    The Tax Deferred
Compensation Savings Plan ("Plan") was originally established, effective January
1, 1984, by the Board of Directors of MDU Resources Group, Inc. (formerly known
as Montana-Dakota Utilities Co.) for the exclusive benefit of its
employees.  It is intended to provide a means for deferred savings and
investment by employees and to afford security for their retirement. The Company
will make contributions, as provided herein, to be added to such
savings.

    The Plan is
intended to comply with the requirements of the Employee Retirement Income
Security Act of 1974 and Section 401(k) of the Internal Revenue Code of 1986, as
amended, and the Regulations promulgated thereunder.  Effective as of
January 1, 1988, the Plan was amended and restated to reflect the merger, also
effective as of that date, of the Plan with the Employee Stock Ownership Plan
for which contributions were suspended.  Effective as of October 1,
1990, the Plan was amended and restated to provide additional investment
options.  Certain officers, as set forth in Section 16 of the
Securities Exchange Act of 1934 and the rules thereunder ("Section 16
Officer(s)"), are subject to special limitations on their ability to make
"participant-directed transactions" under the Plan.  These provisions
are set forth in Section XII of the Plan and apply to Section 16 Officers
notwithstanding any other inconsistent provisions in the Plan. Effective January
1, 1994, the Plan was amended and restated to provide, among other things
rollovers into the Plan from qualified sources, and provide the Committee with
authority to extend participation rights. Effective April 1, 1994, the Plan was
amended to provide increased ability to change investment
elections.

    

    
      
        
           

        

        
          - 1 -

          
            

          

        

        
           

        

      

    

    

     

    Effective
January 1, 1995, the Anchorage Sand and Gravel Company, Inc. Profit
Sharing/401(k) Plan was merged with the Plan.

    Effective
January 1, 1997, the Plan was amended to provide, among other
things:  daily fund transfers and investment election changes by
participants, as well as other changes resulting from a conversion to daily
recordkeeping.

    Effective
January 1, 1998, the Plan was amended and restated to provide, among other
things: participant loans.

    Effective January
1, 1999, the Plan was amended to provide, among other things: a variable match
and profit sharing feature.  Also effective January 1, 1999, the MDU
Resources Group, Inc. Tax Deferred Compensation Savings Plan for Collective
Bargaining Unit Employees was merged into this Plan, and the Plan was renamed
the MDU Resources Group, Inc. 401(k) Retirement Plan.

    Effective December
1, 1999, the Plan was amended to allow participating employers the flexibility
to provide their Participants with different maximum deferral
levels.

    Effective April 1,
2000, the LTM, Incorporated 401(k) Employee Savings Plan was merged with the
Plan.

    Effective February
15, 2001, the Plan was amended to allow matching contributions to be
diversified.

    Effective January
1, 2003, the Plan was amended to include a Davis-Bacon feature.

    Effective August 1.
2005, the Plan was amended to change the form of matching contributions from
Common Stock to cash and to allow after-tax employee rollovers.

    

    
      
        
           

        

        
          - 2 -

          
            

          

        

        
           

        

      

    

    

     

    Effective as of May
25, 2006, the Plan was amended to expand the portion of the Plan intended to
qualify as an employee stock ownership plan under Section 4975(e)((7) of the
Code.  On and after June 1, 2006, a portion of the Plan is designed to
invest primarily in Common Stock, and is intended to satisfy the requirements of
a non-leveraged employee stock ownership plan set forth in Sections 401(a), 409,
and 4975(e) of the Internal Revenue Code (the “ESOP”).  The remaining
portion of the Plan shall consist of all amounts credited to Participants’
Accounts that are invested in Common Stock.  The Non-ESOP portion of
the Plan shall consist of all amounts credited to Participants’ Accounts that
are not invested in Common Stock.  The Committee shall maintain such
Accounts and subaccounts as are deemed necessary for appropriate to reflect the
value of Participants’ Accounts in the ESOP portion of the Plan and the Non-ESOP
portion of the Plan.

    

    
      
        
           

        

        
          - 3 -

          
            

          

        

        
           

        

      

    

    

     

    ARTICLE
I

     

    DEFINITIONS

     

    The following
terms, when used herein, shall have the meanings stated below unless a different
meaning is otherwise indicated or required by the context.  As used
herein, the singular number shall be deemed to include the plural, unless a
different meaning is clearly indicated by the context:

    Account - The Savings
Contribution Account, Matching  Contribution Account, ESOP Account,
Rollover Account, and Profit Sharing Account, respectively, maintained for a
Participant (or an Eligible Employee) as applicable.

    Affiliate - Any
corporation 80 percent or more of whose stock (based on voting power or value)
is owned directly or indirectly by the Company and any partnership or trade or
business which is 80 percent or more controlled directly or indirectly by the
Company, except that with respect to Section 3.7 hereof "50 percent" shall be
substituted for "80 percent."

    Board of Directors -
The Board of Directors of the Company.

    
      Code - The Internal
Revenue Code of 1986, as amended.

    

    Committee - The MDU
Resources Group, Inc. Employee Benefits Administrative Committee appointed to
administer the Plan pursuant to Article VI.

    Common Stock - Common
Stock of the Company.

    Company - MDU
Resources Group, Inc. or any successor thereto.

    
      
        
        

      

      
        - 4 -

        
          

        

      

      
        
        

      

    

    Compensation – The
total compensation paid to an Eligible Employee by the Employer (not in excess
of $200,000, as adjusted by the Secretary of the Treasury to reflect increases
in the cost of living), unreduced by any savings contributions of the Eligible
Employee to the Plan, and any amount contributed by the Employer pursuant to a
salary reduction agreement and which is not includible in the gross income of an
Employee under 26 U.S.C. Sections 125, 132(f)(4), 402(e)(3), 402(h), or 403(b),
but excluding other contributions to the Plan, contributions to other employee
benefit plans, relocation allowances, club membership reimbursements, the cost
of group life insurance that is added to taxable income of the Eligible
Employee, and any other extra or additional compensation from the Employee or
from the Employer which does not constitute base compensation including bonuses
and any other incentive compensation.

    Deferred Savings
Feature - That portion of the Plan attributable to participation in a
cash or deferred arrangement with the Company pursuant to Section 401(k) of the
Code.

    Direct Rollover - For
purposes of Section 4.7, a Direct Rollover is a payment by the Plan to the
Eligible Retirement Plan specified by the Distributee.

    Disability - A
physical or mental condition of an Eligible Employee which qualifies such
Employee for disability benefits under the MDU Resources Group, Inc. Long-Term
Disability Plan or an Affiliate's Long-Term Disability Plan.

    Distributee - For
purposes of Section 4.7, a Distributee includes an Employee or former Employee.
In addition, the Employee's or former Employee's surviving spouse and the
Employee's or former Employee's spouse or former spouse who is

    
      
        
        

      

      
        - 5 -

        
          

        

      

      
        
        

      

    

    the alternate payee
under a qualified domestic relations order (QDRO), as defined in Section 414(p)
of the Code, are Distributees with regard to the interest of the spouse or
former spouse.

    Effective Date - The
Plan was originally established effective January 1, 1984.  The
"Effective Date" of the amendment and restatement of the Plan is January 1,
2002.

    Eligible Employee -
An “Eligible Employee” means each regular full-time or part-time Employee who is
at least 18 years of age and who is actively employed by the Employer in other
than a temporary or occasional position as defined by the payroll practices of
the Employer; provided, however, that a temporary or occasional Employee who
completes more than 1,000 hours of service within a twelve-month period
beginning on their employment date or in any subsequent Plan Year, shall be an
Eligible Employee.  Notwithstanding the foregoing, an Employee of an
Employer shall not be an Eligible Employee during any time when such Employee is
1) eligible to participate in a retirement plan which is a multi-employer plan
as defined in Section 3(37) of ERISA to which the Employer contributes, or
2) covered by a collectively bargained unit which has not bargained for the Plan
for such Employee.

    Eligible Retirement
Plan - For purposes of Section 4.7, an Eligible Retirement Plan is 1) an
individual retirement account described in Section 408(a) of the Code, 2) an
individual retirement annuity described in Section 408(b) of the Code, 3) an
annuity plan described in Section 403(a) of the Code, 4) an annuity contract
described in Section 403(b) of the Code, 5) an eligible plan under Section
457(b) of the Code which is maintained by a state, political subdivision of a
state, or any agency or instrumentality of a state or political subdivision of a
state and which agrees to

    
      
        
        

      

      
        - 6 -

        
          

        

      

      
        
        

      

    

    separately account
for amounts trans­ferred into such plan from this Plan, or 6) a qualified
trust described in Section 401(a) of the Code, that accepts the Distributees
Eligible Rollover Distribution.  This definition shall also apply in
the case of a distribution to a surviving spouse, or to a spouse or former
spouse who is the alternate payee under a qualified domestic relations order, as
defined in Section 414(p) of the Code.

    Eligible Rollover
Distribution - For purposes of Section 4.7, an Eligible Rollover
Distribution is any distribution of all or any portion of the balance to the
credit of the Distributee, except that an Eligible Rollover Distribution does
not include (i) any distribution that is one of a series of substantially equal
periodic payments (not less frequently than annually) made for the life (or life
expectancy) of the Distributee or the joint lives (or joint life expectancies)
of the Distributee and the Distributees designated beneficiary, or for a
specified period of ten years or more, (ii) any distribution to the extent such
distribution is required under Section 401(a)(9) of the Code, (iii) any hardship
distribution described in Section 401(k)(2)(B)(i)(iv) of the Code, (iv) the
portion of any distribution that is not includible in gross income (determined
without regard to the exclusion for net unrealized appreciation with respect to
employer securities, or (v) a distribution excluded from the definition of an
“Eligible Rollover Distribution” under applicable Treasury rulings or
regulations.

    Employee - For all
purposes of the Plan, an individual shall be an “employee” of or be “employed”
by the Employer for any Plan Year only if such individual is treated by the
Employer for such Plan Year as its employee for purposes of employment taxes and
wage withholding for federal income taxes, regardless of any
subsequent

    

    
      
        
           

        

        
          - 7 -

          
            

          

        

        
           

        

      

    

     

    reclassification by
the Company, any governmental agency, or court.

    Employer - The
Company and any Participating Affiliate.

    ESOP - The portion of
the Plan that is designed to invest primarily in Common Stock and is intended to
satisfy the requirements of a non-leveraged employee stock ownership plan set
forth in Code Sections 401(a), 409, and 4975(e).  The ESOP consists of
all amounts credited to Participants’ Accounts that are invested in Common Stock
from time to time, including without limitation, amounts held under this Plan as
a result of the merger of the MDU Resources Group, Inc. Employee Stock Ownership
Plan into the Plan as of January 1, 1988.

    ESOP Account - The
separate Account or Accounts maintained for a Participant to which is credited
the Participant’s interest in the ESOP from time to time.

    Highly Compensated
Employee - Includes highly compensated active employees and highly
compensated former employees. A highly compensated active employee means any
employee who (A) was a 5-percent owner (as defined in Section 416(i)(I) of the
Code) of the Employer at any time during the current or the preceding year, or
(B) for the preceding year had compensation from the Employer in excess of
$80,000 (as adjusted by the Secretary pursuant to Section 415(d) of the Code,
except that the base period shall be the calendar quarter ending
September 30, 1996).

    A former employee
shall be treated as a Highly Compensated Employee if (A) such employee was a
Highly Compensated Employee when such employee separated from service, or (B)
such employee was a Highly Compensated Employee at any time after attaining age
55.

    

    
      
        
           

        

        
          - 8 -

          
            

          

        

        
           

        

      

    

    

    The determination
of who is a Highly Compensated Employee, including the determinations of the
number and identity of employees in the top paid group, will be made in
accordance with Section 414(q) of the Code and the regulations there
under.

    For purposes of
this subsection, the term “compensation” means compensation within the meaning
of Section 415(c)(3) of the Code. The determination will be made without regard
to Sections 125, 402(e)(3), and 402(h)(1)(B) of the Code, and in the case of
employer contributions made pursuant to a salary reduction agreement, without
regard to Section 403(b) of the Code.

    For plan years
beginning after December 31, 1997, for purposes of this subsection, the term
“compensation” means compensation within the meaning of Section 415(c)(3) of the
Code.

    Hours of Service -
Any hour for which an Employee is directly or indirectly paid or entitled to
payment by an Employer (1) for the performance of duties, or (2) on account of a
period of time during which no duties are performed due to paid vacation, paid
holidays, paid illness or incapacity, paid jury duty, or other authorized paid
leaves of absence, or (3) for which back pay irrespective of mitigation of
damages is either awarded or agreed to by an Employer. The number of Hours of
Service, and the period to which such hours shall be credited, will be
determined in accordance with Department of Labor regu­lations Section
2530.200b-2.

    

    
      
        
           

        

        
          - 9 -

          
            

          

        

        
           

        

      

    

    

    Investment Funds -
Each of the investment funds designated by the Committee in which a
Participant's Savings Contri­bution Account and Rollover Account may be
invested, in accordance with Section 5.2.  Notwithstanding the
foregoing, because  apportion of the Plan is designed to be an ESOP,
the Plan shall at all times maintain an investment fund invested primarily in
Common Stock, and such fund shall not be eliminated so long as a portion of the
Plan is designed to be an ESOP.

    Leased Employees - A
leased employee (as defined below)  shall not be eligible to
participate in the Plan.  A "leased employee" means any person who is
not an employee of an Employer, but who has provided services to an Employer
under the primary direction of the Employer, on a substantially full-time basis
for a period of at least one year, pursuant to an agreement between the Employer
and a leasing organization. If such leased employee subsequently becomes an
employee of the Employer, the period during which a leased employee performs
services for the Employer shall be taken into account for purposes of Section
2.1 of the Plan unless (1) such leased employee is a participant in a money
purchase pension plan maintained by the leasing organization which provides a
non-integrated employer contribution rate of at least 10  percent of
compensation, immediate participation for all employees, and full and immediate
vesting, and (2) leased employees do not constitute more than 20 percent of
the  Employer's nonhighly compensated workforce.

    Matching Contribution
Account - The separate Account to which Employer matching contributions
under Section 3.3 are credited.

    

    
      
        
           

        

        
          - 10 -

          
            

          

        

        
           

        

      

    

    

     

    Participant - An
Eligible Employee who participates in the Plan pursuant to
Section II.

    Participating
Affiliate - An Affiliate to which the Committee has extended the Plan and
which adopts the Plan by its board of directors or other governing
body.

    Plan - The MDU
Resources Group, Inc. 401(k) Retirement Plan as set forth herein and as amended
from time to time.

    Plan Year - The
calendar year.

    Predecessor Employer
- An employer acquired by the Company or an Affiliate as the result of a merger,
consolidation, or a transfer of assets or liabilities.

    Profit Sharing
Account - A separate account to which contributions under
Section 3.4 are credited.

    Retirement - The
termination of employment with the Employer by reason of retirement after age
55.

    Rollover Account -
The separate Account maintained for a Participant (or an Eligible Employee) to
hold amounts contributed pursuant to Section 3.8.

    Savings Contribution
Account - The separate Account to which savings contributions under
Section 3.1 are credited.

    Tax Year - The
taxable year of the Employer ending December 31.

    Trust Agreement - The
Trust Agreement between the Company and the Trustee pursuant to which the Trust
Fund is main­tained, as such agreement may be amended from time to
time.

    

    
      
        
           

        

        
          - 11 -

          
            

          

        

        
           

        

      

    

     

    Trust Fund - The
Trust Fund under the Plan in which Plan assets are retained by the
Trustee.

    Trustee - The Trustee
of the Trust Fund, and any successor thereto.

    

    
      
        
           

        

        
          - 12 -

          
            

          

        

        
           

        

      

    

    

     

    ARTICLE
II

     

    PARTICIPATION

     

    2.1             Requirements
-

     

    
      	
               
      

            	
              (a)

            	
              Eligibility for
      Participation - Each Eligible Employee who was a Participant

                in the Plan
      immediately prior to the Effective Date shall continue to participate in
      the Plan as of the Effective
Date.

              

            

    

    
      	
               
      

            	
              (b)

            	
              Each other
      Eligible Employee who is not a Participant prior to the Effective Date or
      who becomes an Eligible Employee on and after the Effective Date shall
      become a Participant on the date he or she becomes an Eligible Employee,
      provided such Eligible Employee complies with any enrollment procedures
      established by the Committee.

            

    

    2.2           Termination of
Participation -

    
      	
               
      

            	
              (a)

            	
              A Participant
      shall terminate active participation in the Plan upon any of the following
      events:

            

    

    
      	
               
      

            	
              (i)

            	
              Death

            

    

    
      	
               
      

            	
              (ii)

            	
              Retirement

            

    

    
      	
               
      

            	
              (iii)

            	
              Disability

            

    

    
      	
               
      

            	
              (iv)

            	
              Other
      termination of employment with the
Employer

            

    

     

    
      	
               
      

            	
              (b)

            	
              A Participant
      who elects, pursuant to Section 4.5(b), to make a complete or partial
      withdrawal from the Savings Contribution Account, Matching Contribution
      Account, and Rollover Account after age 59-1/2 shall not
  be

            

    

    

    
      
        
           

        

        
          - 13 -

          
            

          

        

        
           

        

      

    

    

     

    deemed to terminate
participation in the Plan by such election alone.

     

    
      	
               
      

            	
              (c)

            	
              A
      Partici­pant who ceases to be an Eligible Employee (other than by
      termination of employment) or discontinues savings contributions under
      Section 3.1 or enters the military service of the United States shall also
      be an inactive Participant with respect to the Deferred Savings Feature of
      the Plan. Notwithstanding any provision of the Plan to the contrary,
      contributions, benefits, and service credit with respect to qualified
      military service will be provided in accordance with Section 414(u) of the
      Code.  Any interest of an inactive Participant in the Plan may
      be allowed to remain in the Trust Fund, subject to payment as provided in
      Section IV hereof.

            

    

     

    
      	
              2.3

            	
              Reemployment -
      An Eligible Employee or Participant who terminates employment with the
      Employer and who is subsequently reemployed as an Eligible Employee shall
      become a Participant on the date of his or her reemployment, provided such
      Eligible Employee complies with any enrollment procedures established by
      the Committee.

            

    

    

    
      
        
           

        

        
          - 14 -

          
            

          

        

        
           

        

      

    

    

    

    ARTICLE
III

     

    CONTRIBUTIONS

     

    3.1           Savings Contributions -

     

    
      	
               
      

            	
              (a)

            	
              Maximum - A
      Participant may contribute, by payroll deduction, any whole percentage of
      the Participant's Compensation for each pay period to the Participant's
      Savings Contribution Account, subject to the following maximum
      percentages: (i) 50% of the Participant's Compensation if the Participant
      is not a Highly Compensated Employee, and (ii) 22% of the Participant's
      Compensation if the Participant is a Highly Compensated Employee.
      Notwithstanding the immediately preceding sentence, an Employer, by
      resolution of its board of directors and subject to the approval of the
      Committee, may provide for a maximum savings contribution percentage on
      behalf of Participants employed by that Employer that differs from the
      maximum savings contribution percentage stated above in which case the
      maximum savings contribution percentage so adopted by the Employer and
      approved by the Committee shall be set forth in a separate schedule
      forming a part of the Plan and shall be applicable to that Employer in
      lieu of the maximum savings contribution percentage stated above until
      changed by action of the board of directors of the Employer and approved
      by the Committee.

            

    

     

    
      	
               
      

            	
              (b)

            	
              Savings
      contributions on behalf of a Participant shall constitute Employer
      contributions to the Plan and shall be credited to such Participant's
      Savings Contribution Account, subject to Section
  3.5.

            

    

     

    
      
        
        

      

      
        - 15 -

        
          

        

      

      
        
        

      

    

     

    
      	
               
      

            	
              (c)

            	
              Upon becoming
      a Participant, and at any time thereafter, each Participant may elect the
      percentage of Compensation to be contributed as a savings contribution to
      the Plan.  Any such election will take effect as soon as
      administratively feasible.  Each election by a Participant under
      this Section shall be made pursuant to one of the following methods: (i)
      by filing a written election, (ii) by telephone through a telephone system
      established by the Committee for this purpose, or (iii) by any other
      method designated by the Committee.

            

    

     

    
      	
               
      

            	
              (d)

            	
              Savings
      Contributions must be contributed to the Trust Fund as soon as
      practicable, but in no event later than the fifteenth business day of the
      month following the month in which such deferrals were
    made.

            

    

     

    
      	
              3.2

            	
              Suspension of
      Participant Contribution - A Participant may suspend the amount of
      savings contributions at any time as provided in Section 3.1 (c). Such
      suspension will take effect as soon as administratively
      feasible.  A Participant will not be permitted to make up
      suspended savings contributions to the
Plan.

            

    

    
      	
              3.3

            	
              Matching
      Contributions -

            

    

     

    
      	
               
      

            	
              (a)

            	
              Standard
      Match - Each Employer shall make a contribution for each pay period equal
      to fifty percent (50%) of the savings contribution made by the Employer
      under Section 3.1 for such pay period on behalf of the Participants
      employed by that Employer provided, however, that a Participant’s savings
      contributions in excess of six percent (6%) of Compensation for such pay
      period shall not be eligible for matching contributions. Notwithstanding
      the immediately preceding sentence, an Employer, by resolution of its
      board of

            

    

    

    
      
        
           

        

        
          - 16 -

          
            

          

        

        
           

        

      

    

     

    directors and
subject to the approval of the Committee, may provide for a standard matching
contribution on behalf of Participants employed by that Employer that differs
from the matching contribution stated above. In which case, the matching
contribution so adopted by the Employer and approved by the Committee shall be
set forth in a separate schedule forming a part of the Plan and shall be
applicable to that Employer in lieu of the matching contribution stated above
until changed by action of the Board of Directors of the Employer and approved
by the Committee. Matching contributions on behalf of a Participant shall be
made in cash and credited to such Participant’s Matching Contribution
Account.

     

    
      	
               
      

            	
                       
      Each Employer shall make a true up standard matching contribution for a
      Plan Year on behalf of eligible participants.  Such true up
      standard matching contribution shall be in the amount which, when
      aggregated with all matching contributions made during such Plan Year on
      behalf of such Participant pursuant to this Section 3.3(a), will equal
      fifty percent (50%) of the Participant’s savings contributions for such
      Plan Year that does not exceed six percent (6%) of the Participant’s
      Compensation for such Plan Year. A Participant whose employment is
      terminated during the year shall receive a true up standard matching
      contribution either at year end or sooner, as determined in the sole
      discretion of the employer.  Notwithstanding the foregoing, for
      any Participant employed by an Employer who provides a standard matching
      contribution that differs from the matching contribution formula stated
      above, as set forth in a separate schedule under the Plan,
    the

            

    

    

    
      
        
           

        

        
          - 17 -

          
            

          

        

        
           

        

      

    

     

    amount of true up
standard matching contribution shall not exceed the maximum matching
contribution made pursuant to such schedule as determined on a Plan Year
basis.

     

    
      	
               
      

            	
              (b)

            	
              Variable Match
      - Each Employer, in its sole discretion, may make an additional matching
      contribution on behalf of the Participants employed by that Employer under
      Section 3.1.  An Employer may provide for a variable matching
      contribution on behalf of Participants employed by that Employer under
      criteria established by resolution of its board of directors and subject
      to the approval of the Committee.  Such variable matching
      contributions on behalf of a Participant shall be made in cash and
      credited to such Participant’s Matching Contribution
    Account.

            

    

     

    
      	
              3.4

            	
              Profit Sharing
      Contributions - Each Employer, in its sole discretion, may make a
      special contribution to the Plan on behalf of Participants employed by
      that Employer that will be allocated to Participants under criteria
      established by resolution of its board of directors and subject to the
      approval of the Committee. Each profit sharing feature shall be set forth
      in a separate supplement forming part of the Plan and shall be applicable
      to that Employer until changed by action of the board of directors of the
      Employer and approved by the Committee.  Any such contribution
      will be made to each Participant’s Profit Sharing Account and will be
      invested pursuant to the Participant’s current election of investment of
      future contributions.  Profit Sharing Contributions will be made
      in accordance with Section 5.1.

            

    

     

    
      	
              3.5

            	
              Special Limitations on
      Savings Contributions -

            

    

     

    
      	
               
      

            	
              (a)

            	
              For each Plan
      Year, the Plan shall comply with Code Section 401(k)
  (3).

            

    

    

    
      
        
           

        

        
          - 18 -

          
            

          

        

        
           

        

      

    

    

     

    Specifically, if
the Actual Deferral Percentage (as defined in paragraph (c) below) of
Compensation for Participants who are Highly Compensated Employees is more than
the amount permitted under the special limitations set forth in paragraph (b) of
this Section 3.5, the savings contributions made by the Highly Compensated
Employees will be reduced (in the order of those Highly Compensated Employees
with the highest dollar contribution amount) to the extent necessary to meet the
requirements of paragraph (b) below.  The Employer shall pay directly
to the Participant any excess amounts withheld for contribution.  Any
excess savings contributions made to the Trust Fund, plus any related earnings
thereon, shall be distributed to such Participants before the end of the Plan
Year following the Plan Year in which such excess savings contributions are
made.  Amounts to be distributed to a Participant pursuant to the
previous sentence shall be reduced by the amounts (if any) to be distributed to
that Participant pursuant to paragraph (g) below.

     

    In
addition, if the Employer or the Committee determines that contributions would
be in excess of the special limitations set forth in paragraph (b) below, the
Employer may in its sole discretion suspend, in whole or in part, savings
contributions to the Plan made on behalf of Participants who are Highly
Compensated Employees.  In such case the savings contributions which
would ordinarily be contributed to the Trust Fund on the Participant’s behalf in
a payroll period shall be paid directly

    

    
      
        
           

        

        
          - 19 -

          
            

          

        

        
           

        

      

    

    

     

    to such
Participants.

    
      
        	
                 
      

              	
                (b)

              	
                The Actual
      Deferral Percentage for any Plan Year beginning on or after January 1,
      1987 of all Eligible Employees who are Highly Compensated Employees shall
      not exceed, alternatively: (A) 125 percent of the Actual Deferral
      Percentage for all Eligible Employees who are not Highly Compensated
      Employees, or (B) 200 percent of the Actual Deferral Percentage for
      Eligible Employees who are not Highly Compensated Employees, provided that
      the Actual Deferral Percentage for all Highly Compensated Employees does
      not exceed the Actual Deferral Percentage for all other Eligible Employees
      by more than 2 percentage points.

              
	 	 	 

      

    

    
      
        	
                 
      

              	
                (c)

              	
                For purposes
      of this Section 3.5, the Actual Deferral Percentage for a Plan Year shall
      be the average of the ratios, calculated separately for each Eligible
      Employee in each group, of the amount of savings contributions credited to
      the Savings Contribution Account on behalf of each Eligible Employee for
      such Plan Year to the Eligible Employee's Compensation (as determined for
      purposes of Section 415(c)(3) of the Code and the regulations thereunder)
      for such Plan Year.

              
	 	 	 

      

    

    
      
        	
                 
      

              	
                (d)

              	
                If a
      reduction in the amount of savings contributions on behalf of a
      Participant is required because of the application of (a) above, the
      reduction shall be treated as taxable earnings to the Participant for the
      pay period in which the reduction occurs, and the Employer shall withhold
      any taxes required by law on such taxable earnings.

              
	 	 	 

      

    

    
      	
               
      

            	
              (e)

            	
              If a
      distribution of excess deferral contributions (and related earnings)
      is

            

    

    

    
      
        
           

        

        
          - 20 -

          
            

          

        

        
           

        

      

    

    

     

    required because of
the application of (a) above, the Employer shall withhold any taxes
required by law on such distribution.

    
      	
               
      

            	
              (f)

            	
              In the event
      an active Participant is required to reduce savings contributions to the
      Plan as a result of the application of the provisions of (a) above, the
      matching contribution under Section 3.3 made on behalf of the Participant
      for the remainder of the Plan Year shall be applied to the reduced amount
      of savings contributions.

            

    

    
      	
               
      

            	
              (g)

            	
              Notwithstanding
      the foregoing provisions of this Section 3.5, the maximum amount of
      savings contributions credited to the Savings Contribution Account on
      behalf of a Participant in any calendar year may not exceed $11,000, as
      may be adjusted in accordance with regulations prescribed by the Secretary
      of the Treasury to reflect increases in the cost of living, and any such
      contributions made to the Savings Contribution Account in excess of such
      $11,000 amount (as adjusted), plus any related earnings on such excess
      amount, shall be distributed to the Participant no later than April 15
      following the close of the calendar year in which such excess
      contributions are made. The amount of savings contributions distributed to
      a Participant pursuant to the immediately preceding sentence shall be
      reduced by the amount of savings contributions distributed to such
      Participant pursuant to paragraph (a) above for the same Plan
      Year.

            

    

     

    
      	
               
      

            	
              (h)

            	
              The earnings
      allocable to distributions of savings contributions exceeding the limits
      of paragraph (b) or (g) shall be the sum of: (i) the earnings attributable
      to the Participant’s savings contributions for the year multiplied by a
      fraction,

            

    

    

    
      
        
           

        

        
          - 21 -

          
            

          

        

        
           

        

      

    

     

    the numerator of
which is the applicable excess amount, and the denominator of which is the
balance in the Savings Contribution Account of the Participant on the last day
of such year reduced by gains (or increased by losses) attributable to such
account for the year; and (ii) ten percent (10%) of the amount determined under
(i) multiplied by the number of whole calendar months between the end of the
Plan Year and the date of distribution, counting the month of distribution if
distribution occurs after the fifteenth (15th) of
such month.

    
      	
               
      

            	
              (i)

            	
              All employees
      who are eligible to make savings contributions under the Plan and who have
      attained age 50 before the close of the Plan Year shall be eligible to
      make catch-up contributions in accordance with, and subject to the
      limitations of, Section 414(v) of the Code, effective for contributions
      made after December 31, 2001. Such catch-up contributions shall not be
      taken into account for purposes of implementing the required limitations
      of Sections 402(g) and 415 of the Code. The Plan shall not be treated as
      failing to satisfy the requirements of Sections 401(k)(3), 401(k)(11),
      401(k)(12), 410(b), or 416 of the Code, as applicable, by reason of the
      making of such catch-up
contributions.

            

    

     

    
      	
              3.6

            	
              Special Matching
      Contribution Limitations -

            

    

     

    
      	
               
      

            	
              (a)

            	
              For each Plan
      Year, the Plan shall comply with Code Section 401(m)(2). Specifically, if
      the Contribution Percentage (as defined in paragraph (c) below) for
      Participants who are Highly Compensated Employees is more than the amount
      permitted under the special limitations set forth
  under

            

    

    

    
      
        
           

        

        
          - 22 -

          
            

          

        

        
           

        

      

    

     

    paragraph (b) of
this Section 3.6, the Employer matching contributions credited to the Matching
Contribution Accounts of those Participants who are Highly Compensated Employees
shall be reduced (in the order of the Highly compensated Employees with the
highest dollar amount of matching contribution) to the extent necessary to meet
the requirements of paragraph (b) below. Any excess matching contributions made
to the Trust Fund, plus any related earnings thereof, shall be distributed to
such Participants before the end of the Plan Year following the Plan Year in
which such excess matching contributions are made. The earnings allocable to
distributions of savings contributions exceeding the limits of paragraph (b) or
(g) shall be the sum of:  (i) the earnings attributable to the
Participant’s savings contributions for the year multiplied by a fraction, the
numerator of which is the applicable excess amount, and the denominator of which
is the balance in the Savings Contribution Account of the Participant on the
last day of such year reduced by gains (or increased by losses) attributable to
such account for the year; and (ii) ten percent (10%) of the amount determined
under (i) multiplied by the number of whole calendar months between the end of
the Plan Year and the date of distribution, counting the month of distribution
if distribution occurs after the fifteenth (15th) of
such month.  In addition, if the Employer or the Committee determines
that contributions or matching contributions would be in excess of the special
limitations set forth under paragraph (b) below, the Employer may, in its sole
discretion, suspend, in whole or in part, savings contributions to the Plan made
on behalf of Participants who are Highly

    

    
      
        
           

        

        
          - 23 -

          
            

          

        

        
           

        

      

    

     

    Compensated
Employees and, therefore, related matching contributions with respect to such
Participants in which case the savings contributions that would ordinarily be
contributed to the Trust Fund on the Participants’ behalf in a payroll period
shall be paid directly to such Participants.

    
      	
               
      

            	
              (b)

            	
              The
      Contribution Percentage for any Plan Year of all Eligible Employees who
      are Highly Compensated Employees shall not exceed, alternatively: (A) 125
      percent of the Contribution Percentage for all Eligible Employees who are
      not Highly Compensated Employees, or (B) 200 percent of the Contribution
      Percentage for Eligible Employees who are not Highly Compensated
      Employees, provided that the Contribution Percentage for all Highly
      Compensated Employees does not exceed the Contribution Percentage for all
      other Eligible Employees by more than 2 percentage
  points.

            

    

     

    
      	
               
      

            	
              (c)

            	
              For purposes
      of this Section 3.6, the Contribution Percentage for a Plan Year shall be
      the average of the ratios, calculated separately for each Eligible
      Employee in each group, of the amount of matching contributions to the
      Matching Contribution Account on behalf of each Eligible Employee for such
      Plan Year to the Eligible Employee's compensation (as determined for
      purposes of Section 415(c)(3) of the Code and the regulations thereunder)
      for such Plan Year.

            

    

     

    
      	
               
      

            	
              (d)

            	
              If a
      reduction in the amount of savings contributions on behalf of a
      Participant is required because of the application of paragraph (a) above,
      the reduction shall be treated as taxable earnings to the Participant for
      the pay period in which the reduction occurs, and the Employer shall
      withhold any taxes

            

    

    

    
      
        
           

        

        
          - 24 -

          
            

          

        

        
           

        

      

    

    

     

    required by law on
such taxable earnings.

    
      	
               
      

            	
              (e)

            	
              If a
      distribution of excess savings contributions or excess matching
      contributions (and related earnings) is required because of the
      application of a) above, the Employer shall withhold any taxes required by
      law on such distribution

            

    

     

    
      	
               
      

            	
              (f)

            	
              In the event
      an active Participant is required to reduce savings contributions to the
      Plan as a result of the application of the provisions of paragraph (a)
      above, the matching contribution under Section 3.3 made on behalf of the
      Participant for the remainder of the Plan Year shall be applied to the
      reduced amount of savings
contributions.

            

    

     

    
      	
              3.7

            	
              Contribution
      Limitation -

            

    

     

    
      	
               
      

            	
              (a)

            	
              Defined Contribution
      Limitation - Any provision of the Plan to the contrary
      notwithstanding and except to the extent permitted under Section 414(v) of
      the Code, the “annual addition” (as defined below) to a Participant’s
      Accounts for the Plan Year shall not exceed the lesser of: 1) 100 percent
      of Compensation (within the meaning of Section 415(c)(3) of the Code) or
      2) $40,000, as adjusted for increases in the cost of living under Section
      415(d) of the Code.  The compensation limit referred to in 1)
      above shall not apply to any contribution for medical benefits after
      separation from service (within the meaning of Section 401(h) or Section
      419A(f)(2) of the Code) which is otherwise treated as an annual addition.
      The term “annual addition” for any Plan Year means the sum of the savings
      contributions, matching contributions, and any profit sharing
      contributions credited to a
Participant’s

            

    

    

    
      
        
           

        

        
          - 25 -

          
            

          

        

        
           

        

      

    

     

    Accounts for that
year.  If the annual additions that would otherwise be contributed or
allocated to a Participant’s Accounts would exceed the foregoing limitations,
the excess amounts shall be reduced in the following order: 1) savings
contributions that are not matched by any Employer standard or variable matching
contributions, 2) savings contributions and their respective Employer standard
and/or variable matching contributions on a pro rata basis, 3) discretionary
profit sharing contributions made under Section 3.4 of Plan.  Any
savings contributions that are reduced to satisfy the limitations of this
paragraph shall be returned to the Participant, and any Employer standard and/or
variable matching contributions and profit sharing contributions shall be used
to reduce future Employer contributions made under the Plan.  A
Participant’s “Section 415 compensation” means their total compensation within
the meaning of Code Section 415(c)(3) for that year for services rendered to an
Employer as an employee, including amounts deferred by the Participant for that
year through compensation reductions pursuant to Code Sections 125, 401(k),
403(b), and 457.  In no event shall the amount of annual additions
attributable to a Participant for any Plan Year exceed the limitations imposed
under Section 415 of the Code and the regulations there under.

     

    
      	
              3.8

            	
              Rollover
      Contributions - At the direction of the Committee, and in
      accordance with such uniform rules as the Committee may from time to time
      establish, rollovers described in Section 402(c) of the Code, rollovers
      from an annuity contract described in Section 403(b) of the Code,
      rollovers from an eligible plan
under

            

    

    

    
      
        
           

        

        
          - 26 -

          
            

          

        

        
           

        

      

    

     

    Section 457(b) of
the Code that is maintained by a state, political subdivision of a state, or any
agency or instrumentality of a state or political subdivision of a state and
that is not tax-exempt, and rollovers from an Eligible Employee under another
plan which meets the requirements of Section 401(a) of the Code, including
after-tax employee contributions, may be received by the Trustee and will be
credited to an Account established in the name of the Eligible Employee. Any
rollover contribution made in accordance with the preceding sentence must be
made in cash; rollover contributions of property other than cash will not be
accepted.  Any amount received by the Trustee for an Eligible Employee
in accordance with this Section 3.8 shall be adjusted during each accounting
period for their pro rata share of any change in the value of the Investment
Funds.  Eligible Employees shall be fully vested (subject to
investment experience) in their Rollover Account.

    

    
      
        
           

        

        
          - 27 -

          
            

          

        

        
           

        

      

    

    

     

    ARTICLE
IV

     

    ACCOUNTS;
VESTING; DISTRIBUTIONS

     

    4.1           Participants'
Accounts -

     

    
      	
               
      

            	
              (a)

            	
              The Employer
      shall maintain, or cause to be maintained, records which reflect the
      interest of each Participant's Savings Contribution Account, Matching
      Contribution Account, ESOP Account, Rollover Account, and Profit Sharing
      Account, as applicable, including all contributions, income, gains or
      losses, and withdrawals with respect to such Accounts. Records for the
      Participants' Accounts shall be maintained in accordance with procedural
      rules as determined by the Committee.  As of such valuation
      dates as the Committee shall determine, but not less frequently than once
      each Plan Year, the Committee shall determine the value of each
      Participant's Accounts.

            

    

     

    
      	
               
      

            	
              (b)

            	
              At least once
      each Plan Year, the Employer shall cause to be furnished to each
      Participant a statement of the contributions made by the Employer on the
      Participant's behalf, and the value of the Partici­pant's Accounts, as
      well as such information as may be necessary to set forth earnings, gains,
      or losses with respect to the Participant's
  Accounts.

            

    

     

    
      	
              4.2

            	
              Vesting
      -

            

    

     

    
      	
               
      

            	
              (a)

            	
              A Participant
      will, at all times, have a fully vested and nonforfeitable right to the
      value of the Participant's Savings Contribution Account, Matching
      Contribution Account, Rollover Account, and ESOP Account. As
      described

            

    

    

    
      
        
           

        

        
          - 28 -

          
            

          

        

        
           

        

      

    

     

    in any
Plan  supplement  adding a  Profit Sharing
feature, a number of years of
service may be required for the Participant to be fully vested in their Profit
Sharing Account.  If a Participant terminates employment before
becoming fully or partially vested in their Profit Sharing Account, the
non-vested portion in such account shall be forfeited as of the last day of the
Plan Year in which the Participant terminates employment with the Company and
all Affiliates. Any forfeitures which arise under the terms of this paragraph
shall be used for any of the following: 1) to reinstate the profit sharing
contributions of any reemployed Participants pursuant to the terms of the Plan,
2) to reduce profit sharing contributions to the Plan, and 3) to reduce
administrative expenses incurred by the Plan.

     

    
      	
               
      

            	
               (b)

            	
              If a
      Participant’s employment with the Company and all Affiliates terminates
      before becoming vested in their Profit Sharing Account, and such
      Participant is subsequently reemployed by the Company or an Affiliate, the
      following special rules shall
apply:

            

    

     

    
      	
               
      

            	
              (i)

            	
              A “1-Year
      Break In Service” means a Plan Year in which a terminated Participant
      completes less than 500 Hours of
Service.

            

    

     

    
      	
               
      

            	
              (ii)

            	
              If the
      Participant was not vested at his or her prior termination of employment,
      the Participant’s years of vesting service prior to the termination of
      employment shall be aggregated with years of vesting service accrued upon
      reemployment only if number of their consecutive 1-Year Breaks in Service
      is less than (5).

            

    

     

    
      	
               
      

            	
              (iii)

            	
              In the case
      of a Maternity or Paternity Absence (as defined below),
  a

            

    

    

    
      
        
           

        

        
          - 29 -

          
            

          

        

        
           

        

      

    

     

    Participant shall
be credited, for the first Plan Year in which they otherwise would have incurred
a 1-Year Break In Service (and solely for purposes of determining whether such a
Break In Service has occurred), with the Hours of Service which normally would
have been credited to the Participant but for such absence (or, if the Committee
is unable to determine the hours which would have been so credited, 8 hours for
each work day of such absence), but in no event more than 501 hours for any one
absence.  A “Maternity or Paternity Absence” means an Employee’s
absence from work because of the pregnancy of the Employee or birth of a child
of the Employee, the placement of a child with the Employee in connection with
the adoption of such child by the Employee, or for purposes of caring for the
child immediately following such birth or placement. The Committee may require
the Employee to furnish such information as the Committee considers necessary to
establish that the Employee’s absence was for one of the reasons specified
above.

     

    
      	
               
      

            	
              (iv)

            	
              If a
      Participant terminated employment with the Company and all Affiliates
      before the Participant was fully vested in the Participant’s Profit
      Sharing Account, and is reemployed by the Company or an Affiliate before
      incurring five (5) consecutive 1-Year Breaks In Service, the forfeiture
      which resulted from their earlier termination of employment (unadjusted by
      subsequent gains or losses if the Participant received a prior
      distribution from the Plan) shall be recredited to the Participant’s
      Profit Sharing Account as of the

            

    

    

    
      
        
           

        

        
          - 30 -

          
            

          

        

        
           

        

      

    

     

    accounting date
coincident with or next following the date of their reemployment.

    
      	
              4.3

            	
              Distribution
      -

            

    

     

    
      	
               
      

            	
              (a)

            	
              The amount
      credited to a Participant's Accounts, to the extent such Participant is
      vested in such Accounts, shall become payable to the Participant (or the
      beneficiary, as applicable) subject to Section 4.6 upon any of the
      following events:

            

    

     

    
      	
               
      

            	
              (i)

            	
              Retirement;

            

    

     

    
      	
               
      

            	
              (ii)

            	
              Disability;

            

    

     

    
      	
               
      

            	
              (iii)

            	
              Death;

            

    

     

    
      	
               
      

            	
              (iv)

            	
              Other
      termination of employment with the
Employer;

            

    

     

    
      	
               
      

            	
              (v)

            	
              As a hardship
      withdrawal under Section 4.5(a);

            

    

     

    
      	
               
      

            	
              (vi)

            	
              As a
      withdrawal after age 59-1/2 pursuant to Section
  4.5(b).

            

    

     

    
      	
              4.4

            	
              Method of
      Payment - Participants (or their beneficiaries), in accordance with
      such uniform rules as the Committee may establish, shall elect
      distribution of their Accounts in one of the following
      methods:

            

    

     

    
      	
              (a)

            	
              as a single
      sum distribution; or

            

    

     

    
      	
              (b)

            	
              in annual
      installments over a period of time, not to exceed five (5)
      years.

            

    

     

    
      	
               
      

            	
              Distributions
      shall generally be paid in cash; provided, however, that distributions
      from a Participant’s ESOP Account may, at the Participant’s election, be
      paid in the form of Common Stock.

            

    

    

    
      
        
           

        

        
          - 31 -

          
            

          

        

        
           

        

      

    

     

    4.5           Withdrawals by
Participants –

    
      	
               
      

            	
              (a)

            	
              Hardship
      Withdrawal – A Participant may apply for a hardship withdrawal at
      any time. The withdrawal must be for an immediate and heavy
      financial

            

    

    need of the
Participant for which funds are not reasonably available from other resources of
the Participant.  If approved, such withdrawal shall equal the lesser
of: 1) the amount required to be distributed to meet the need created by the
hardship, (including any amounts necessary to pay any federal, state, or local
income taxes or penalties reasonably anticipated to result from the withdrawal),
or 2) the value of the Participant’s Savings Contribution Account (excluding
earnings credited to such Account after December 31, 1988), Matching
Contribution Account, ESOP Account, Rollover Account, and vested portion of the
Profit Sharing Account.  Immediate and heavy financial needs are
limited to amounts necessary for:

    
      	
               
      

            	
              (i)

            	
              Unreimbursed
      medical expenses (as defined in Section 213 of the Code, determined
      without regard to whether the expense exceeds 71⁄2%  of adjusted
      gross income) incurred by the Participant, the Participant’s spouse, or
      the Participants “dependents” (as defined in Section 152 of the Code
      without regard to Sections 152(b)(1), (b)(2), and
      (d)(1)(B)).

            

    

    
      	
               
      

            	
              (ii)

            	
              Preventing
      foreclosure on or eviction from the Participant’s principal
      residence.

            

    

    
      	
               
      

            	
              (iii)

            	
              Costs
      directly related to the purchase of the Participant’s
      principal

            

    

    
      	
               
      

            	
              residence,
      not including mortgage payments.

            

    

    
      	
               
      

            	
              (iv)

            	
              Tuition, room
      and board, and related educational fees for the next
  12

            

    

    

    
      
        
           

        

        
          - 32 -

          
            

          

        

        
           

        

      

    

     

     

    

    
      	
               
      

            	
              months of
      post-secondary education for the Participant or the Participant’s spouse,
      children, or dependents.

            

    

    
      	
               
      

            	
              (v)

            	
              Funeral or
      burial expenses for the Participant’s deceased parent, spouse, children or
      dependents.

            

    

    
      	
               
      

            	
              (vi)

            	
              Expenses for
      repair of damages to the Participant’s principal residence that would
      qualify for a casualty loss deduction under Section 165 of the Code
      (determined without regard to whether the loss exceeds ten percent (10%)
      of adjusted gross income).

            

    

    If a hardship
withdrawal is granted under this Section 4.5(a), the Participant must suspend
making savings contributions and contributions to any other qualified or
nonqualified plans of deferred compensation maintained by the Company for a
minimum period of six months after the hardship distribution is received; such
suspension does not include contributions to a health or welfare benefit plan
including one that is part of a cafeteria plan within the meaning of Section 125
of the Code.  A hardship withdrawal shall be paid to the Participant
in cash as soon as practicable after approval of the Participant’s written
request.

    A hardship
withdrawal may be made only after the Participant has obtained all
distributions, other than hardship withdrawals (including distributions of ESOP
dividends under Section 404(k) of the Code) and all nontaxable loans currently
available under all qualified plans (and any other employee benefit plan
specified in Internal Revenue Service rules and regulations
applicable to such hardship withdrawals) maintained by the Company or an
Affiliate including this Plan.

    

    
      
        
           

        

        
          - 33 -

          
            

          

        

        
           

        

      

    

     

     

    
      	
               
      

            	
              (b)

            	
              Withdrawal After Age
      59-1/2 -  A Participant who has attained age 59-1/2 may
      withdraw, by written election to the Committee once per Plan Year, all or
      any portion of the Participant’s Savings Contributions Account, Matching
      Contribution Account, ESOP Account, Rollover Account, and vested portion
      of the Profit Sharing Account, in cash or in the form of Common
      Stock.

            

    

     

    
      	
               
      

            	
              (c)

            	
              Rollover
      Withdrawal – A Participant may withdraw, at any time by written
      election, all or any portion of the Participant’s Rollover
      Account.

            

    

    
      
      

    

    
       

      4.6        Timing of Distributions
-

    

    
      	
               
      

            	
              (a)

            	
              When Distributions May
      Commence - If a Participant has incurred a distribution event
      described in Section 4.3 and requests a distribution of the Account,
      amounts credited to such Participant's Accounts will be paid as soon as
      practicable after such amounts are
ascertained.

            

    

     

    
      	
               
      

            	
              (b)

            	
              When Distributions
      Must Commence.

            

    

     

    
      	
               
      

            	
              (i)

            	
              Accounts Not Exceeding
      $1,000.  If a Participant incurs a distribution event
      described in Section 4.3(a) (i)-(iv) and the value of the Account
      (excluding any loan offset amount) does not then exceed $1,000, such
      Account shall be distributed as soon as practicable after such amounts are
      ascertained without the need for the Participant's consent to such
      distribution.

            

    

     

    
      	
               
      

            	
              (ii)

            	
              Accounts in Excess of
      $1,000.  If a Participant incurs a distribution event
      described in Section 4.3(a)(i)-(iv), payment of a Participant's Accounts
      shall commence not later than the 60th day after the end of the calendar
      year in which the latest of the following events
  occurs:

            

    

    

    
      
        
           

        

        
          - 34 -

          
            

          

        

        
           

        

      

    

     

    
       

    

    
      
        	 	      
                (I)

              	      
                the
      Participant attains age 62;

              
	 	 	 
	
                 
      

              	
                (II)

              	
                the tenth
      anniversary of the year in which the Participant commenced participation
      in the Plan occurs; or

              

      

    

     

    
      	
               
      

            	
              (III)

            	
              the
      Participant terminates employment with the Company and all
      Affiliates;

            

    

     

    provided, however,
that the Participant may elect to defer distribution of the Accounts (by not
requesting a distribution) until attainment of age 65.  As a result,
if the Participant's Account (excluding the balance in the Participant’s
Rollover Account and any loan offset amount) exceeds $1,000, a distribution will
not be made to the Participant before attainment of age 65 without
consent.  Upon a Participant's attainment of age 65, distribution of
the Account shall commence as soon as practicable after such amounts are
ascertained.  If a Participant dies before age 65 and the
Participant's surviving spouse is the beneficiary, the surviving spouse may
elect to defer distribution of the Participant's Account until the Participant
would have attained age 65.

     

    
      	
               
      

            	
              (c)

            	
              Minimum Distribution
      Rules for Employees Who Continue in Service
      After Attaining Age 70-1/2.  All distributions under the
      Plan shall be made in accordance with Code Section 401(a)(9) and the
      regulations promulgated thereunder.

            

    

     

    
      	
               
      

            	
              (i)

            	
              5% Owners in Service
      After Attaining Age 70-1/2 With regard to a Participant who is a 5%
      owner (as defined in Code Section
416),

            

    

    

    
      
        
           

        

        
          - 35 -

          
            

          

        

        
           

        

      

    

    

     

    payment of a
benefit under the Plan shall commence no later than the April 1 next following
the calendar year in which such Participant attains age 70-1/2, regardless of
whether the Participant has retired or otherwise terminated employment as of
such date.

     

    
      	
               
      

            	
              (ii)

            	
              All Other Participants
      in Service After Attaining Age 70-1/2  With regard to
      Participants other than 5% owners who continue to be an active employee
      after attaining age 70-1/2, distribution of their Accounts is not required
      until they terminate employment.

            

    

     

    
      	
              4.7

            	
              Distributions Made in
      Accordance with Code Section 401(A)(31) - This Section applies to
      distributions made on or after January 1, 1993.  Notwithstanding
      any provision of the Plan to the contrary that would otherwise limit a
      Distributees election under this Section, a Distributee may elect, at the
      time and in the manner prescribed by the Plan Administrator, to have any
      portion of an Eligible Rollover Distribution paid directly to an Eligible
      Retire­ment Plan specified by the Distributee in a Direct
      Rollover.

            

    

     

    
      	
              4.8

            	
              Loans to
      Participants - While it is the primary purpose of the Plan to
      accumulate retirement funds for Participants, it is recognized that under
      some circumstances it is in the best interest of Participants to permit
      loans to be made to them while they continue in the active service of the
      Employer.  Accordingly, the Committee, pursuant to such rules as
      it may from time to time establish and upon application by a Participant
      supported by such evidence as the Committee requests, may make loans to
      Participants subject to the
following:

            

    

     

    
      	
               
      

            	
              (a)

            	
              The amount of
      any loan made to a Participant, when added to
  the

            

    

    

    
      
        
           

        

        
          - 36 -

          
            

          

        

        
           

        

      

    

     

    outstanding balance
of all other loans made to the Participant from all qualified plans maintained
by the Employer and any Affiliates shall not exceed the lesser of:

     

    
      	
               
      

            	
              (i)

            	
              $50,000,
      reduced by the excess (if any) of:

            

    

     

    
      	
               
      

            	
              (a)

            	
              the highest
      outstanding balance during the one-year period ending immediately
      preceding the date of the loan,
over

            

    

     

    
      	
               
      

            	
              (b)

            	
              the
      outstanding balance on the date of the loan, of all such loans from all
      such plans, or

            

    

     

    
      	
               
      

            	
              (ii)

            	
              one-half of
      the Participant's total vested account balances under the
      Plan.

            

    

     

    
      	
               
      

            	
              (b)

            	
              Each loan
      must be evidenced by a promissory note prepared in a form approved by the
      Committee and shall bear interest at a commercially reasonable rate as
      determined by the Committee and shall require substantially level
      amortization (with payments at least quarterly) over the term of the
      loan.

            

    

     

    
      	
               
      

            	
              (c)

            	
              Each loan
      shall specify a repayment period that shall not extend beyond five
      years.  However, the five-year limit shall not apply to any loan
      used to acquire any dwelling unit which, within a reasonable time, is to
      be used (determined at the time the loan is made) as the principal
      residence of the Participant, in which event the time limit shall be
      fifteen years.

            

    

     

    If upon a
Participant's retirement or other termination of employment, any loan or portion
of a loan made to the Participant under the Plan, together with the accrued
interest

    

    
      
        
           

        

        
          - 37 -

          
            

          

        

        
           

        

      

    

     

    thereon, remains
unpaid, an amount equal to such loan or any part thereof, together with the
accrued interest thereon, shall be charged to the Participant's
Accounts.

    Interest paid by a
Participant on a loan made under this Section 4.8 shall be credited to the
Accounts of the Participant as of the accounting date which ends the accounting
period of the Plan during which such interest payment is
made.  Outstanding loan balances will
be credited with interest at the rate determined pursuant to Section
4.8(b).

    The Committee may
allow for suspension of loan repayments under the Plan as permitted under
Section 414(u)(4) of the Code.

     

    
      
        
        

      

      
        - 38 -

        
          

        

      

      
        
        

      

    

    ARTICLE IV A

    MINIMUM DISTRIBUTION
REQUIREMENTS

    
      
        	
                4A.1

              	
                General Rules
      -

              

      

    

    
      
        	
                 
      

              	
                (a)

              	
                Effective Date.
      - The provisions of this Article will apply for purposes of determining
      required minimum distributions for calendar years beginning with the 2003
      calendar year.

              

      

    

    
      	
               
      

            	
              (b)

            	
              Precedence. -
      The requirements of this Article will take precedence over any
      inconsistent provisions of the Plan; provided, however, that this Article
      shall not require the Plan to provide any form of benefit, or any option,
      not otherwise provided under the
Plan.

            

    

    
      	
               
      

            	
              (c)

            	
              Requirements of
      Treasury Regulations Incorporated. - All distributions required
      under this Article will be determined and made in accordance with the
      Treasury regulations under Section 401(a)(9) of the
  Code.

            

    

    
      	
               
      

            	
              (d)

            	
              TEFRA Section 242(b)
      Elections.  Notwithstanding the other provisions of this
      Article, distributions may be made under a designation made before January
      1, 1984, in accordance with Section 242(b)(2) of the Tax Equity and Fiscal
      Responsibility Act ("TEFRA") and the provisions of the Plan that relate to
      Section 242(b)(2) of TEFRA.

            

    

    
      	
               
      

            	
              (e)

            	
              Definitions –
      For purposes of this Article IV A.Minimum Distribution Requirements terms
      shall have the same meaning contained in Article I, unless an alternate
      definition is listed hereinafter in Section 4!.5, in which case the
      definition in hereinafter in Section 4A.5 shall
  control.

            

    

    

    
      
        
           

        

        
          - 39 -

          
            

          

        

        
           

        

      

    

    

    
      
        	
                4A.2

              	
                Time and Manner of
      Distribution
      -

              

      

    

    
      	
               
      

            	
              (a)

            	
              Required Beginning
      Date. - The Participant’s entire interest will be distributed, or
      begin to be distributed, to the Participant no later than the
      Participant’s required beginning
date.

            

    

    
      	
               
      

            	
              (b)

            	
              Death of Participant
      Before Distributions Begin. - If the Participant dies before
      distributions begin, the Participant’s entire interest will be
      distributed, or begin to be distributed, no later than as
      follows:

            

    

    
      	
               
      

            	
              (i)

            	
              If the
      Participant’s surviving spouse is the Participant’s sole Designated
      Beneficiary, distributions to the surviving spouse will begin by December
      31 of the calendar year immediately following the calendar year in which
      the Participant died, or by December 31 of the calendar year in which the
      Participant would have attained age 701⁄2, if
  later.

            

    

    
      	
               
      

            	
              (ii)

            	
              If the
      Participant’s surviving spouse is not the Participant’s sole Designated
      Beneficiary, and if distribution is to be made over the life or over a
      certain period not exceeding the life expectancy of the Designated
      Beneficiary (if permitted under Section 4 of the Plan), distribution to
      the Designated Beneficiary will begin by December 31 of the calendar year
      immediately following the calendar year in which the Participant
      died.

            

    

    
      	
               
      

            	
              (iii)

            	
              If there is
      no Designated Beneficiary as of September 30 of the year following the
      year of the Participant’s death, or if the provisions of subsection (i)
      and (ii) do not otherwise apply, the Participant’s
  entire

            

    

    

    
      
        
           

        

        
          - 40 -

          
            

          

        

        
           

        

      

    

    

    interest will be
distributed by December 31 of the calendar year containing the fifth anniversary
of the Participant’s death.

    
      	
               
      

            	
              (iv)

            	
              If the
      Participant’s surviving spouse is the Participant’s sole Designated
      Beneficiary and the surviving spouse dies after the Participant but before
      distributions to the surviving spouse begin, this Section 4A.2(b), other
      than Section 4A.2(b)(i), will apply as if the surviving spouse were the
      Participant.

            

    

    For purposes of
Sections 4A.2 and 4A.4, unless Section 4A.2(b)(iv) applies, distributions are
considered to begin on the Participant’s required beginning date.  If
Section 4A.2(b)(iv) applies, distributions are considered to begin on the date
distributions are required to begin to the surviving spouse under
Section 4A.2(b)(i).  If distributions under an annuity purchased
from an insurance company irrevocably commence to the Participant before the
Participant’s required beginning date (or to the Participant’s surviving spouse
before the date distributions are required to begin to the surviving spouse
under Section 4A.2(b)(i)), the date distributions are considered to begin is the
date distributions actually commence.

    
      	
               
      

            	
              (c)

            	
              Forms of
      Distribution. - Unless the Participant’s interest is distributed in
      the form of an annuity purchased from an insurance company or in a single
      sum on or before the required beginning date, as of the first distribution
      calendar year, distributions will be made in accordance with Sections 4A.3
      and 4A.4.  If the Participant’s interest is distributed in the
      form of an annuity purchased from an insurance company, distributions
      thereunder will be made in

            

    

    

    
      
        
           

        

        
          - 41 -

          
            

          

        

        
           

        

      

    

    

    accordance with the
requirements of Section 401(a)(9) of the Code and the Treasury
regulations.

    
      	
              4A.3

            	
              Required Minimum
      Distributions During Participant’s Lifetime
  -

            

    

    
      	
               
      

            	
              (a)

            	
              Amount of Required
      Minimum Distribution for Each Distribution Calendar Year. - During
      the Participant’s lifetime, the minimum amount that will be distributed
      for each distribution calendar year is the lesser
  of:

            

    

    
      	
               
      

            	
              (i)

            	
              the quotient
      obtained by dividing the Participant’s Account balance by the distribution
      period in the Uniform Lifetime Table set forth in Section 1.401(a)(9)-9 of
      the Treasury regulations, using the Participant’s age as of the
      Participant’s birthday in the distribution calendar year;
    or

            

    

    
      	
               
      

            	
              (ii)

            	
              if the
      Participant’s sole Designated Beneficiary for the distribution calendar
      year is the Participant’s spouse, the quotient obtained by dividing the
      Participant’s Account balance by the number in the Joint and Last Survivor
      Table set forth in Section 1.401(a)(9)-9 of the Treasury regulations,
      using the Participant’s and spouse’s attained ages as of the Participant’s
      and spouse’s birthdays in the distribution calendar
  year.

            

    

    
      	
               
      

            	
              (b)

            	
              Lifetime Required
      Minimum Distributions Continue Through Year of Participant’s Death.
      - Required minimum distributions will be determined under this Section
      4A.3 beginning with the first distribution calendar year and up to and
      including the distribution calendar year that includes the Participant’s
      date of death.

            

    

    

    
      
        
           

        

        
          - 42 -

          
            

          

        

        
           

        

      

    

    

    
      	
               
      

            	
              4A.4

            	
              Required Minimum
      Distributions After Participant’s
Death

            

    

    
      	
               
      

            	
              (a)

            	
              Death on or after Date
      Distributions Begin.

            

    

    
      	
               
      

            	
              (i)

            	
              Participant Survived
      by Designated Beneficiary. - Subject to the provisions of this
      Article, if the Participant dies on or after the date distributions begin
      and there is a Designated Beneficiary, the minimum amount that will be
      distributed for each distribution calendar year after the year of the
      Participant’s death is the quotient obtained by dividing the Participant’s
      Account balance by the longer of the remaining life expectancy of the
      Participant or the remaining life expectancy of the Participant’s
      Designated Beneficiary, determined as
follows:

            

    

    
      	
               
      

            	
              (1)

            	
              The
      Participant’s remaining life expectancy is calculated using the age of the
      Participant in the year of death, reduced by one for each subsequent
      year.

            

    

    
      	
               
      

            	
              (2)

            	
              If the
      Participant’s surviving spouse is the Participant’s sole Designated
      Beneficiary, the remaining life expectancy of the surviving spouse is
      calculated for each distribution calendar year after the year of the
      Participant’s death using the surviving spouse’s age as of the spouse’s
      birthday in that year.  For distribution calendar years after
      the year of the surviving spouse’s death, the remaining life expectancy of
      the surviving spouse is calculated using the age of the surviving spouse
      as of the spouse’s birthday in the calendar year of the
      spouse’s

            

    

    

    
      
        
           

        

        
          - 43 -

          
            

          

        

        
           

        

      

    

    

    death, reduced by
one for each subsequent calendar year.

    
      	
               
      

            	
              (3)

            	
              If the
      Participant’s surviving spouse is not the Participant’s sole Designated
      Beneficiary, the Designated Beneficiary’s remaining life expectancy is
      calculated using the age of the Beneficiary in the year following the year
      of the Participant’s death, reduced by one for each subsequent
      year.

            

    

    
      	
               
      

            	
              (ii)

            	
              No Designated
      Beneficiary. - If the Participant dies on or after the date
      distributions begin and there is no Designated Beneficiary as of September
      30 of the year after the year of the Participant’s death, the minimum
      amount that will be distributed for each distribution calendar year after
      the year of the Participant’s death is the quotient obtained by dividing
      the Participant’s Account balance by the Participant’s remaining life
      expectancy calculated using the age of the Participant in the year of
      death, reduced by one for each subsequent
year.

            

    

    
      	
              (b)

            	
              Death Before Date
      Distributions Begin -

            

    

    
      	
               
      

            	
              (i)

            	
              Participant Survived
      by Designated Beneficiary. - If the Participant dies before the
      date distributions begin and there is a Designated Beneficiary, the
      minimum amount that will be distributed for each distribution calendar
      year after the year of the Participant’s death is the quotient obtained by
      dividing the Participant’s account balance by the remaining life
      expectancy of the Participant’s Designated Beneficiary, determined as
      provided in Section 4A.4(a).

            

    

    

    
      
        
           

        

        
          - 44 -

          
            

          

        

        
           

        

      

    

    

    
      	
               
      

            	
              (ii)

            	
              No Designated
      Beneficiary.- If the Participant dies before the date distributions
      begin and there is no Designated Beneficiary as of September 30 of the
      year following the year of the Participant’s death, distribution of the
      Participant’s entire interest will be completed by December 31 of the
      calendar year containing the fifth anniversary of the Participant’s
      death.

            

    

    
      	
               
      

            	
              (iii)

            	
              Death of Surviving
      Spouse Before Distributions to Surviving Spouse Are Required to
      Begin. - If the Participant dies before the date distributions
      begin, the Participant’s surviving spouse is the Participant’s sole
      Designated Beneficiary, and the surviving spouse dies before distributions
      are required to begin to the surviving spouse under Section 4A.2(b)(i),
      this Section 4A.4(b) will apply as if the surviving spouse were the
      Participant.

            

    

    
      	
              4A.5

            	
              Definitions
      -

            

    

    
      	
               
      

            	
              (a)

            	
              Designated
      Beneficiary. - The individual who is designated as the Beneficiary
      under Section 6.6 of the Plan and is the designated Beneficiary under
      Section 401(a)(9) of the Code and Section 1.401(a)(9)-1, Q&A-4, of the
      Treasury regulations.

            

    

    
      	
               
      

            	
              (b)

            	
              Distribution Calendar
      Year. - A calendar year for which a minimum distribution is
      required.  For distributions beginning before the Participant’s
      death, the first distribution calendar year is the calendar year
      immediately preceding the calendar year which contains the Participant’s
      required beginning date.  For distributions beginning after the
      Participant’s death, the

            

    

    

    
      
        
           

        

        
          - 45 -

          
            

          

        

        
           

        

      

    

    

    first distribution
calendar year is the calendar year in which distributions are required to begin
under Section 4A.2(b).  The required minimum distribution for the
Participant’s first distribution calendar year will be made on or before the
Participant’s required beginning date.  The required minimum
distribution for other distribution calendar years, including the required
minimum distribution for the distribution calendar year in which the
Participant’s required beginning date occurs, will be made on or before December
31 of that distribution calendar year.

    
      
        	
                 
      

              	
                (c)

              	
                Life
      Expectancy. - Life expectancy as computed by use of the Single Life
      Table in Section 1.401(a)(9)-9 of the Treasury
  regulations.

              
	 	(d)	 Participant’s Account
      Balance. - The Account balance as of the last valuation date in the
      calendar year immediately preceding the distribution calendar year
      (valuation calendar year) increased by the amount of any contributions
      made and allocated or forfeitures allocated to the Account balance as of
      dates in the valuation calendar year after the valuation date and
      decreased by distributions made in the valuation calendar year after the
      valuation date.  The Account balance for the valuation calendar
      year includes any amounts rolled over or transferred to the Plan either in
      the valuation calendar year or in the distribution calendar year if
      distributed or transferred in the valuation calendar
  year.
	 	

                (e)

              	 Required Beginning
      Date. - The date specified in Section 4.6 of the
    Plan.

      

    

    
      
      

    

    
      
      

    

    

    
      
        
           

        

        
          - 46 -

          
            

          

        

        
           

        

      

    

    

    ARTICLE
V

     

    INVESTMENT
OF CONTRIBUTIONS

     

    
      	
              5.1

            	
              Making of
      Contributions - Once each month, or as otherwise determined by the
      Committee subject to the Employer's consent, the Employer will pay over
      contributions to the Trustee to be held in trust and invested as herein
      provided and as set out more fully in the Trust Agreement.  The
      Employer's matching contributions and Profit Sharing contributions, if
      any, shall not be made later than the due date for filing the Employer's
      federal income tax return for the Tax Year, including any extensions
      thereof.  The contributions to this Plan when taken together
      with all other contributions made by the Employer to other qualified
      retirement plans shall not exceed the maximum amount deductible under
      Section 404 of the Code.

            

    

     

    
      	
              5.2

            	
              Investment
      -

            

    

     

    
      	
               
      

            	
              (a)

            	
              Each
      Participant’s Savings Contribution Account and Rollover Account and
      earnings credited to such Accounts on and after the Effective Date will be
      invested in one or more of the Investment Funds. Each Participant will
      designate the proportion (expressed as a percentage in multiples of one
      percent (1%)) of such Participant’s Savings Contribution Account and
      Rollover Account to be invested in each Investment Fund.  Such
      designation, once made, can be changed at any time and will take effect as
      soon as administratively feasible. Participants may also, at any time and
      independent of changing their election of investment of future savings
      contributions, transfer the amount equivalent to the Participant’s
      interest or any partial interest (expressed as a percentage in multiples
      of one percent (1%)) from

            

    

    

    
      
        
           

        

        
          - 47 -

          
            

          

        

        
           

        

      

    

     

    one Investment Fund
to another. Any designation made under this Section 5.2(a) shall be made
pursuant to the methods described in Section 3.1(c).

    
      	
               
      

            	
              (b)

            	
              Each
      Participant shall have an interest in each Investment Fund in which the
      Participant has elected to have invested all or any part of the
      Participant’s savings contributions under Section 3.1.  The
      Participant’s interest at any time in the Investment Funds shall be equal
      to such contributions, adjusted from time to time to reflect the
      proportionate share of the income and losses realized by such Investment
      Funds and of the net appreciation or depreciation in the value of such
      Investment Funds.  The Committee shall maintain accounts to
      reflect the interest of each Participant in each Investment Fund. At such
      times as the Committee may determine, but in no event less frequent than
      annually, the Committee shall ascertain from the Trustee the value of each
      Investment Fund and shall on such basis determine the value of the
      interests of each Participant. The determinations of the Trustee and the
      Committee shall be conclusive. Each Participant will be furnished a
      statement of Account at least
annually.

            

    

    
      	
               
      

            	
              (c)

            	
              Each
      Participant shall be entitled to transfer their entire ESOP Account
      balance to other Investment Funds within the Plan subject to Plan
      provisions as outlined in Section
5.2(a).

            

    

    
      	
              5.3

            	
              Voting of Common Stock
      of the Company - Each Participant shall have the right to direct
      the Trustee as to the manner in which shares of Common Stock allocated to
      the Participant's Accounts are to be voted.  The Company shall
      furnish the Trustee

            

    

    

    
      
        
           

        

        
          - 48 -

          
            

          

        

        
           

        

      

    

    

    and the
Participants with notices and information statements when voting rights are to
be exercised, in such time and manner as may be required by applicable law and
the Certificate of Incorporation and Bylaws of the Company.  Such
statements shall be substantial­ly the same for Participants as for holders
of Common Stock in general. The Participant may, in the Participant's
discretion, grant proxies for the exercise of the Participant's voting rights
under this Section 5.3 in accordance with proxy provisions of general
application.  The Trustee shall vote such Common Stock in accordance
with the direction of the Participant. Fractional shares of Common Stock
allocated to Participants Accounts shall be combined to the largest number of
whole shares and voted by the Trustee to the extent possible to reflect the
voting direction of the Participants holding fractional
shares.  Subject to the terms of the immediately following sentence,
the Trustee shall vote Allocated Shares of the Company's Common Stock for which
it has not received valid direction proxies (the "Non-Directed Shares") and any
shares that have not been allocated to Plan participants’ accounts in accordance
with the Board’s recommendation on all of the matters.

    
      	
              5.4

            	
              Tendering of
      Stock - A Participant (or in the event of death, the beneficiary)
      shall have the right to instruct the Trustee in writing as to the manner
      in which to respond to a tender or exchange offer in any and all shares of
      Common Stock credited to such Participant’s Accounts. The Employer shall
      notify each Participant (or beneficiary) and utilize its best efforts to
      distribute or cause to be distributed in a timely fashion such information
      as will be distributed to shareholders of the Employer in connection with
      any such tender or exchange offer, together with a
  form

            

    

    

    
      
        
           

        

        
          - 49 -

          
            

          

        

        
           

        

      

    

    

    requesting
confidential instruction to the Trustee as to the manner in which to respond to
the tender or exchange offer for any or all shares of Common Stock credited to
such Participant's Accounts. Upon its receipt of such instructions, the Trustee
shall tender such shares of such Common Stock as and to the extent so
instructed. If the Trustee shall not receive instructions from a Participant (or
beneficiary) regarding any such tender or exchange offer for Common Stock, the
Trustee shall have no discretion in such matter and shall take no action with
respect thereto.

    
      	
              5.5

            	
              Dividend
      Election - Effective as of May 25, 2006, each Participant (or,
      where applicable, a Participant’s Designated Beneficiary or an alternate
      payee) will have the right to elect to receive a cash payment of the
      dividends, if any, paid on all shares (vested or unvested) of Common Stock
      in the Participant’s ESOP Account or to reinvest such vested dividends in
      Common Stock in the Participant’s ESOP Account.  Participants
      shall be fully vested in all dividends, if any, paid on the shares of
      Common Stock held in the Participant’s ESOP Account.  If a
      Participant (or the Participant’s Designated Beneficiary or an alternate
      payee) does not make an affirmative election under this Section, the
      Participant will be deemed to have elected to reinvest vested dividends in
      the ESOP account.  The Committee will establish rules and
      procedures for the election, including the procedures for determining the
      number of shares of Common Stock in each Participant’s ESOP Account on the
      record date of the dividend.  Reinvested dividends will be paid
      to the Plan and credited to the Participant’s ESOP Account.  If
      a Participant elects to receive dividends in cash, such dividends shall be
      paid to the Participant by the Plan

            

    

    

    
      
        
           

        

        
          - 50 -

          
            

          

        

        
           

        

      

    

    

    and shall not
constitute Eligible Rollover Distributions under Section 4.7.  Partial
elections (i.e., electing to receive part of a dividend in cash and to reinvest
part) shall not be permitted.

    

    
      
        
           

        

        
          - 51 -

          
            

          

        

        
           

        

      

    

    

     

    ARTICLE VI

     

    PLAN
ADMINISTRATION; CLAIMS FOR BENEFITS

     

    
      	
              6.1

            	
              Named
      Fiduciaries - The Plan shall be administered by the Committee of
      those individuals serving from time to time in the position of or related
      position of the following:

            

    

     

    
      	
               
      

            	
              (a)

            	
              Chief
      Administrative Officer of the
Company;

            

    

     

    
      	
               
      

            	
              (b)

            	
              Chief
      Financial Officer of the Company;

            

    

     

    
      	
               
      

            	
              (c)

            	
              Vice
      President - Human Resources of the Company;
and

            

    

     

    
      	
               
      

            	
              (d)

            	
              Four other
      individuals appointed by the Chief Executive Officer who are employed by
      the Company or an Affiliate of the
  Company.

            

    

     

    The Committee shall
be the “plan administrator” under Section 3(16)(A) of the Employment Retirement
Income Security Act of 1974 (ERISA), and shall have all of the powers, rights
and duties necessary or advisable in order to fully perform the applicable
responsibilities imposed by ERISA upon plan administrators, including the
authority to delegate or allocate any of those powers in writing in a prudent
and reasonable manner consistent with ERISA.  The Committee and the
Trustee shall each be a "named fiduciary" under ERISA. The Company agrees to
maintain adequate fiduciary liabilities insurance with respect to the Committee
and any member or delegate thereof by reason of any act or failure to act on
behalf of the Plan or Participants in carrying out the fiduciary
obligations.

    

    
      
        
           

        

        
          - 52 -

          
            

          

        

        
           

        

      

    

    

     

    6.2                 Administrative Powers and
Duties - In administering the Plan, the Committee shall have such duties
and powers as may be necessary to discharge its duties hereunder, including, but
not by way of limitation, the following:

     

    
      	
               
      

            	
              (a)

            	
              To construe
      and interpret the provisions of the Plan and make factual determinations
      thereunder, including the discretionary power to determine the rights or
      eligibility of employees or Participants and any other persons, and the
      amounts of their benefits under the Plan, and to remedy ambiguities,
      inconsis­tencies, or omissions, and such determinations shall be
      binding on all parties;

            

    

     

    
      	
               
      

            	
              (b)

            	
              to prescribe
      procedures to be followed for the proper and efficient administration of
      the Plan;

            

    

     

    
      	
               
      

            	
              (c)

            	
              to prepare
      and distribute information explaining the
Plan;

            

    

     

    
      	
               
      

            	
              (d)

            	
              to receive
      from the Employer and from all Participants such information as shall be
      necessary for the proper administration of the
  Plan;

            

    

     

    
      	
               
      

            	
              (e)

            	
              to prepare
      such reports with respect to the administration of the plan as are
      reasonable and appropriate, including the power and authority to cause to
      be prepared, to execute, and to deliver any governmental filings related
      to the Plans including, without limitation, annual reports (Form 5500
      series) and Internal Revenue Service determination letter
      filings;

            

    

     

    
      	
               
      

            	
              (f)

            	
              to furnish
      each Participant a statement showing the status of that Participant's
      Accounts;

            

    

     

    
      	
               
      

            	
              (g)

            	
              to appoint or
      employ individuals to assist in the administration of the
      Plan,

            

    

    

    
      
        
           

        

        
          - 53 -

          
            

          

        

        
           

        

      

    

     

    including the power
and authority to establish one or more committees to handle Participant claims
under the Plan and to appoint or remove, for any reason, members of any such
committee;

     

    
      	
               
      

            	
              (h)

            	
              to monitor
      the Plan to meet the anti-discrimination rules of the Internal Revenue
      Service;

            

    

     

    
      	
               
      

            	
              (i)

            	
              to keep such
      accounts and records as the Employer may deem necessary or proper in the
      performance of its duties under the Plan;
and

            

    

     

    
      	
               
      

            	
              (j)

            	
              as described
      in Article IX, to extend the Plan
  to  Affiliates.

            

    

     

    
      	
              6.3

            	
              Benefit Claims
      Procedure: Review Procedure
-

            

    

    
      	
               
      

            	
              (a)

            	
              The Committee
      shall make all determinations as to the right of any such person to a
      benefit under the Plan. Any Participant, beneficiary, or the authorized
      representative of either of the foregoing may file a request for benefits
      under the Plan. Such request shall be deemed filed when made in writing,
      addressed, or hand-delivered to the
Employer.

            

    

    
      	
               
      

            	
              (b)

            	
              The Committee
      shall determine the entitlement of each claimant to the benefit requested
      within ninety (90) days after the request is filed unless an extension of
      time for processing is required.  In such event, written notice
      of the extension shall be furnished to the claimant prior to the
      expiration of such ninety (90) day period.  In no event may an
      extension exceed an additional ninety (90) days from the expiration of the
      end of the initial ninety (90) day period. Any such extension notice shall
      indicate the special circumstances requiring the extension of time and the
      date by which the Committee expects to render its decision.  In
      the event that such Committee does not respond
  to

            

    

    

    
      
        
           

        

        
          - 54 -

          
            

          

        

        
           

        

      

    

    

    a claimant within
the foregoing time limit, including any extension, the claimant’s request for a
benefit shall be deemed to be denied in full and such claimant shall be entitled
to proceed to the review stage described in paragraph (d).

    
      	
               
      

            	
              (c)

            	
              In the event
      that a claimant’s request for benefits is denied in whole or in part, such
      claimant shall be furnished with a written notice of the Committee’s
      decision which sets forth (1) the specific reason or reasons for denial,
      (2) specific reference to the pertinent Plan provisions upon which the
      denial is based, (3) a description of any additional material or
      information necessary for the claimant to perfect the claim and an
      explanation of why any such material or information is
      necessary,  and (4) appropriate information as to the steps to
      be taken if the claimant wishes to submit the claim for
      review.

            

    

     

    
      	
               
      

            	
              (d)

            	
              Any claimant
      whose request for benefit is denied in whole or in part by the Committee
      shall be entitled to request the Committee to give further consideration
      to the claim by filing with such Committee (either by the claimant or
      through the claimant’s authorized representative) a written request for
      such a review.  The claimant desiring a review may submit
      written issues and comments to the Committee for its consideration and
      shall be entitled to review any documents pertinent to such Committee’s
      decision.  The Committee, in its sole discretion, may request a
      meeting to clarify any matters which it deems appropriate. Subject to the
      limitations of paragraph (e), the Committee shall render its decision on
      review as soon as practicable.

            

    

     

    

    
      
        
           

        

        
          - 55 -

          
            

          

        

        
           

        

      

    

    

    In the event that
no decision is rendered within such limitations, the claimant’s request for
benefits shall be deemed denied a review.

     

    
      	
               
      

            	
              (e)

            	
              Any request
      for a review of the Committee’s decision must be filed within sixty (60)
      days after receipt by the claimant of written notification of denial of
      the request for benefits.  If no request is received within such
      time limit, the denial of benefits determined by the Committee shall be
      final.  If a request for review is filed, the Committee shall
      promptly consider such request and shall render its decision thereon
      within sixty (60) days after the receipt of the request for review, absent
      special circumstances (such as the need to hold a hearing), which require
      an extension of time for processing.  In no event shall the
      decision be rendered more than one hundred and twenty (120) days after the
      receipt of a request for a review.  In the event that at the
      time such a request for review is filed the Committee has established a
      practice of holding regularly scheduled meetings on at least a quarterly
      basis, such decision shall be made at the next ensuing regular meeting
      unless the request for review is filed within thirty (30) days preceding
      the date of such meeting.  In such event, a decision may be made
      by the Committee no later than the date of the second ensuing regularly
      scheduled meeting following the receipt of the request for review, unless
      special circumstances require a further extension of time for
      processing.  In no event may the decision be rendered later than
      the third meeting of the Committee following the receipt of the request
      for review.

            

    

     

    

    
      
        
           

        

        
          - 56 -

          
            

          

        

        
           

        

      

    

    

    
      	
               
      

            	
              (f)

            	
              Benefits
      under this Plan will be paid only if the Committee, or its delegate,
      determines in its sole discretion that the claimant is entitled to
      them.  Subject to applicable law, any interpretation of the
      provisions of the Plan and any decisions on any matter within the
      discretion of the Committee made by the Committee in good faith shall be
      binding on all persons.  A misstatement or other mistake of fact
      shall be corrected when it becomes known and the Committee shall make such
      adjustment on account thereof as it considers equitable and
      practicable.

            

    

     

    
      	
               
      

            	
              (g)

            	
              After
      exhaustion of the Plan’s claim procedures, any further legal action taken
      against the Plan or its fiduciaries by any claimant for benefits under the
      Plan must be filed in a court of law no later than 180 days after the
      Committee’s final decision regarding the claim. No action at law or in
      equity shall be brought to recover benefits under this Plan until the
      appeal rights herein provided have been exercised and the Plan benefits
      requested in such appeal have been denied in whole or in
    part.

            

    

     

    
      	
              6.4

            	
              Applications and
      Forms - Any action permitted or required to be taken by a
      Participant or a Participant's beneficiary shall be made pursuant to one
      of the following methods: (i) by filing a written election, (ii) by
      telephone through a telephone system established by the Committee for this
      purpose, or (iii) by any other method designated by the
      Committee.  A Participant or a Participant's beneficiary shall
      furnish all pertinent information requested by the
    Committee.

            

    

    

    
      
        
           

        

        
          - 57 -

          
            

          

        

        
           

        

      

    

    

     

    
      	
              6.5

            	
              Facility of
      Distribution and Payment - Whenever, in the Committee's opinion, a
      person entitled to receive any distribution or payment under the Plan is
      under a legal disability or is so incapacitated as to be unable to manage
      financial affairs, the Committee may make distribution or payment to such
      person or the person's legal representative or to a relative of such
      person in such manner as the Committee considers available.  Any
      distribution or payment of a benefit in accordance with the provisions of
      this paragraph shall be a complete discharge of any liability for the
      making of such distribution or payment under the provisions of the
      Plan.

            

    

     

    
      	
              6.6

            	
              Beneficiary
      Designations - A Participant shall designate a beneficiary or
      multiple or contingent beneficiaries to whom distribution of the
      Participant's interest in the Plan shall be made in the event of death
      prior to the full receipt thereof; provided, however, that in the event
      the Participant is married for at least a one-year period ending on the
      date of death, such beneficiary shall be deemed to be the Participant's
      surviving spouse.  The Participant may elect to change or revoke
      a designated beneficiary at any time; provided, however, that in the event
      prior to such change or revocation such beneficiary is the Participant's
      surviving spouse, such election shall not be effective unless such
      surviving spouse provides written consent which acknowledges the effect of
      such election and is witnessed by a Plan representative or a notary
      public. The affirmative designation of any beneficiary and any elected
      change or revocation thereof by a Participant shall be made on forms
      provided by the Commit­tee and shall not in any event be effective
      unless and until filed with the Committee.  If no designated
      or  deemed beneficiary survives the Participant or former
      Participant, or if any unmarried Participant or former
      Participant

            

    

    

    
      
        
           

        

        
          - 58 -

          
            

          

        

        
           

        

      

    

     

    fails to designate
a beneficiary under the Plan, the amount payable upon the death of the
Participant or former Participant shall be paid to the Participant's
estate.

     

    
      	
              6.7

            	
              Form and Method of
      Designation - The affirmative designation of any beneficiary and
      any elected change or revocation thereof by a Participant shall be made on
      forms provided by the Committee and shall, not in any event, be effective
      unless and until filed with the Committee.  The Committee and
      all other parties involved in making payment to a beneficiary may rely on
      the latest beneficiary designation on file with the Committee at the time
      of payment or may make payment pursuant to Section 6.3 if an effective
      designation is not on file, shall be fully protected in doing so, and
      shall have no liability whatsoever to any person making claim for such
      payment under a subsequently filed designation of beneficiary or from any
      other reason.

            

    

     

    
      	
              6.8

            	
              Administrative
      Expenses – Unless paid by the Company and except as otherwise
      provided below, all reasonable costs, charges, and expenses incurred in
      the administration of this Plan, including expenses incurred by the
      Committee, compensation to the Trustee, compensation to an investment
      manager, and any compensation to agents, attorneys, actuaries,
      accountants, record keepers, and other persons performing services on
      behalf of this Plan or for the Committee will be paid from the Trust Fund
      in such portions as the Committee may direct.  As directed by
      the Committee, expenses to be paid from the Trust Fund may be drawn from
      (a) Participants’ Accounts, in the form of a flat fee, charges for
      specific services, or a percentage of the value of each Account, (b)
      earnings or gains in each Investment Fund or (c) forfeitures under Section
      4.2.  Expenses directly related to
the

            

    

    

    
      
        
           

        

        
          - 59 -

          
            

          

        

        
           

        

      

    

     

    investment of a
particular Investment Fund (such as brokerage, postage, express and insurance
charges, and transfer taxes) shall be paid from that Investment
Fund.  The Company, in its discretion, may decide to pay the expenses
incurred in operating and administering the Plan only for certain groups of
Employers or certain groups of Participants.

     

    

    
      
        
           

        

        
          - 60 -

          
            

          

        

        
           

        

      

    

    

    

     

    ARTICLE
VII

     

    TRUST
FUND

     

    
      	
              7.1

            	
              Trust Agreement
      - All assets of the Plan shall be held under the Trust Agreement between
      the Company and the Trustee designated by the Company which shall serve at
      the pleasure thereof.  The Trust Agreement shall provide, among
      other things, for a Trust Fund to be administered by the Trustee to which
      all contributions shall be paid, and the Trustee shall have such rights,
      powers, and duties as the Company shall from time to time
      determine.  All assets of the Trust Fund shall be held,
      invested, and reinvested in accordance with the provisions of the Trust
      Agreement.

            

    

     

    
      	
              7.2

            	
              Reversion - At
      no time, prior to the satisfaction of all liabilities with respect to
      Participants and their beneficiaries, shall any part of the assets of the
      Plan be used for or diverted to purposes other than for the exclusive
      benefit of such persons; provided, however, Employer con­tributions
      may be returned to the Employer (i) if made by the Employer by a mistake
      of fact, within one year after the payment of the contribution,
      or  (ii) if a contribution is conditioned upon the deductibility
      of such contribution under Section 404 of the Code, then to the extent the
      deduction is disallowed, within one year of the disallowance of the
      deduction.  The amount of any contribution that may be returned
      to the Employer must be reduced by any portion thereof previously
      distributed from the Trust Fund and by any losses of the Trust Fund
      allocable thereto, and in no event may the return of such contribution
      cause any Participant's account balances to be less than the amount of
      such balances had the contribution not been made under the
      Plan.

            

    

    

    
      
        
           

        

        
          - 61 -

          
            

          

        

        
           

        

      

    

    

    

     

    ARTICLE
VIII

     

    AMENDMENT
AND TERMINATION

     

    
      	
              8.1

            	
              Amendments -
      The Company reserves the right to make, from time to time, any amendment
      or amendments to the Plan which do not cause any part of the Accounts to
      be used for or diverted to any purpose other than the exclusive benefit of
      Participants or their beneficiaries and which do not operate retroactively
      so as to affect adversely the rights of any Participant or beneficiary of
      the Plan prior to such action. The Company has delegated to the Committee
      the authority to cause to be prepared, to approve, and to execute any
      amendments, including for the purpose of merging, consolidating, freezing,
      or completing the termination of the Plan or Trust; provided, however, the
      Board of Directors of the Company shall approve any amendment that would
      result in:

            

    

     

    
      	
               
      

            	
              (a)

            	
              The greater
      of a 5 percent or $500,000 increase in the cost of funding or
      administering a Plan, unless:

            

    

     

    
      	
               
      

            	
              (i)

            	
              the Committee
      reasonably believes that such amendment or action is necessary to bring
      the Plan or Trust into compliance with ERISA, or any other applicable law,
      or to maintain the Plan’s or Trust’s qualification under, or compliance
      with, provisions of the Internal Revenue Code, as from time to time in
      effect, or

            

    

     

    
      	
               
      

            	
              (ii)

            	
              such
      amendment or action is necessary to implement the provisions of any
      collective bargaining or other agreement validly executed by any employer
      participating in the Plan;

            

    

     

    

    
      
        
           

        

        
          - 62 -

          
            

          

        

        
           

        

      

    

    

     

    
      	
               
      

            	
              (b)

            	
              Disqualification,
      termination or partial termination of the Plan or loss of tax-exempt
      status of the Trust;

            

    

     

    
      	
               
      

            	
              (c)

            	
              Violation of
      the terms and conditions of any collective bargaining agreement for the
      Plan and Trust subject to such
agreements;

            

    

     

    
      	
               
      

            	
              (d)

            	
              The
      appointment or removal of a Plan or Trust trustee, investment manager,
      custodian or other professional firm engaged by the Committee in
      connection with the investment or management of the Plan's or Trust's
      assets;

            

    

     

    
      	
               
      

            	
              (e)

            	
              A change in
      the membership or structure, or a material change in the powers, duties or
      responsibilities, of the Committee or a change in the indemnification of
      any fiduciary of the Plan or Trust (except that the Committee may amend
      any Plan to transfer to the Committee any or all of the powers, rights,
      responsibilities and duties described in Section 6.2 which are currently
      granted by the Plan neither to the Committee nor to the Company or this
      Board); or

            

    

     

    
      	
               
      

            	
              (f)

            	
              An increase
      in the duties or responsibilities of the Board of Directors of the Company
      under any such Plan or Trust.

            

    

     

    
      	
              8.2

            	
              Right to
      Terminate - The Company expects to continue the Plan indefinitely,
      but the continuance of the Plan and the payment of contributions are not
      assumed as contractual obligations.  If the Plan shall be
      terminated, the Trustee shall continue to hold, invest, and administer the
      Trust Fund in accordance with the provisions of the Trust Agreement and
      shall make distributions there from in accordance with the provisions of
      the Plan, as then in effect, pursuant to instructions filed with
      the

            

    

    

    
      
        
           

        

        
          - 63 -

          
            

          

        

        
           

        

      

    

     

    Trustee by the
Committee upon such termination or from time to time thereafter, subject to
Section 8.4.

     

    
      	
              8.3

            	
              Action by the
      Company - Any action by the Company to amend or terminate the Plan
      may be taken by resolution of the Board of Directors or by any person or
      persons duly authorized by resolution of the Board of Directors to take
      such action.

            

    

     

    
      	
              8.4

            	
              Distribution of
      Accounts Upon Plan Termination - The distribution of Participants'
      Accounts after termination of the Plan may, in the Company's discretion,
      be deferred until receipt of approval by the Internal Revenue Service that
      termination of the Plan did not adversely affect its qualification under
      Sections 401(a) and 401(k) of the
Code.

            

    

    

    
      
        
           

        

        
          - 64 -

          
            

          

        

        
           

        

      

    

    

    

     

    ARTICLE
IX

     

    ADOPTION
OF THE PLAN BY AFFILIATES

     

    
      
        	
                 

              	
                9.1

              	
                (a)

              	
                Adoption - In
      the event the Plan is adopted by appro­priate action of an Affiliate
      which the Committee authorizes to adopt the Plan, the Committee may
      determine the effective date of the Plan as to any such Affiliate and each
      such Affiliate shall thereupon be a Participating Affiliate and included
      within the term "Employer."  The Committee may also determine
      the extent to which service of the employees of any such Affiliate prior
      to such effective date including with a Predecessor Employer shall be
      counted as credited service and may otherwise determine the terms and
      conditions upon which any such Affiliate may adopt the
    Plan.

              
	 	 	 	 
	 	 	      
                (b)

              	      
                Withdrawal -
      The Company may withdraw from the Plan at any time by action of the Board
      of Directors.  Any Participating Affiliate may withdraw from the
      Plan by giving at least 30 days' written notice of its inten­tion to
      withdraw to the
Committee.

              

      

    

     

    
      
      

    

    

    
      
        
           

        

        
          - 65 -

          
            

          

        

        
           

        

      

    

    

    

     

    ARTICLE
X

     

    GENERAL

     

    
      	
              10.1

            	
              No Guarantee of
      Employment - Nothing contained in the Plan shall be construed as a
      contract of employment between the Employer and any Eligible Employee or
      Participant, or a right of any Eligible Employee or Participant to be
      continued in the employment of the Employer, or as a limitation of the
      right of the Employer to discharge any of its
  employees.

            

    

     

    
      	
              10.2

            	
              Nonalienation of
      Benefits - Except to the extent otherwise provided by Section
      401(a) (13) (C) or by the issuance of a qualified domestic relations order
      (within the meaning of Section 414(p), or such successor Section, of the
      Code), benefits payable under the Plan shall not be subject in any manner
      to anticipation, alienation, sale, transfer, assignment, pledge,
      encumbrance, charge, garnishment, execution, or levy of any kind, either
      voluntary or involuntary, including any such liability which is for
      alimony or other payments for the support of a spouse or former spouse, or
      for any other relative of the Participant, prior to actually being
      received by the person entitled to the benefit under the terms of the
      Plan; and any attempt to anticipate, alienate, sell, transfer, assign,
      pledge, encumber, charge, or otherwise dispose of any right to benefits
      payable under the Plan, shall be
void.

            

    

     

    
      	
              10.3

            	
              Missing Persons
      - Any communication, statement, or notice addressed and mailed, postage
      prepaid, to a Participant for beneficiary) at the latest post office
      address as stated on the books and records of the Company shall, without
      limitation, constitute an effective notice upon such person for all
      purposes of the Plan, and the Employer shall not be obligated to search
      for or ascertain the whereabouts of any
such

            

    

    

    
      
        
           

        

        
          - 66 -

          
            

          

        

        
           

        

      

    

     

    person.  If
any such person is notified of entitlement to payment under the Plan, and also
is notified of the provisions of this paragraph, and such person fails to claim
the benefits or to make the person's whereabouts known within one year
thereafter, the remaining interest of such person may be distributed to any one
or more of the spouse or next of kin of the Employee or beneficiary involved as
shall be determined by the Employer.

     

    
      	
              10.4

            	
              Governing Law -
      Except as preempted by federal law, the provisions of the Plan will be
      construed in accordance with the laws of the State of North
      Dakota.

            

    

     

    
      	
              10.5

            	
              Merger or
      Consolidation of Plan - In the event of any merger or consolidation
      of the Plan with, or transfer in whole or in part of the assets and
      liabilities of the Accounts to, another plan, the assets of the
      Participants' Accounts shall be transferred to the other plan only if each
      Participant would, if the Plan or the other plan then terminated, receive
      a benefit immediately after the merger, consolidation, or transfer which
      is equal to or greater than the benefit the Participant would have been
      entitled to receive if the Plan had been terminated immediately before the
      merger, consolidation, or transfer.

            

    

     

    
      	
              10.6

            	
              Distribution to
      Alternate Payees - Benefits may be distributed to an alternate
      payee on the earliest date specified in a qualified domestic relations
      order, without regard to whether such distribution is made or commences
      prior to the participant's earliest retirement age (as defined in Section
      414(p)(4)(B) of the Code) or the earliest date that the participant could
      commence receiving benefits under the
Plan.

            

    

    

    
      
        
           

        

        
          - 67 -

          
            

          

        

        
           

        

      

    

    

    

     

    ARTICLE
XI

     

    TOP
HEAVY PROVISIONS

     

    
      	
              11.1

            	
              Top Heavy Plan
      - The Plan shall be deemed "Top Heavy" with respect to any Plan Year
      commencing on or after January 1, 1984 if, as of the last day of the
      preceding Plan Year (the "Determination Date"), the present value of the
      cumulative account balances for "Key Employees," as defined in Code
      Section 416(i), under the Plan and all other plans in the "Aggregation
      Group," as defined below, exceeds 60 percent of the present value, as of
      the Determination Date, of the cumulative account balances under all such
      plans for all employees of the Employer.  For purposes of this
      Section XI, (i) the term "Aggregation Group" shall mean each plan of the
      Employer in which a Key Employee participates and each other plan of the
      Employer which enables such plan to meet the requirements of Code Section
      401(a)(4) or 410; (ii) the present value of such account balances shall be
      computed in accordance with Code Section 416(g); and (iii) the above
      percentage ratio shall be determined as of the Determination Date by a
      fraction, the numerator of which is the sum of the present value of the
      account balances of Key Employees under the Plan and all other plans in
      the Aggregation Group, and the denominator of which is the sum of the
      present value of the account balances under all such plans, including the
      Plan, for all employees of the Employer.  The accrued benefits
      of a Participant who did not perform any services for an Employer during
      the 1-year period ending on the Determination Date shall be
      disregarded.

            

    

     

    
      	
              11.2

            	
              Operative
      Provisions -

            

    

     

    
      	
               
      

            	
              (a)

            	
              For any Plan
      Year with respect to which the Plan is deemed Top Heavy,
    the

            

    

    

    
      
        
           

        

        
          - 68 -

          
            

          

        

        
           

        

      

    

    

     

    Employer shall make
a special contribution on behalf of each Participant who is not a Key Employee
with respect to such Plan Year in an amount which, when added to the Employer's
matching contribu­tion, if any, made under the Plan on behalf of such
Participant for such Plan Year, equals 3 percent of the Participant's
Compensation.  Any such special Employer contributions that are used
to satisfy the minimum contribution requirements shall be treated as matching
contributions for purposes of the actual contribution percentage test and other
requirements of Section 401(m) of the Code. Notwithstanding the foregoing
pro­visions of this Section 11.2, if a Participant in the Plan is also a
Participant in a defined benefit plan of the Employer, then for each Plan Year
with respect to which the Plan is Top Heavy, such Participant's accrual of a
minimum benefit under such other defined benefit plan in accordance with Code
Section 416(c)(1) shall be deemed to satisfy the special Employer's contribution
requirements of this Section 11.2(a).

     

    
      	
               
      

            	
              (b)

            	
              In the event
      the Plan is deemed "Top Heavy" pursuant to Section 11.1, each Participant
      shall have a nonforfeitable right to the Participant’s entire Account
      balances, including those amounts attributable to the special
      contributions under this Section
11.2.

            

    

     

    
      	
               
      

            	
              (c)

            	
              Notwithstanding
      the provisions of Section 3.5, if during any Plan Year an employee of the
      Employer participates in both a defined contribution plan and a defined
      benefit plan maintained by the employer which comprise a Top Heavy Group,
      as defined in Code Section 416(9)(2)(B), the denominators of the defined
      benefit plan fraction and the defined contribution plan fraction, as
      described

            

    

    

    
      
        
           

        

        
          - 69 -

          
            

          

        

        
           

        

      

    

    

     

    in Code Section
415(e), shall be calculated by substituting "1.0" for "1.25" each place it
appears in such Section; provided, however, that this Section 11.2(c)
shall
not apply with respect to a plan in the
Top Heavy Group if (a) such plan would satisfy the requirements of Code Section
416(h)(2)(A), and (b) the aggregate cumulative accrued benefits and account
balances of Key Employees under all plans in the Top Heavy Group do not exceed
90 percent of the aggregate accrued benefits and cumulative account balances
under all such plans for all employees of the Employer.  The
provisions of this paragraph shall cease to apply after December 31,
1999.

    

    
      
        
           

        

        
          - 70 -

          
            

          

        

        
           

        

      

    

    

    

     

    ARTICLE
XII

     

    SPECIAL
RULES FOR CERTAIN OFFICERS

     

    
      
        	
                12.1

              	
                Notwithstanding
      the provisions set forth above, Section 16 Officers are subject to
      special limitations on their ability to effect certain transactions under
      the Plan, as follows:  The Section 16 Officer may affect
      “Discretionary Transactions,” as defined below, only in compliance with
      Rule 16b-3(f) of the Securities Exchange Act of 1934, as
      amended.

              
	 	 
	 	A
      “Discretionary Transaction” is a transaction pursuant to an employee
      benefit plan that

      

    

     

    
      	
               
      

            	
              (i)

            	
              is at the
      volition of a Plan Participant;

            

    

     

    
      	
               
      

            	
              (ii)

            	
              is not made
      in connection with the Participant’s death, retirement, or termination of
      employment;

            

    

     

    
      	
               
      

            	
              (iii)

            	
              is not
      required to be made available to a Plan Participant pursuant to a
      provision of the Internal Revenue Code;
and

            

    

     

    
      	
               
      

            	
              (iv)

            	
              results in
      either an intra-plan transfer involving an issuer equity securities fund,
      or a cash distribution funded by a volitional disposition of an issuer
      equity security.

            

    

     

    A Discretionary
Transaction shall be exempt only if affected pursuant to an election made at
least six months following the date of the most recent election, with respect to
any plan of the Company, that affected a Discretionary Transaction that
was:

    

    
      
        
           

        

        
          - 71 -

          
            

          

        

        
           

        

      

    

    

     

    
      
        	 	
                (i)

              	
                an
      acquisition, if the transaction to be exempted would be a disposition;
      or

              
	 	 	 
	 	(ii) 	      
                a
      disposition, if the transaction to be exempted would be an
      acquisition.

              

      

    

     

    
      
      

    

    
      
        
           

        

        
          - 72 -

          
            

          

        

        
           

        

      

    

    

    

     

    Supplement
A

     

    Provisions
Relating to the Merger of

     

    Anchorage
Sand and Gravel Company, Inc.

     

    Profit
Sharing/401(k) Plan

     

    
      	
              A-1.

            	
              Introduction.  Effective
      as of January 1, 1995 (the "Merger Date"), the Anchorage Sand and Gravel
      Company, Inc. Profit Sharing/401(k) Plan (the "AS&G Plan") was merged
      into the MDU Resources Group, Inc. Tax Deferred Compensation Savings Plan
      (the "Plan").  After January 1, 1995 (the “Merger Date”), no
      further contributions were made to the AS&G Plan.  The
      assets of the trust under the AS&G Plan and participant account
      balances thereunder were transferred to the Trust and are held, invested,
      and administered by the Trustee with the other assets of the Trust in
      accordance with the terms of the Plan and
Trust.

            

    

     

    The merger of the
AS&G Plan into the Plan and the resulting transfer of assets described above
was designed to comply with Sections 401(a)(12), 411(d)(6) and 414(l) of the
Internal Revenue Code and the regulations thereunder.  The purpose of
this Supplement A is to reflect the merger and to set forth special provisions
which shall apply with respect to current and former Anchorage Sand and Gravel
Company, Inc. ("AS&G") employees who participate in the Plan on or after the
Merger Date ("Supplement A Participants").

     

    
      	
              A-2.

            	
              Participation.  Each
      participant in the AS&G Plan on December 31, 1994, who had one or more
      Account Balances under the AS&G Plan on that date automatically became
      a Participant in the Plan on the Merger Date, and shall continue as a
      Participant in the Plan until their entire Account Balances are
      distributed, subject to

            

    

    

    
      
        
           

        

        
          - 73 -

          
            

          

        

        
           

        

      

    

    

     

    the terms and
conditions of the Plan and this Supplement A.  Each AS&G
employee not described in the previous sentence shall become a Participant in
the Plan under the terms and conditions thereof.  Supplement A
Participants shall be 100 percent vested in their entire Account Balances at all
times.

     

    
      	
              A-3.

            	
              Use of
      Terms.  Terms used in this Supplement A shall, unless
      defined in this Supplement A or otherwise noted, have the meanings given
      to those terms in the Plan.

            

    

     

    
      	
              A-4.

            	
              Inconsistencies with
      the Plan.  The terms of this Supplement A are a part of
      the Plan and supersede the provisions of the Plan to the extent necessary
      to eliminate inconsistencies between the Plan and the Supplement
      A.

            

    

    

    
      
        
           

        

        
          - 74 -

          
            

          

        

        
           

        

      

    

    

     

    Supplement
B

     

    Provisions
Relating to the Merger of the MDU Resources Group,

     

    Inc.
Tax Deferred Compensation Savings Plan for

     

    Collective
Bargaining Unit Employees

     

    
      	
              B-1.

            	
              Introduction.  The
      Company maintains the MDU Resources Group, Inc. Tax Deferred Compensation
      Savings Plan (for purposes of this Supplement B, the “Plan”) and the MDU
      Resources Group, Inc. Tax Deferred Compensation Savings Plan for
      Collective Bargaining Unit Employees (for purposes of this Supplement B,
      the “Bargaining Plan”), for the benefit of its Eligible Employees and the
      Eligible Employees of its subsidiaries and affiliates who adopt the
      Plans.  This supplement provides for the merger of the Plan and
      the Bargaining Plan.

            

    

     

    
      	
              B-2.

            	
              The
      Merger.  Effective January 1, 1999 (the “Merger Date”),
      the Bargaining Plan shall be merged into the Plan.  Said merger
      and the resulting transfer of assets described in paragraph 4 below shall
      be made in accordance with Sections 401(a)(12), 411(d)(6), and 414(l) of
      the Internal Revenue Code and the regulations
  thereunder.

            

    

     

    
      	
              B-3.

            	
              Participation.  Each
      Participant in the Bargaining Plan on the Merger Date shall automatically
      become a Participant in the Plan on the Merger Date if such individual has
      not previously become a Participant in the Plan pursuant to its
      terms.  Until their entire benefits are distributed, such
      Participants will be treated as Participants under the
    Plan.

            

    

    

    
      
        
           

        

        
          - 75 -

          
            

          

        

        
           

        

      

    

    
 

     

    
      	
              B-4.

            	
              Transfer of
      Assets.  The assets of the MDU Resources Group, Inc. Tax
      Deferred Compensation Savings Plan for Collective Bargaining Unit
      Employees Trust, which serves as the funding vehicle for the Bargaining
      Plan, shall be transferred to the trustee of the MDU Resources Group, Inc.
      Tax Deferred Compensation Savings Plan Trust, which serves as a funding
      vehicle for the Plan, on or as soon as practicable after the Merger
      Date.

            

    

     

    
      	
              B-5.

            	
              Transfer of Account
      Balances.  All accounts maintained under the Bargaining
      Plan on the Merger Date for Participants shall be adjusted immediately
      prior to that date, and the net credit balances in such accounts, as
      adjusted, shall be transferred to the Plan and credited as of the Merger
      Date to new accounts maintained for such Participants under the
      Plan.

            

    

     

    
      	
              B-6.

            	
              Limitations.  Except
      to the extent expressly provided herein to the contrary, the benefits
      provided pursuant to this Supplement B are subject to all of the terms and
      conditions of the Plan.  Unless specified otherwise, terms used
      in this Supplement which are defined in the Plan shall have the same
      meanings as given them in the
Supplement.

            

    

     

    

    
      
        
           

        

        
          - 76 -

          
            

          

        

        
           

        

      

    

     

    Supplement
C

     

    Provisions
Relating to the Spin-Off and Transfer of a Portion

     

    of
the Plan Attributable to Account Balances of Participants

     

     Who
Became Employees of Otter Tail Power Company

     

    
      	
               
      C-1.

            	
              Introduction.  Effective
      July 1, 1998, certain employees of the Company involved in the operations
      of the Coyote Station facility (the “Affected Employees”) ceased to be
      employees of the Company and became employees of Otter Tail Power Company
      (“Otter Tail”).

            

    

     

    
      	
              C-2.

            	
              The Spin-off and
      Merger.  Otter Tail maintains a qualified defined
      contribution retirement plan (the “Otter Tail Plan”) for the benefit of
      its eligible employees and the eligible employees of its controlled group
      members.  Effective as of December 31, 1998 (the
      “Transfer Date”), the portion of the Plan attributable to account balances
      of the Affected Employees shall be spun off and transferred into the Otter
      Tail Plan.  The transfer of said portion (the “Spin-Off
      Portion”) into the Otter Tail Plan and the resulting transfer of assets
      described in paragraph 3 below shall be made in accordance with Sections
      401(a)(12), 411(d)(6), and 414(l) of the Internal Revenue Code and the
      regulations thereunder.

            

    

     

    
      	
              C-3.

            	
              Transfer of
      Assets.  On or as soon as practicable after the Transfer
      Date, the assets of the Trust Fund attributable to accounts of the
      Affected Participants shall be transferred to the trustee of the trust
      that serves as a funding vehicle for the Otter Tail
  Plan.

            

    

    

    
      
        
           

        

        
          - 77 -

          
            

          

        

        
           

        

      

    

    

     

    
      	
              C-4.

            	
              Transfer of Account
      Balances.   All accounts maintained under the Plan
      for affected participants shall be adjusted as of the date immediately
      preceding the transfer date in accordance with the provisions of Article
      IV of the Plan.  The net credit balances in such accounts as so
      adjusted as of said date shall be transferred to the Otter Tail Plan and
      credited as of Transfer Date to the corresponding accounts maintained for
      such Affected Employees. Such accounts shall be invested pursuant to the
      provisions of the Otter Tail Plan.

            

    

     

    
      	
              C-5.

            	
              Transfer of
      Records.  On or as soon as practicable after the Transfer
      Date, the Committee shall transfer to the committee responsible for the
      administration of the Otter Tail Plan all administrative records
      maintained with respect to the Plan as they relate to the Affected
      Participants.

            

    

     

    
      	
              C-6.

            	
              Use of
      Terms.  Terms used in this Supplement C with respect to
      the Plan shall, unless defined in this Supplement C, have the meanings of
      those terms as defined in the Plan.

            

    

    

    
      
        
           

        

        
          - 78 -

          
            

          

        

        
           

        

      

    

     

    Supplement
D

     

    Provisions
Relating to the

     

    Hap
Taylor & Sons Profit Sharing Feature

     

    
      	
              D-1.

            	
              Introduction.  Effective
      January 1, 1999, Hap Taylor & Sons, Inc. ("HTS"), a Participating
      Affiliate in the Plan, established the profit sharing feature described in
      this Supplement.  The amended profit sharing feature shall be
      effective as of January 1, 2006, and shall be in addition to the Standard
      Matching Contributions provided by HTS pursuant to the
    Plan.

            

    

     

    
      	
              D-2.

            	
              Eligibility to Share
      in Profit Sharing Contribution.  In order to share in the
      allocation of any profit sharing contribution made by HTS pursuant to
      Paragraph 3 below for a given Plan Year, Participants employed by HTS (or
      its divisions Masco, Inc., Norm’s Utility Contractor, Inc., and Valley
      Asphalt and Paving, Inc.)  must
      complete 1,000 Hours of Service in that Plan Year and be employed by HTS
      on the last day of the Plan Year. However, any Eligible Employee who
      transfers to Knife River Corporation or any of its operating companies
      during the Plan Year and is employed by that company on the last day of
      the Plan Year will be eligible to receive a pro-rated profit sharing
      contribution so long as the Eligible Employee has completed 1,000 Hours of
      Service cumulatively during the Plan Year.  Participants who
      meet the preceding requirement are referred to herein as “Supplement D
      Participants.”

            

    

     

    For purposes of
this Supplement, an “Active Employee” means an employee who is still on the
payroll or has been temporarily laid off, but does not mean an employee whose
employment has been terminated effective on or before December 31 of that
Plan Year.

    

    
      
        
           

        

        
          - 79 -

          
            

          

        

        
           

        

      

    

    

     

    
      	
              D-3.

            	
              Amount of Profit
      Sharing Contributions, Allocation.  For each Plan Year,
      the Board of Directors of HTS, in its discretion, shall determine the
      amount (if any) of profit sharing contributions to be made to the Plan
      based upon the profitability of HTS.  The amount (if any) of
      profit sharing contributions for HTS and each of its divisions shall be
      determined separately based upon the profitability of each respective
      division of HTS. The amount of any such contributions for a Plan Year
      shall be allocated to Supplement D Participants based upon their
      Compensation, excluding bonuses, received while employed by HTS, or the
      respective division of HTS, for that Plan Year; provided, that in the case
      of any Supplement D Participant who was a Davis-Bacon Employee at any time
      during the Plan Year and who received one or more Davis-Bacon Supplemental
      Contributions during the Plan Year pursuant to paragraph G-6 of Supplement
      G, such Supplement D Participant’s share of the profit sharing
      contribution allocated under this paragraph D shall be reduced, but not
      below zero, by any such Davis-Bacon Supplemental Contributions made during
      the Plan Year pursuant to paragraph G-6 of Supplement G. Any profit
      sharing contributions allocated to a Davis-Bacon Employee under this
      Supplement D shall be credited to the Davis-Bacon Employee’s Profit
      Sharing Account.

            

    

     

    
      	
              D-4.

            	
              Vesting.  Notwithstanding
      anything in Section 4.2 to the contrary, Supplement D Participants shall
      be vested in their Profit Sharing Accounts only upon completing three (3)
      Years of Vesting Service as defined
below.

            

    

     

    A “Year of Vesting
Service” means a Plan Year in which the Supplement D Participant completes at
least 1,000 Hours of Service.  In addition, service with HTS, the
Company and all Affiliates that occurred prior to the effective date of
Supplement

    

    
      
        
           

        

        
          - 80 -

          
            

          

        

        
           

        

      

    

     

    D shall be
recognized for purposes of this Paragraph, applying these rules as if HTS (and
its affiliates at that time) were Affiliates under the
Plan.  Notwithstanding the foregoing, a Participant shall be fully
vested in his or her Profit Sharing Account upon Death, Disability, or attaining
age 65.

     

    
      	
              D-5.

            	
              Use of
      Terms.  Terms used in this Supplement D shall, unless
      defined in this Supplement D or elsewhere noted, have the meanings given
      to those terms in the Plan.

            

    

     

    
      	
              D-6.

            	
              Inconsistencies with
      the Plan.  The terms of this Supplement D are a part of
      the Plan and supersede the provisions of the Plan to the extent necessary
      to eliminate inconsistencies between the Plan and the Supplement
      D.

            

    

    

    
      
        
           

        

        
          - 81 -

          
            

          

        

        
           

        

      

    

     

    Supplement
D-2

     

    Provisions
Relating to the

     

    Baldwin
Contracting Company Profit Sharing Feature

     

    
      	
              1.

            	
              Introduction.  Effective
      January 1, 1999, Baldwin Contracting Company, Inc.. (“BCC”), a
      Participating Affiliate in the Plan, established the profit sharing
      feature described in this Supplement.  The profit sharing
      feature shall be effective as of January 1, 1999, and shall be in addition
      to the Standard Matching Contributions provided by BCC pursuant to the
      Plan.

            

    

    
      	
              2.

            	
              Eligibility to Share
      in Profit Sharing Contribution.  In order to share in the
      allocation of any profit sharing contribution made by BCC pursuant to
      Paragraph 3 below for a given Plan Year, Participants employed by BCC must
      complete 1,000 Hours of Service in that Plan Year and be employed by BCC
      on the last day of the Plan Year. However, any Eligible Employee who
      transfers to Knife River Corporation or any of its operating companies
      during the Plan Year and is employed by that company on the last day of
      the Plan Year will be eligible to receive a pro-rated profit sharing
      contribution so long as the Eligible Employee has completed 1,000 Hours of
      Service cumulatively during the Plan Year.  Participants who
      meet the preceding requirement are referred to herein as “Supplement D-2
      Participants.”

            

    

     

     For purposes
of this Supplement, an “Active Employee” means an employee who is still on the
payroll or has been temporarily laid off, but does not mean an employee whose
employment has been terminated effective on or before December 31 of that
Plan Year.

    

    
      
        
           

        

        
          - 82 -

          
            

          

        

        
           

        

      

    

    

    
      	
              3.

            	
              Amount of Profit
      Sharing Contributions, Allocation.  For each Plan Year,
      the Board of Directors of BCC, in its discretion, shall determine the
      amount (if any) of profit sharing contributions to be made to the Plan
      based upon the profitability of BCC.  The amount of any such
      contribution for a Plan Year shall be allocated to Supplement D-2
      Participants based upon their Compensation, excluding bonuses, received
      while employed by BCC for that Plan Year.

               

            

    

    
      	
              4.

            	
              Vesting.  Notwithstanding
      anything in Section 4.2 to the contrary, Supplement D-2 Participants shall
      be vested in their Profit Sharing Accounts only upon completing three (3)
      Years of Vesting Service as defined
below.

            

    

     

    A “Year of Vesting
Service” means a Plan Year in which the Supplement D-2 Participant completes at
least 1,000 Hours of Service.  In addition, service with BCC, the
Company and all Affiliates that occurred prior to the effective date of
Supplement D-2 shall be recognized for purposes of this Paragraph, applying
these rules as if BCC (and its affiliates at that time) were Affiliates under
the Plan.   Notwithstanding the foregoing, a Participant shall be
fully vested in his or her Profit Sharing Account upon Death, Disability, or
attaining age 65.

     

    
      	
              5.

            	
              Use of
      Terms.  Terms used in this Supplement D-2 shall, unless
      defined in this Supplement D-2 or elsewhere noted, have the meanings given
      to those terms in the Plan.

               

            

    

    
      	
              6.

            	
              Inconsistencies with
      the Plan.  The terms of this Supplement D-2 are a part of
      the Plan and supersede the provisions of the Plan to the extent necessary
      to eliminate inconsistencies between the Plan and the Supplement
      D-2.

            

    

    

    
      
        
           

        

        
          - 83 -

          
            

          

        

        
           

        

      

    

    

    Supplement
D-3

    Provisions Relating to
the

    LTM, Inc. Profit Sharing
Feature

    
      	
              1.

            	
              Introduction.  Effective
      January 1, 2003, LTM, Inc. (“LTM”), a Participating Affiliate in the Plan,
      established the profit sharing feature described in this
      Supplement.  The profit sharing feature shall be effective as of
      January 1, 2003, and shall be in addition to the Standard Matching
      Contributions provided by LTM pursuant to the Plan.

               

            

    

    
      	
              2.

            	
              Eligibility to Share
      in Profit Sharing Contribution.  In order to share in the
      allocation of any profit sharing made by LTM, pursuant to Paragraph 3
      below for a given Plan Year, Participants employed by LTM must have
      completed 1,000 Hours of Service in that Plan Year and be employed by LTM
      on the last day of the Plan Year. However, any Eligible Employee who
      transfers to Knife River Corporation or any of its operating companes
      during the Plan Year and is employed by that company on the last day of
      the Plan Year will be eligible to receive a pro-rated profit sharing
      contribution so long as the Eligible Employee has completed 1,000 Hours of
      Service cumulatively during the Plan Year. Participants who meet the
      preceding requirements are referred to herein as “Supplement
      D-3 Participants.”

               

            

    

    For purposes of
this Supplement, an Active Employee” means an employee who is still on the
payroll or has been temporarily laid off, but does not mean an employee whose
employment has been terminated, effective on or before December 31 of that Plan
Year.

     

    
      	
              3.

            	
              Amount of Profit
      Sharing Contributions, Allocation.  For each Plan Year,
      the Board of Directors of LTM, in its discretion, shall determine the
      amount (if any) of profit

            

    

    

    
      
        
           

        

        
          - 84 -

          
            

          

        

        
           

        

      

    

    

    sharing
contributions to be made to the Plan based upon the profitability of
LTM.  The amount of any such contribution for a Plan Year shall be
allocated to Supplement D-3 Participants based upon their Compensation,
excluding bonuses, received while employed by LTM for that Plan
Year.

     

    
      	
              4.

            	
              Vesting.  Notwithstanding
      anything in Section 4.2 to the contrary, Supplement D-3 Participants shall
      be vested in their Profit Sharing Accounts only upon completing three (3)
      Years of Vesting Service as defined
below.

            

    

     

    A “Year of Vesting
Service” means a Plan Year in which the Supplement D-3 Participant completes at
least 1,000 Hours of Service.  In addition, service with LTM, the
Company and all Affiliates that occurred prior to the effective date of
Supplement D-3 shall be recognized for purposes of this Paragraph, applying
these rules as if LTM (and its affiliates at that time) were Affiliates under
the Plan.  Notwithstanding the foregoing, a Participant shall be fully
vested in his or her Profit Sharing Account upon Death, Disability, or attaining
age 65.

     

    
      	
              5.

            	
              Use of
      Terms.  Terms used in this Supplement D-3 shall, unless
      defined in this Supplement D-3 or elsewhere noted, have the meanings given
      to those terms in the Plan.

               

            

    

    
      	
              6.

            	
              Inconsistencies with
      the Plan.  The terms of this Supplement D-3 are a part of
      the Plan and supersede the provisions of the Plan to the extent necessary
      to eliminate inconsistencies between the Plan and the Supplement
      D-3.

            

    

    

    
      
        
           

        

        
          - 85 -

          
            

          

        

        
           

        

      

    

    

    Supplement
D-5

     

    Provisions
Relating to the

     

    DSS
Company Profit Sharing Feature

     

     

    
      	
              1.

            	
              Introduction.  Effective
      July 8, 1999, DSS Company, (“DSS”), a Participating Affiliate in the Plan,
      established the profit sharing feature described in this
      Supplement.  The amended profit sharing feature shall be
      effective as of January 1, 2004, and shall be in addition to the Standard
      Matching Contributions provided by DSS pursuant to the
    Plan.

            

    

     

    
      	
              2.

            	
              Eligibility to Share
      in Profit Sharing Contribuiton.  In order to share in the
      allocation of any profit sharing contribution made by DSS pursuant to
      Paragraph 3 below for a given Plan Year, Participants employed by DSS must
      complete 1,000 Hours of Service in that Plan Year and be employed by DSS
      on the last day of the Plan Year. However, any Eligible Employee who
      transfers to Knife River Corporation or any of its operating companies
      during the Plan Year and is employed by that company on the last day of
      the Plan Year will be eligible to receive a pro-rated profit sharing
      contribution so long as the Eligible Employee has completed 1,000 Hours of
      Service cumulatively during the Plan Year.  Participants who
      meet the preceding requirement are referred to herein as “Supplement D-5
      Participants.”

            

    

    For purposes of
this Supplement, an “Active Employee” means an employee who is still on the
payroll or has been temporarily laid off, but does not mean an employee whose
employment has been terminated effective on or before December 31 of that
Plan Year.

    

    
      
        
           

        

        
          - 86 -

          
            

          

        

        
           

        

      

    

    

     

    
      	
              3.

            	
              Amount of Profit
      Sharing Contributions, Allocation.  For each Plan Year,
      the Board of Directors of DSS, in its discretion, shall determine the
      amount (if any) of profit sharing contributions to be made to the Plan
      based upon the profitability of DSS. The amount of any such contribution
      for a Plan Year shall be allocated to Supplement D-5 Participants, based
      upon their Compensation, excluding bonuses, received while employed by DSS
      for that Plan Year beginning June 9,
1999.

            

    

     

    
      	
              4.

            	
              Vesting.  Notwithstanding
      anything in Section 4.2 to the contrary, Supplement  D-5
      Participants shall be vested in their Profit Sharing Accounts only upon
      completing three (3) Years of Vesting Service as defined
      below.

            

    

     

    A “Year of Vesting
Service” means a Plan Year in which the Supplement D-5 Participant completes at
least 1,000 Hours of Service.  In addition, service with DSS, the
Company and all Affiliates that occurred prior to the effective date of
Supplement D-5 shall be recognized for purposes of this Paragraph, applying
these rules as if DSS (and its affiliates at that time) were Affiliates under
the Plan. Notwithstanding the foregoing, a Participant shall be fully vested in
his or her Profit Sharing Account upon Death, Disability, or attaining age
65.

     

    
      	
              5.

            	
              Use of
      Terms.  Terms used in this Supplement D-5 shall, unless
      defined in this Supplement D-5 or elsewhere noted, have the meanings given
      to those terms in the Plan.

            

    

     

    
      	
              6.

            	
              Inconsistencies with
      the Plan.  The terms of this Supplement D-5 are a part of
      the Plan and supersede the provisions of the Plan to the extent necessary
      to eliminate inconsistencies between the Plan and the Supplement
      D-5.

            

    

    

    
      
        
           

        

        
          - 87 -

          
            

          

        

        
           

        

      

    

     

    
      
      

    

    Supplement
D-6

     

    Provisions
Relating to the

     

    Anchorage
Sand and Gravel Company, Inc.

     

    Profit
Sharing Feature

     

     

    
      	
              1.

            	
              Introduction.  Effective
      January 1, 1999, Anchorage Sand and Gravel Company, Inc. (“AS&G”), a
      Participating Affiliate in the Plan, established the profit sharing
      feature described in this Supplement.  The profit sharing
      feature shall be effective as of January 1, 1999, and shall be in addition
      to the Standard Matching Contributions provided by AS&G pursuant to
      the Plan.

            

    

     

    
      	
              2.

            	
              Eligibility to Share
      in Profit Sharing Contribution.  In order to share in the
      allocation of any profit sharing contribution made by AS&G pursuant to
      Paragraph 3 below for a given Plan Year, Participants employed by AS&G
      must complete 1,000 Hours of Service in that Plan Year and be employed by
      AS&G on the last day of the Plan Year. However, any Eligible Employee
      who transfers to Knife River Corporation or any of its operating companies
      during the Plan Year and is employed by that company on the last day of
      the Plan Year will be eligible to receive a pro-rated profit sharing
      contribution so long as the Eligible Employee has completed 1,000 Hours of
      Service cumulatively during the Plan Year.  Participants who
      meet the preceding requirement are referred to herein as “Supplement D-6
      Participants.”

            

    

     

    
      	
              3.

            	
              Amount of Profit
      Sharing Contributions, Allocation.  For each Plan Year,
      the Board of Directors of AS&G, in its discretion, shall determine the
      amount (if any) of profit sharing contributions to be made to the Plan
      based upon the profitability of AS&G. The amount of any such
      contribution for a Plan Year shall be allocated
  to

            

    

    

    
      
        
           

        

        
          - 88 -

          
            

          

        

        
           

        

      

    

     

    Supplement D-6
Participants, excluding the President of AS&G, based upon their
Compensation, excluding bonuses, received while employed by AS&G for that
Plan Year.

    For purposes of
this Supplement, an “Active Employee” means an employee who is still on the
payroll or has been temporarily laid off, but does not mean an employee whose
employment has been terminated effective on or before December 31 of that
Plan Year.

     

    
      	
               4.

            	
              Vesting.  Notwithstanding  anything
      in Section 4.2  to the contrary, Supplement  D-6
      Participants shall be vested in their Profit Sharing Accounts only upon
      completing three (3) Years of Vesting Service as defined
      below.

            

    

     

    A “Year of Vesting
Service”  means a Plan Year  in which
the  Supplement  D-6 Participant completes at least 1,000
Hours of Service.  In addition, service with AS&G, the Company and
all Affiliates that occurred prior to the effective date of Supplement D-6 shall
be recognized for purposes of this Paragraph, applying these rules as if
AS&G (and its affiliates at that time) were Affiliates under the Plan.
Notwithstanding the foregoing, a Participant shall be fully vested in his or her
Profit Sharing Account upon Death, Disability, or attaining age 65.

     

    
      	
              5.

            	
              Use of
      Terms.  Terms used in this Supplement D-6 shall, unless
      defined in this Supplement D-6 or elsewhere noted, have the meanings given
      to those terms in the Plan.

            

    

     

    
      	
              6.

            	
              Inconsistencies with
      the Plan.  The terms of this Supplement D-6 are a part of
      the Plan and supersede the provisions of the Plan to the extent necessary
      to eliminate inconsistencies
      between the Plan and the Supplement
D-6.

            

    

    

    

    
      
        
           

        

        
          - 89 -

          
            

          

        

        
           

        

      

    

     

    Supplement
D-7

     

    Provisions
Relating to the

     

    Concrete,
Inc. Profit Sharing Feature

     

    
      	
              1.

            	
              Introduction.  Effective
      January 1, 2001, Concrete, Inc. (“CI”), a Participating Affiliate in the
      Plan, established the profit sharing feature described in this
      Supplement.  The profit sharing feature shall be effective as of
      January 1, 2001, and shall be in addition to the Standard Matching
      Contributions provided by CI pursuant to the
  Plan.

            

    

     

    
      	
              2.

            	
              Eligibility to Share
      in Profit Sharing Contribution.  In order to share in the
      allocation of any profit sharing contribution made by CI pursuant to
      Paragraph 3 below for a given Plan Year, Participants employed by CI must
      complete 1,000 Hours of Service in that Plan Year and be employed by CI on
      the last day of the Plan Year. However, any Eligible Employee who
      transfers to Knife River Corporation or any of its operating companies
      during the Plan Year and is employed by that company on the last day of
      the Plan Year will be eligible to receive a pro-rated profit sharing
      contribution so long as the Eligible Employee has completed 1,000 Hours of
      Service cumulatively during the Plan Year.  Participants who
      meet the preceding requirement are referred to herein as “Supplement D-7
      Participants.”

            

    

    For purposes of
this Supplement, an “Active Employee” means an employee who is still on the
payroll or has been temporarily laid off, but does not mean an employee whose
employment has been terminated effective on or before December 31 of that
Plan Year.

     

    
      	
              3.

            	
              Amount of Profit
      Sharing Contributions, Allocation.  For each Plan Year,
      the Board of Directors of CI, in its discretion, shall determine the
      amount (if any) of profit

            

    

    

    
      
        
           

        

        
          - 90 -

          
            

          

        

        
           

        

      

    

     

    sharing
contributions to be made to the Plan based upon the profitability of
CI.  The amount of any such contribution for a Plan Year shall be
allocated to Supplement D-7 Participants, based upon their Compensation,
excluding bonuses, received while employed by CI for that Plan
Year.

     

    
      	
              4.

            	
              Vesting.  Notwithstanding
      anything in Section 4.2 to the contrary, Supplement  D-7
      Participants shall be vested in their Profit Sharing Accounts only upon
      completing three (3) Years of Vesting Service as defined
    below

            

    

     

    A “Year of Vesting
Service” means a Plan Year in which the Supplement D-7 Participant completes at
least 1,000 Hours of Service.  In addition, service with CI, the
Company and all Affiliates that occurred prior to the effective date of
Supplement D-7 shall be recognized for purposes of this Paragraph, applying
these rules as if CI (and its affiliates at that time) were Affiliates under the
Plan. Notwithstanding the foregoing, a Participant shall be fully vested in his
or her Profit Sharing Account upon Death, Disability, or attaining age
65.

     

    
      	
              5.

            	
              Use of
      Terms.  Terms used in this Supplement D-7 shall, unless
      defined in this Supplement D-7 or elsewhere noted, have the meanings given
      to those terms in the Plan.

            

    

     

    
      	
              6.

            	
              Inconsistencies with
      the Plan.  The terms of this Supplement D-7 are a part of
      the Plan and supersede the provisions of the Plan to the extent necessary
      to eliminate inconsistencies between the Plan and the Supplement
      D-7.

            

    

    

    
      
        
           

        

        
          - 91 -

          
            

          

        

        
           

        

      

    

    

    Supplement
D-8

    Provisions Relating to
the

    KRC Aggregate, Inc. Profit
Sharing Feature

    
      	
              1.

            	
              Introduction.  Effective
      January 1, 2003, KRC Aggregate, Inc. (“KRC Aggregate”), a Participating
      Affiliate in the Plan, established the profit sharing feature described in
      this Supplement.  The profit sharing feature shall be effective
      as of January 1, 2003, and shall be in addition to the Standard Matching
      Contributions provided by KRC Aggregate pursuant to the
    Plan.

            

    

     

    
      	
              2.

            	
              Eligibility to Share
      in Profit Sharing Contribution.  In order to share in the
      allocation of any profit sharing contribution made by KRC Aggregate
      pursuant to Paragraph 3 below for a given Plan Year, Participants employed
      by KRC Aggregate must complete 1,000 Hours of Service in that Plan Year
      and be employed by KRC Aggregate on the last day of the Plan Year.
      However, any Eligible Employee who transfers to Knife River Corporation or
      any of its operating companies during the Plan Year and is employed by
      that company on the last day of the Plan Year will be eligible to receive
      a pro-rated profit sharing contribution so long as the Eligible Employee
      has completed 1,000 Hours of Service cumulatively during the Plan
      Year.  Participants who meet the preceding requirement are
      referred to herein as “Supplement D-8
  Participants.”

            

    

     

    For purposes of
this Supplement, an “Active Employee” means an employee who is still on the
payroll or has been temporarily laid off, but does not mean an employee whose
employment has been terminated effective on or before December 31 of that
Plan Year.

    

    
      
        
           

        

        
          - 92 -

          
            

          

        

        
           

        

      

    

    

     

    
      	
              3.

            	
              Amount of Profit
      Sharing Contributions, Allocation.  For each Plan Year,
      the Board of Directors of KRC Aggregate, in its discretion, shall
      determine the amount (if any) of profit sharing contributions to be made
      to the Plan based upon the profitability of KRC Aggregate.  The
      amount of any such contribution for  a Plan Year shall
      be  allocated to Supplement D-8 Participants based upon their
      Compensation, excluding bonuses, received while employed by KRC Aggregate
      for that Plan Year.

            

    

    
      	
              4.

            	
              Vesting.
      Notwithstanding anything in Section 4.2 to the contrary, Supplement D-8
      Participants shall be vested in their Profit Sharing Accounts only upon
      completing three (3) years of Vesting Service as defined
      below.

            

    

    A “Year of Vesting
Service” means a Plan Year in which the Supplement D-8 Participant completes at
least 1,000 Hours of Service.  In addition, service with KRC
Aggregate, the Company and all Affiliates that occurred prior to the effective
date of Supplement D-8 shall be recognized for purposes of this Paragraph,
applying these rules as if KRC Aggregate (and its affiliates at that time) were
Affiliates under the Plan. Notwithstanding the foregoing, a Participant shall be
fully vested in his or her Profit Sharing Account upon Death, Disability, or
attaining age 65.

    
      	
              5.

            	
              Use of
      Terms.  Terms used in this Supplement D-8 shall, unless
      defined in this Supplement D-8 or elsewhere noted, have the meanings given
      to those terms in the Plan.

            

    

    
      	
              6.

            	
              Inconsistencies with
      the Plan.  The terms of this Supplement D-8 are a part of
      the Plan and supersede the provisions of the Plan to the extent necessary
      to eliminate inconsistencies between the Plan and the Supplement
      D-8.

            

    

    

    
      
        
           

        

        
          - 93 -

          
            

          

        

        
           

        

      

    

     

    Supplement
D-10

    Provisions Relating to The
Wagner-Smith Company

    Profit Sharing
Feature

     

    
      	
              1.

            	
              Introduction.  Effective
      July 1, 2000, The Wagner-Smith Company, a Participating Affiliate in the
      Plan, established the profit sharing feature described in this
      Supplement.  The profit sharing feature shall be effective as of
      July 1, 2000, and shall be in addition to the Standard Matching
      Contributions provided by The Wagner-Smith Company pursuant to the
      Plan.

            

    

     

    
      	
              2.

            	
              Eligibility to Share
      in Profit Sharing Contributions.  In order to share in
      the allocation of any profit sharing contribution made by The Wagner-Smith
      Company pursuant to Paragraph 3 below for a given Plan Year, Participants
      employed by The Wagner-Smith Company must complete 1,000 Hours of Service
      in that Plan Year.  Participants who meet the preceding
      requirement are referred to herein as “Supplement D-10
      Participants.”

            

    

     

    
      	
              3.

            	
              Amount of Profit
      Sharing Contributions, Allocation.  For each Plan Year,
      the Board of Directors of The Wagner-Smith Company, in its discretion,
      shall determine the amount (if any) of profit sharing contributions to be
      made to the Plan based upon the profitability of The Wagner-Smith
      Company.  The amount of any such contribution for a Plan Year
      shall be allocated to Supplement D-10 Participants based upon their
      Compensation, excluding bonuses, received while employed by The
      Wagner-Smith Company for that Plan
Year.

            

    

     

    

    
      
        
           

        

        
          - 94 -

          
            

          

        

        
           

        

      

    

    

     

    
      	
              4.

            	
              Vesting.  Notwithstanding
      anything in Section 4.2 to the contrary, Supplement D-10 Participants
      shall be vested in their Profit Sharing Accounts only upon completing
      three (3) years of Vesting Service as defined
  below.

            

    

     

    A “Year of Vesting
Service” means a Plan Year in which the Supplement D-10 Participant completes at
least 1,000 Hours of Service.  In addition, service with The
Wagner-Smith Company, the Company, and all Affiliates that occurred prior to the
effective date of Supplement D-10 shall be recognized for purposes of this
Paragraph, applying these rules as if The Wagner-Smith Company (and its
affiliates at that time) were Affiliates under the Plan. Notwithstanding the
foregoing, a Participant shall be fully vested in his or her Profit Sharing
Account upon Death, Disability, or attaining age 65.

     

    
      	
              5.

            	
              Use of
      Terms.  Terms used in this Supplement D-10 shall, unless
      defined in this Supplement D-10 or elsewhere noted, have the meanings
      given to those terms in the Plan.

            

    

     

    
      	
              6.

            	
              Inconsistencies with
      the Plan.  The terms of this Supplement D-10 are a part
      of the Plan and supersede the provisions of the Plan to the extent
      necessary to eliminate inconsistencies between the Plan and the Supplement
      D-10.

            

    

    

    
      
        
           

        

        
          - 95 -

          
            

          

        

        
           

        

      

    

     

    
      
      

    

     

    
      Supplement
D-12

    

    Provisions Relating to
the

    Frebco, Inc. Profit Sharing
Feature

     

    
      	
              1.

            	
              Introduction.  Effective
      July 1, 2000, Frebco, Inc. (“Frebco”), a Participating Affiliate in the
      Plan, established the profit sharing feature described in this
      Supplement.  The profit sharing feature shall be effective as of
      July 1, 2000, and shall be in addition to the Standard Matching
      Contributions provided by Frebco pursuant to the
  Plan.

            

    

     

    
      	
              2.

            	
              Eligibility to Share
      in Profit Sharing Contributions.  In order to share in
      the allocation of any profit sharing contribution made by Frebco pursuant
      to Paragraph 3 below for a given Plan Year, Participants employed by
      Frebco must complete 1,000 Hours of Service in that Plan
      Year.  Participants who meet the preceding requirement are
      referred to herein as “Supplement D-12
  Participants.”

            

    

     

    
      	
              3.

            	
              Amount of Profit
      Sharing Contributions, Allocation.  For each Plan Year,
      the Board of Directors of Frebco, in its discretion, shall determine the
      amount (if any) of profit sharing contributions to be made to the Plan
      based upon the profitability of Frebco.  The amount of any such
      contribution for a Plan Year shall be allocated to Supplement D-12
      Participants based upon their Compensation, excluding bonuses, received
      while employed by Frebco for that Plan
Year.

            

    

     

    
      	
              4.

            	
              Vesting.  Notwithstanding
      anything in Section 4.2 to the contrary, Supplement D-12 Participants
      shall be vested in their Profit Sharing Accounts only upon completing
      three (3) years of Vesting Service as defined
  below

            

    

    

    
      
        
           

        

        
          - 96 -

          
            

          

        

        
           

        

      

    

     

    A “Year of Vesting
Service” means a Plan Year in which the Supplement D-12 Participant completes at
least 1,000 Hours of Service.  In addition, service with Frebco, the
Company, and all Affiliates that occurred prior to the effective date of
Supplement D-12 shall be recognized for purposes of this Paragraph, applying
these rules as if Frebco (and its affiliates at that time) were Affiliates under
the Plan. Notwithstanding the foregoing, a Participant shall be fully vested in
his or her Profit Sharing Account upon Death, Disability, or attaining age
65.

     

    
      	
              5.

            	
              Use of
      Terms.  Terms used in this Supplement D-12 shall, unless
      defined in this Supplement D-12 or elsewhere noted, have the meanings
      given to those terms in the Plan.

            

    

     

    
      	
              6.

            	
              Inconsistencies with
      the Plan.  The terms of this Supplement D-12 are a part
      of the Plan and supersede the provisions of the Plan to the extent
      necessary to eliminate inconsistencies between the Plan and the Supplement
      D-12.

            

    

    

    
      
        
           

        

        
          - 97 -

          
            

          

        

        
           

        

      

    

     

    Supplement
D-13

    Provisions Relating to
the

    Wagner-Smith Pumps &
Systems, Inc.

     Profit Sharing
Feature

     

    
      	
              1.

            	
              Introduction.  Effective
      July 1, 2000, Wagner-Smith Pumps & Systems, Inc. (“Wagner-Smith
      Pumps”), a Participating Affiliate in the Plan, established the profit
      sharing feature described in this Supplement.  The profit
      sharing feature shall be effective as of July 1, 2000, and shall be in
      addition to the Standard Matching Contributions provided by Wagner-Smith
      Pumps pursuant to the Plan.

            

    

     

    
      	
              2.

            	
              Eligibility to Share
      in Profit Sharing Contributions.  In order to share in
      the allocation of any profit sharing contribution made by Wagner-Smith
      Pumps pursuant to Paragraph 3 below for a given Plan Year, Participants
      employed by Wagner-Smith Pumps must complete 1,000 Hours of Service in
      that Plan Year.  Participants who meet the preceding requirement
      are referred to herein as “Supplement D-13
  Participants.”

            

    

     

    
      	
              3.

            	
              Amount of Profit
      Sharing Contributions, Allocation.  For each Plan Year,
      the Board of Directors of Wagner-Smith Pumps, in its discretion, shall
      determine the amount (if any) of profit sharing contributions to be made
      to the Plan based upon the profitability of Wagner-Smith
      Pumps.  The amount of any such contribution for a Plan Year
      shall be allocated to Supplement  D-13 Participants based upon
      their Compensation, excluding bonuses, received while employed by
      Wagner-Smith Pumps for that Plan
Year.

            

    

    

    
      
        
           

        

        
          - 98 -

          
            

          

        

        
           

        

      

    

    

     

    
      	
              4.

            	
              Vesting.  Notwithstanding
      anything in Section 4.2 to the contrary, Supplement D-13 Participants
      shall be vested in their Profit Sharing Accounts only upon completing
      three (3) years of Vesting Service as defined
  below.

            

    

     

    A “Year of Vesting
Service” means a Plan Year in which the Supplement D-13 Participant completes at
least 1,000 Hours of Service.  In addition, service with Wagner-Smith
Pumps, the Company, and all Affiliates that occurred prior to the effective date
of Supplement D-13 shall be recognized for purposes of this Paragraph, applying
these rules as if Wagner-Smith Pumps (and its affiliates at that time) were
Affiliates under the Plan. Notwithstanding the foregoing, a Participant shall be
fully vested in his or her Profit Sharing Account upon Death, Disability, or
attaining age 65.

     

    
      	
              5.

            	
              Use of
      Terms.  Terms used in this Supplement D-13 shall, unless
      defined in this Supplement D-13 or elsewhere noted, have the meanings
      given to those terms in the Plan.

            

    

     

    
      	
              6.

            	
              Inconsistencies with
      the Plan.  The terms of this Supplement D-13 are a part
      of the Plan and supersede the provisions of the Plan to the extent
      necessary to eliminate inconsistencies between the Plan and the Supplement
      D-13.

            

    

    

    
      
        
           

        

        
          - 99 -

          
            

          

        

        
           

        

      

    

     

    Supplement
D-14

    Provisions Relating to
the

    Wagner-Smith Equipment Co.
Profit Sharing Feature

     

    
      	
              1.

            	
              Introduction.  Effective
      July 1, 2000, Wagner-Smith Equipment Co. (“Wagner-Smith Equipment”), a
      Participating Affiliate in the Plan, established the profit sharing
      feature described in this Supplement.  The profit sharing
      feature shall be effective as of July 1, 2000, and shall be in addition to
      the Standard Matching Contributions provided by Wagner-Smith Equipment
      pursuant to the Plan.

            

    

     

    
      	
              2.

            	
              Eligibility to Share
      in Profit Sharing Contributions.  In order to share in
      the allocation of any profit sharing contribution made by Wagner-Smith
      Equipment pursuant to Paragraph 3 below for a given Plan Year,
      Participants employed by Wagner-Smith Equipment must complete 1,000 Hours
      of Service in that Plan Year.  Participants who meet the
      preceding requirement are referred to herein as “Supplement D-14
      Participants.”

            

    

     

    
      	
              3.

            	
              Amount of Profit
      Sharing Contributions, Allocation.  For each Plan Year,
      the Board of Directors of Wagner-Smith Equipment, in its discretion, shall
      determine the amount (if any) of profit sharing contributions to be made
      to the Plan based upon the profitability of Wagner-Smith
      Equipment.  The amount of any such contribution for a Plan Year
      shall be allocated to Supplement D-14 Participants based upon their
      Compensation, excluding bonuses, received while employed by Wagner-Smith
      Equipment for that Plan Year.

            

    

    

    
      
        
           

        

        
          - 100
-

          
            

          

        

        
           

        

      

    

    

     

    
      	
              4.

            	
              Vesting.  Notwithstanding
      anything in Section 4.2 to the contrary, Supplement D-14 Participants
      shall be vested in their Profit Sharing Accounts only upon completing
      three (3) years of Vesting Service as defined
  below.

            

    

     

    A “Year of Vesting
Service” means a Plan Year in which the Supplement D-14 Participant completes at
least 1,000 Hours of Service.  In addition, service with Wagner-Smith
Equipment, the Company, and all Affiliates that occurred prior to the effective
date of Supplement D-14 shall be recognized for purposes of this Paragraph,
applying these rules as if Wagner-Smith Equipment (and its affiliates at that
time) were Affiliates under the Plan. Notwithstanding the
foregoing, a Participant shall be fully vested in his or her Profit Sharing
Account upon Death, Disability, or attaining age 65.

     

    
      	
              5.

            	
              Use of
      Terms.  Terms used in this Supplement D-14 shall, unless
      defined in this Supplement D-14 or elsewhere noted, have the meanings
      given to those terms in the Plan.

            

    

     

    
      	
              6.

            	
              Inconsistencies with
      the Plan.  The terms of this Supplement D-14 are a part
      of the Plan and supersede the provisions of the Plan to the extent
      necessary to eliminate inconsistencies between the Plan and the Supplement
      D-14.

            

    

    

    
      
        
           

        

        
          - 101
-

          
            

          

        

        
           

        

      

    

     

    Supplement
D-15

    Provisions Relating
to

    Bitter Creek Pipelines, LLC
Profit Sharing Feature for Named Employees

     

    
      	
              1.

            	
              Introduction.
      Effective January 1, 2001, Bitter Creek Pipelines, LLC (“Bitter Creek”), a
      Participating Affiliate in the Plan, established the Profit Sharing
      Feature described in this Supplement. The Profit Sharing Feature shall be
      in addition to the Standard Matching Contributions provided by Bitter
      Creek pursuant to the Plan.

            

    

     

    
      	
              2.

            	
              Eligibility to Share
      in the Profit Sharing Contribution. The following Bitter Creek
      employees (referred to as the "Supplement D-15 Participants"), in addition
      to Supplement D-16 Participants shall be eligible to share in the
      allocation of any Profit Sharing Contribution made by Bitter Creek
      pursuant to Paragraph 3 below for a given Plan
  Year:

            

    

    
      	
                                                                               
      Jack Barnard

            	
              Raymond
      Harms

            
	
                                                                               
      Andy Beadle

            	
              Wade
      Hasler

            
	
                                                                               
      Brien Beadle

            	
              Douglas
      Henry

            
	
                                                                               
      Grady Breipohl

            	
              Pamela
      Lynn

            
	
                                                                               
      Charles Dull

            	
              Todd
      Mandeville

            
	
                                                                               
      Archie Dunbar

            	
              Marlin
      Mogan

            
	
                                                                               
      William Eklund

            	
              Jason
      Stanfill

            
	
                                                                               
      Jon Forbes

            	
              Dale
      Sudbrack

            
	
                                                                               
      Richard Guderjahn

            	
              Barbara
      Sunford

            
	
                                                                               
      Steven Haag

            	 
    

    

     

    
      
        
           

        

        
          - 102
-

          
            

          

        

        
           

        

      

    

    

     

    
      	
              3.

            	
              Amount of the Profit
      Sharing Contribution Allocation.  For each Plan Year, the
      managing member of Bitter Creek, in its discretion shall determine the
      amount (if any) of profit sharing contributions to be made to the Plan
      based upon the profitability of Bitter Creek. The amount of any such
      contribution for a Plan Year shall be allocated to Supplement D-15
      Participants based upon their Compensation, excluding bonuses, received
      while employed by Bitter Creek for that Plan
  Year.

            

    

     

    
      	
              4.

            	
              Vesting.  Notwithstanding
      anything in Section 4.2 to the contrary, Supplement D-15 Participants
      shall be vested in their Profit Sharing Feature only upon completing three
      (3) Years of Vesting Service as defined
below.

            

    

     

    A “Year of Vesting
Service” means a Plan Year in which the Supplement D-15 Participant completes at
least 1,000 Hours of Service.  In addition, service with Bitter Creek,
the Company, and all Affiliates that occurred prior to the effective date of
Supplement D-15 shall be recognized for purposes of this Paragraph, applying
these rules as if Bitter Creek (and its affiliates at that time) were Affiliates
under the Plan. Notwithstanding the foregoing, a Participant shall be fully
vested in his or her Profit Sharing Account upon Death, Disability, or attaining
age 65.

     

    
      	
              5.

            	
              Use of
      Terms.  Terms used in this Supplement D-15 shall, unless
      defined in this Supplement D-15 or elsewhere noted, have the meanings
      given to those terms in the Plan.

            

    

     

    
      	
              6.

            	
              Inconsistencies with
      the Plan.  The terms of this Supplement D-15 are a part
      of the Plan and supersede the provisions of the Plan to the extent
      necessary to eliminate inconsistencies between the Plan and the Supplement
      D-15.

            

    

    

    
      
        
           

        

        
          - 103
-

          
            

          

        

        
           

        

      

    

    

    
      Supplement
D-16

    

    Provisions Relating to
the

    Bitter Creek Pipelines, LLC
Special Contribution and Profit Sharing Feature

     

    
      	
              1.

            	
              Introduction.
      Effective January 1, 2001, Bitter Creek Pipelines, LLC (“Bitter Creek”), a
      Participating Affiliate in the Plan, established the Special Contribution
      and Profit Sharing Feature described in this Supplement.  The
      Special Contribution and Profit Sharing Feature shall be in addition to
      the Standard Matching Contributions provided by Bitter Creek pursuant to
      the Plan.

            

    

     

    
      	
              2.

            	
              Eligibility to Share
      in the Special Contribution and Profit Sharing
      Contributions.  In order to share in the allocation of
      any Special Contribution and Profit Sharing Contribution made by Bitter
      Creek, pursuant to Paragraph 3 below for a given Plan Year, Participants
      employed by Bitter Creek must complete 1,000 Hours of Service in that Plan
      Year and must not be covered by a collectively bargained unit to which the
      Special Contribution and Profit Sharing Feature has not been
      extended.  Notwithstanding the foregoing, participants named in
      Paragraph 2 of Supplement D-15 shall not be eligible to participate in the
      Special Contribution portion of this feature.  Participants who
      meet the preceding requirements are referred to herein as “Supplement D-16
      Participants.”

            

    

     

    
      	
              3.

            	
              Amount of Special
      Contribution and Profit Sharing Contributions
      Allocation.  For each Plan Year, the managing member of
      Bitter Creek will credit eligible employees with a contribution equal to
      five percent (5%) of their eligible Compensation as a Special
      Contribution.  In addition, the managing member of Bitter Creek,
      in its discretion, shall determine the amount (if any) of profit sharing
      contributions to be

            

    

    

    
      
        
           

        

        
          - 104
-

          
            

          

        

        
           

        

      

    

    

     

    made to the Plan
based upon the profitability of Bitter Creek.  The amount of any such
contribution for a Plan Year shall be allocated to Supplement D-16 Participants
based upon their Compensation, excluding bonuses, received while employed by
Bitter Creek for that Plan Year.

     

    
      	
              4.

            	
              Vesting.  Notwithstanding
      anything in Section 4.2 to the contrary, Supplement D-16 Participants
      shall be vested in their Special Contribution and Profit Sharing Feature
      only upon completing three (3) years of Vesting Service as defined
      below.

            

    

     

    A “Year of Vesting
Service” means a Plan Year in which the Supplement D-16 Participant completes at
least 1,000 Hours of Service.  In addition, service with Bitter Creek,
the Company, and all Affiliates that occurred prior to the effective date of
Supplement D-16 shall be recognized for purposes of this Paragraph, applying
these rules as if Bitter Creek (and its affiliates at that time) were Affiliates
under the Plan. Notwithstanding the foregoing, a Participant shall be fully
vested in his or her Profit Sharing Account upon Death, Disability, or attaining
age 65.

     

    
      	
              5.

            	
              Use of
      Terms.  Terms used in this Supplement D-16 shall, unless
      defined in this Supplement D-16 or elsewhere noted, have the meanings
      given to those terms in the Plan.

            

    

     

    
      	
              6.

            	
              Inconsistencies with
      the Plan.  The terms of this Supplement D-16 are a part
      of the Plan and supersede the provisions of the Plan to the extent
      necessary to eliminate inconsistencies between the Plan and the Supplement
      D-16.

            

    

    

    
      
        
           

        

        
          - 105
-

          
            

          

        

        
           

        

      

    

     

    Supplement
D-17

    Provisions Relating to
the

    Fidelity Exploration &
Production Company Special Contribution Feature

     

    
      	
              1.

            	
              Introduction.
      Effective July 2, 2001, Fidelity Exploration & Production Company
      (“Fidelity E&P”), a Participating Affiliate in the Plan, established
      the Special Contribution Feature described in this
      Supplement.  The Special Contribution Feature shall be in
      addition to the Standard Matching Contributions provided by Fidelity
      E&P pursuant to the Plan.

            

    

     

    
      	
              2.

            	
              Eligibility to Share
      in the Special Contributions.  In order to share in the
      allocation of any Special Contribution made by Fidelity E&P, pursuant
      to Paragraph 3 below for a given Plan Year, Participants employed by
      Fidelity E&P must complete 1,000 Hours of Service in that Plan Year
      and must not be covered by a collectively bargained unit to which the
      Special Contribution Feature has not been extended as a result of
      collective bargaining.  Notwithstanding the foregoing,
      participants named below shall not be eligible to participate in the
      Special Contribution:

            

    

    
      	
                                                                        
      Robin Borgen

            	
              Timothy M.
      Ree

            
	
                                                                        
      Michael R. Erickson

            	
              Marvin E.
      Rygh

            
	
                                                                        
      Kent A. Fetzer

            	
              Judy A.
      Schmitt

            
	
                                                                        
      Harlan R. Jirges

            	
              Dennis M.
      Zander

            
	
                                                                        
      John H. Kennah

            	 
    

    

     

    Participants who
meet the preceding requirements are referred to herein  as “Supplement
D-17 Participants.”

    

    
      
        
           

        

        
          - 106
-

          
            

          

        

        
           

        

      

    

    

     

    
      	
              3.

            	
              Amount of Special
      Contribution Allocation.  For each Plan Year, the Board
      of Directors of Fidelity E&P will credit eligible employees with a
      contribution equal to five percent (5%) of their eligible Compensation as
      a Special Contribution.  The amount of any such contribution for
      a Plan Year shall be allocated to Supplement D-17 Participants based upon
      their Compensation, excluding bonuses, received while employed by Fidelity
      E&P for that Plan Year. For the Plan Year in which the Special
      Contribution Feature becomes effective, the term Compensation shall
      include total compensation, excluding bonuses, paid to a Supplement D-17
      Participant during that Plan Year from an Affiliate prior to the date
      Fidelity E&P became a Participating Affiliate under the
      Plan.

            

    

     

    
      	
              4.

            	
              Vesting.  Notwithstanding
      anything in Section 4.2 to the contrary, Supplement D-17 Participants
      shall be vested in their Special Contribution Feature only upon completing
      three (3) years of Vesting Service as defined
  below.

            

    

     

    A “Year of Vesting
Service” means a Plan Year in which the Supplement D-17 Participant completes at
least 1,000 Hours of Service.  In addition, service with Fidelity
E&P, the Company, and all Affiliates that occurred prior to the effective
date of Supplement D-17 shall be recognized for purposes of this Paragraph,
applying these rules as if Fidelity E&P (and its affiliates at that time)
were Affiliates under the Plan.
Notwithstanding the foregoing, a Participant shall be fully vested in his or her
Profit Sharing Account upon Death, Disability, or attaining age 65.

     

    
      	
              5.

            	
              Use of
      Terms.  Terms used in this Supplement D-17 shall, unless
      defined in this Supplement D-17 or elsewhere noted, have the meanings
      given to those terms in the Plan.

            

    

    

    
      
        
           

        

        
          - 107
-

          
            

          

        

        
           

        

      

    

     

    6.           Inconsistencies with the
Plan.  The terms of this Supplement D-17 are a part
of the
Plan and supersede the provisions of the Plan to the extent necessary to
eliminate inconsistencies between the Plan and the Supplement D-17.

    

    
      
        
           

        

        
          - 108
-

          
            

          

        

        
           

        

      

    

     

    Supplement
D-18

    Provisions Relating to
the

    WHC, Ltd. Profit Sharing
Feature

     

    
      	
              1.

            	
              Introduction.  Effective
      September 1, 2001, WHC, Ltd. (“WHC”), a Participating Affiliate in the
      Plan, established the profit sharing feature described in this
      Supplement.  The profit sharing feature shall be effective as of
      September 1, 2001, and shall be in addition to the Standard Matching
      Contributions provided by WHC pursuant to the
  Plan.

            

    

     

    
      	
              2.

            	
              Eligibility to Share
      in Profit Sharing Contribution.  In order to share in the
      allocation of any profit sharing contribution made by WHC pursuant to
      Paragraph 3 below for a given Plan Year, Participants employed by WHC must
      complete 1,000 Hours of Service in that Plan Year and be employed by WHC
      on the last day of the Plan Year.  However, any Eligible
      Employee who transfers to Knife River Corporation or any of its operating
      companies during the Plan Year and is employed by that company on the last
      day of the Plan Year will be eligible to receive a pro-rated profit
      sharing contribution so long as the Eligible Employee has completed 1,000
      Hours of Service cumulatively during the Plan
      Year.  Participants who meet the preceding requirement are
      referred to herein as “Supplement D-18
  Participants.”

            

    

     

    For purposes of
this Supplement, an “Active Employee” means an employee who is still on the
payroll or has been temporarily laid off, but does not mean an employee whose
employment has been terminated effective on or before December 31 of that
Plan Year.

     

    
      
        
        

      

      
        - 109
-

        
          

        

      

      
        
        

      

    

     

    
      	
              3.

            	
              Amount of Profit
      Sharing Contributions, Allocation.  For each Plan Year,
      the Board of Directors of WHC, in its discretion, shall determine the
      amount (if any) of profit sharing contributions to be made to the Plan
      based upon the profitability of WHC.  The amount of any such
      contribution for a Plan Year shall be allocated to Supplement D-18
      Participants based upon their Compensation, excluding bonuses, received
      while employed by WHC for that Plan
Year.

            

    

     

    For the Plan Year
in which the Profit Sharing Feature becomes effective, the term Compensation
shall include total compensation, excluding bonuses, paid to a Supplement D-18
Participant by WHC on and after July 19, 2001.

     

    
      	
              4.

            	
              Vesting.  Notwithstanding
      anything in Section 4.2 to the contrary, Supplement D-18 Participants
      shall be vested in their Profit Sharing Accounts only upon completing
      three (3) Years of Vesting Service as defined
  below.

            

    

     

    A “Year of Vesting
Service” means a Plan Year in which the Supplement D-18 Participant completes at
least 1,000 Hours of Service.  In addition, service with WHC, the
Company, and all Affiliates that occurred prior to the effective date of
Supplement D-18 shall be recognized for purposes of this Paragraph, applying
these rules as if WHC (and its affiliates at that time) were Affiliates under
the Plan. Notwithstanding the foregoing, a Participant shall be fully vested in
his or her Profit Sharing Account upon Death, Disability, or attaining age
65.

     

    
      	
              5.

            	
              Use of
      Terms.  Terms used in this Supplement D-18 shall, unless
      defined in this Supplement D-18 or elsewhere noted, have the meanings
      given to those terms in the Plan.

            

    

    

    
      
        
           

        

        
          - 110
-

          
            

          

        

        
           

        

      

    

    

     

    
      	
              6.

            	
              Inconsistencies with
      the Plan.  The terms of this Supplement D-18 are a part
      of the Plan and supersede the provisions of the Plan to the extent
      necessary to eliminate inconsistencies between the Plan and the Supplement
      D-18.

            

    

    

    
      
        
           

        

        
          - 111
-

          
            

          

        

        
           

        

      

    

     

    
      
      

    

    
      Supplement
D-20

       

    

    Provisions Relating to
the

     

    Bell Electrical Contractors,
Inc. Profit Sharing Feature

     

    
      	
              1.

            	
              Introduction.  Effective
      January 1, 2002, Bell Electrical Contractors, Inc. (“Bell”), a
      Participating Affiliate in the Plan, established the profit sharing
      feature described in this Supplement.  The profit sharing
      feature shall be effective as of January 1, 2002, and shall be provided by
      Bell pursuant to the Plan.

            

    

     

    
      	
              2.

            	
              Eligibility to Share
      in Profit Sharing Contributions.  In order to share in
      the allocation of any profit sharing contribution made by Bell pursuant to
      Paragraph 3 below for a given Plan Year, Participants employed by Bell
      must complete 1,000 Hours of Service and be employed by Bell on December
      31 of that Plan Year.  Participants who meet the preceding
      requirement are referred to herein as “Supplement D-20
      Participants.”

            

    

     

    
      	
              3.

            	
              Amount of Profit
      Sharing Contributions, Allocation.  For each Plan Year,
      the Board of Directors of Bell, in its discretion, shall determine the
      amount (if any) of profit sharing contributions to be made to the Plan
      based upon the profitability of Bell. The amount of any such contribution
      for a Plan Year shall be allocated to Supplement D-20 Participants based
      upon their Compensation, excluding bonuses, received while employed by
      Bell for that Plan Year.

            

    

     

    
      	
              4.

            	
              Vesting.  Notwithstanding
      anything in Section 4.2 to the contrary, Supplement D-20 Participants
      shall be vested in their Profit Sharing Accounts only
  upon

            

    

    

    
      
        
           

        

        
          - 112
-

          
            

          

        

        
           

        

      

    

     

    completing three
(3) years of Vesting Service as defined below.

     

    A “Year of Vesting
Service” means a Plan Year in which the Supplement D-20 Participant completes at
least 1,000 Hours of Service.  In addition, service with Bell, the
Company, and all Affiliates that occurred prior to the effective date of
Supplement D-20 shall be recognized for purposes of this Paragraph, applying
these rules as if Bell (and its affiliates at that time) were Affiliates under
the Plan. Notwithstanding the foregoing, a Participant shall be fully vested in
his or her Profit Sharing Account upon Death, Disability, or attaining age
65.

     

    
      	
              5.

            	
              Use of
      Terms.  Terms used in this Supplement D-20 shall, unless
      defined in this Supplement D-20 or elsewhere noted, have the meanings
      given to those terms in the Plan.

            

    

    
       

    

    
      	
              6.

            	
              Inconsistencies with
      the Plan.  The terms of this Supplement D-20 are a part
      of the Plan and supersede the provisions of the Plan to the extent
      necessary to eliminate inconsistencies between the Plan and the Supplement
      D-20.

            

    

    

    
      
        
           

        

        
          - 113
-

          
            

          

        

        
           

        

      

    

     

    Supplement
D-21

    Provisions Relating to
the

    Northstar Materials, Inc.
Profit Sharing Feature

    
      	
              1.

            	
              Introduction.  Effective
      January 1, 2003, Northstar Materials, Inc. (“Northstar”), a Participating
      Affiliate in the Plan, established the profit sharing feature described in
      this Supplement.  The profit sharing feature shall be effective
      as of January 1, 2003, and shall be in addition to the Standard Matching
      Contributions provided by Northstar pursuant to the
  Plan.

            

    

     

    
      
        	
                2.

              	
                Eligibility to Share
      in Profit Sharing Contributions.  In order to share in
      the allocation of any profit sharing contribution made by Northstar
      pursuant to Paragraph 3 below for a given Plan Year, Participants employed
      by Northstar must complete 1,000 Hours of Service in that Plan Year and be
      employed by Northstar on the last day of the Plan Year. However, any
      Eligible Employee who transfers to Knife River Corporation or any of its
      operating companies during the Plan Year and is employed by that company
      on the last day of the Plan Year will be eligible to receive a pro-rated
      profit sharing contribution so long as the Eligible Employee has completed
      1,000 Hours of Service cumulatively during the Plan
      Year.  Participants who meet the preceding requirement are
      referred to herein as “Supplement D-21
  Participants.”

              

      

    

     

    For purposes of
this Supplement, an “Active Employee” means an employee who is still on the
payroll or has been temporarily laid off, but does not mean an employee whose
employment has been terminated effective on or before December 31 of that
Plan Year.

    

    
      
        
           

        

        
          - 114
-

          
            

          

        

        
           

        

      

    

    

     

    
      
        	
                3.

              	
                Amount of Profit
      Sharing Contributions, Allocation.  For each Plan Year,
      the Board of Directors of Northstar, Inc., in its discretion, shall
      determine the amount (if any) of profit sharing contributions to be made
      to the Plan based upon the profitability of Northstar. The amount of any
      such contribution for a Plan Year shall be allocated to Supplement D-21
      Participants based upon their Compensation, excluding bonuses, received
      while employed by Northstar for that Plan
Year.

              

      

    

    
      	
              4.

            	
              Vesting.  Notwithstanding
      anything in Section 4.2 to the contrary, Supplement D-21 Participants
      shall be vested in their Profit Sharing Accounts only upon completing
      three (3) years of Vesting Service as defined
  below.

            

    

    A “Year of Vesting
Service” means a Plan Year in which the Supplement D-21 Participant completes at
least 1,000 Hours of Service.  In addition, service with Northstar,
the Company, and all Affiliates that occurred prior to the effective date of
Supplement D-21 shall be recognized for purposes of this Paragraph, applying
these rules as if Northstar (and its affiliates at that time) were Affiliates
under the Plan.  Notwithstanding the foregoing, a Participant shall be
fully vested in his or her Profit Sharing Account upon Death,Disability, or
attaining age 65.

    
      	
              5.

            	
              Use of
      Terms.  Terms used in this Supplement D-21 shall, unless
      defined in this Supplement D-21 or elsewhere noted, have the meanings
      given to those terms in the Plan.

            

    

    
      	
              6.

            	
              Inconsistencies with
      the Plan.  The terms of this Supplement D-21 are a part
      of the Plan and supersede the provisions of the Plan to the extent
      necessary to eliminate inconsistencies between the Plan and the Supplement
      D-21.

            

    

    

    
      
        
           

        

        
          - 115
-

          
            

          

        

        
           

        

      

    

    

    Supplement
D-22

    Provisions Relating to
the

    Granite City Ready Mix, Inc.
Sharing Feature

     

    
      	
              1.

            	
              Introduction.  Effective
      June 1, 2002, Granite City (“Granite City”), a Participating Affiliate in
      the Plan, established the profit sharing feature described in this
      Supplement.  The profit sharing feature shall be effective as of
      June 1, 2002, and shall be in addition to the Standard Matching
      Contributions provided by Granite City pursuant to the
    Plan.

            

    

     

    
      	
              2.

            	
              Eligibility to Share
      in Profit Sharing Contribution.  In order to share in the
      allocation of any profit sharing contribution made by Granite City
      pursuant to Paragraph 3 below for a given Plan Year, Participants employed
      by Granite City must complete 1,000 Hours of Service in that Plan Year and
      be employed by Granite City on the last day of the Plan
      Year.  However, any Eligible Employee who transfers to Knife
      River Corporation or any of its operating companies during the Plan Year
      and is employed by that company on the last day of the Plan Year will be
      eligible to receive a pro-rated profit sharing contribution so long as the
      Eligible Employee has completed 1,000 Hours of Service cumulatively during
      the Plan Year.  Participants who meet the preceding requirement
      are referred to herein as “Supplement D-22
  Participants.”

            

    

     

    For purposes of
this Supplement, an “Active Employee” means an employee who is still on the
payroll or has been temporarily laid off, but does not mean an employee whose
employment has been terminated effective on or before December 31 of that
Plan Year.

    

    
      
        
           

        

        
          - 116
-

          
            

          

        

        
           

        

      

    

    

     

    
      	
              3.

            	
              Amount of Profit
      Sharing Contributions, Allocation.  For each Plan Year,
      the Board of Directors of Granite City, in its discretion, shall determine
      the amount (if any) of profit sharing contributions to be made to the Plan
      based upon the profitability of Granite City. The amount of any such
      contribution for a Plan Year shall be allocated to Supplement D-22
      Participants based upon their Compensation, excluding bonuses, received
      while employed by Granite City for that Plan
  Year.

            

    

     

    
      	
              4.

            	
              Vesting.  Notwithstanding
      anything in Section 4.2 to the contrary, Supplement D-22 Participants
      shall be vested in their Profit Sharing Accounts only upon completing
      three (3) years of Vesting Service as defined
  below

            

    

     

    A “Year of Vesting
Service” means a Plan Year in which the Supplement D-22 Participant completes at
least 1,000 Hours of Service.  In addition, service with Granite City,
the Company, and all Affiliates that occurred prior to the effective date of
Supplement D-22 shall be recognized for purposes of this Paragraph, applying
these rules as if Granite City (and its affiliates at that time) were Affiliates
under the Plan. Notwithstanding the foregoing, a Participant shall be fully
vested in his or her Profit Sharing Account upon Death, Disability, or attaining
age 65.

     

    
      	
              5.

            	
              Use of
      Terms.  Terms used in this Supplement D-22 shall, unless
      defined in this Supplement D-22 or elsewhere noted, have the meanings
      given to those terms in the Plan.

            

    

     

    
      	
              6.

            	
              Inconsistencies with
      the Plan.  The terms of this Supplement D-22 are a part
      of the Plan and supersede the provisions of the Plan to the extent
      necessary to eliminate inconsistencies between the Plan and the Supplement
      D-22.

            

    

    

    
      
        
           

        

        
          - 117
-

          
            

          

        

        
           

        

      

    

     

    Supplement
D-23

    Provisions Relating to
the

    Buffalo Bituminous, Inc.
Profit Sharing Feature

     

    
      	
              1.

            	
              Introduction.  Effective
      July 15, 2002, Buffalo Bituminous, Inc. (“Buffalo Bituminous”), a
      Participating Affiliate in the Plan, established the profit sharing
      feature described in this Supplement.  The profit sharing
      feature shall be effective as of July 15, 2002, and shall be in addition
      to the Standard Matching Contributions provided by Buffalo Bituminous
      pursuant to the Plan.

            

    

     

    
      	
              2.

            	
              Eligibility to Share
      in Profit Sharing Contribution.  In order to share in the
      allocation of any profit sharing contribution made by Buffalo Bituminous
      pursuant to Paragraph 3 below for a given Plan Year, Participants employed
      by Buffalo Bituminous must complete 1,000 Hours of Service in that Plan
      Year and be employed by Buffalo Bituminous on the last day of the Plan
      Year.  However, any Eligible Employee who transfers to Knife
      River Corporation or any of its operating companies during the Plan Year
      and is employed by that company on the last day of the Plan Year will be
      eligible to receive a pro-rated profit sharing contribution so long as the
      Eligible Employee has completed 1,000 Hours of Service cumulatively during
      the Plan Year.  Participants who meet the preceding requirement
      are referred to herein as “Supplement D-23
  Participants.”

            

    

     

    For purposes of
this Supplement, an “Active Employee” means an employee who is still on the
payroll or has been temporarily laid off, but does not mean an employee whose
employment has been terminated effective on or before December 31 of that
Plan Year.

    

    
      
        
           

        

        
          - 118
-

          
            

          

        

        
           

        

      

    

    

     

    
      	
              3.

            	
              Amount of Profit
      Sharing Contributions, Allocation.  For each Plan Year,
      the Board of Directors of Buffalo Bituminous, in its discretion, shall
      determine the amount (if any) of profit sharing contributions to be made
      to the Plan based upon the profitability of Buffalo Bituminous. The amount
      of any such contribution for a Plan Year shall be allocated to
      Supplement D-23 Participants based upon their Compensation, excluding
      bonuses, received while employed by Buffalo Bituminous for that Plan
      Year.

            

    

     

    
      	
              4.

            	
              Vesting.
      Notwithstanding anything in Section 4.2 to the contrary, Supplement D-23
      Participants shall be vested in their Profit Sharing Accounts only upon
      completing three (3) years of Vesting Service as defined
    below

            

    

     

    A “Year of Vesting
Service” means a Plan Year in which the Supplement D 23 Participant
completes at least 1,000 Hours of Service.  In addition, service with
Buffalo Bituminous, the Company, and all Affiliates that occurred prior to the
effective date of Supplement D-23 shall be recognized for purposes of this
Paragraph, applying these rules as if Buffalo Bituminous (and its affiliates at
that time) were Affiliates under the Plan. Notwithstanding the foregoing, a
Participant shall be fully vested in his or her Profit Sharing Account upon
Death, Disability, or attaining age 65.

     

    
      	
              5.

            	
              Use of
      Terms.  Terms used in this Supplement D-23 shall, unless
      defined in this Supplement D-23 or elsewhere noted, have the meanings
      given to those terms in the Plan.

            

    

    

    
      
        
           

        

        
          - 119
-

          
            

          

        

        
           

        

      

    

    

     

    
      	
              6.

            	
              Inconsistencies with
      the Plan.  The terms of this Supplement D-23 are a part
      of the Plan and supersede the provisions of the Plan to the extent
      necessary to eliminate inconsistencies between the Plan and the Supplement
      D-23.

            

    

    

    
      
        
           

        

        
          - 120
-

          
            

          

        

        
           

        

      

    

     

    Supplement
D-24

    Provisions Relating to
the

    E.S.I., Inc. Profit Sharing
Feature

     

    
      	
              1.

            	
              Introduction.  Effective
      January 1, 2003, E.S.I., Inc. (“ESI”), a Participating Affiliate in the
      Plan, established the profit sharing feature described in this
      Supplement.  The profit sharing feature shall be effective as of
      January 1, 2003, and shall be in addition to the Standard Matching
      Contributions provided by ESI pursuant to the
  Plan.

            

    

     

    
      	
              2.

            	
              Eligibility to Share
      in Profit Sharing Contributions.  In order to share in
      the allocation of any profit sharing contribution made by ESI pursuant to
      Paragraph 3 below for a given Plan Year, Participants employed by ESI must
      complete 1,000 Hours of Service in that Plan Year.  Participants
      who meet the preceding requirement are referred to herein as “Supplement
      D-24 Participants.”

            

    

     

    
      	
              3.

            	
              Amount of Profit
      Sharing Contributions, Allocation.  For each Plan Year,
      the Board of Directors of E.S.I., Inc., in its discretion shall determine
      the amount (if any) of profit sharing contributions to be made to the Plan
      based upon the profitability of ESI. The amount of any such contribution
      for a Plan Year shall be allocated to Supplement D-24 Participants based
      upon their Compensation, excluding bonuses, received while employed by ESI
      for that Plan Year.

            

    

     

    
      	
              4.

            	
              Vesting.  Notwithstanding
      anything in Section 4.2 to the contrary, Supplement D-24 Participants
      shall be vested in their Profit Sharing Accounts only upon completing
      three (3) years of Vesting Service as defined
  below.

            

    

    

    
      
        
           

        

        
          - 121
-

          
            

          

        

        
           

        

      

    

     

    A “Year of Vesting
Service” means a Plan Year in which the Supplement D-24 Participant completes at
least 1,000 Hours of Service.  In addition, service with ESI, the
Company, and all Affiliates that occurred prior to the effective date of
Supplement D-24 shall be recognized for purposes of this Paragraph, applying
these rules as if ESI (and its affiliates at that time) were Affiliates under
the Plan. Notwithstanding the foregoing, a Participant shall be fully vested in
his or her Profit Sharing Account upon Death, Disability, or attaining age
65.

     

    
      	
              5.

            	
              Use of
      Terms.  Terms used in this Supplement D-24 shall, unless
      defined in this Supplement D-24 or elsewhere noted, have the meanings
      given to those terms in the Plan.

            

    

     

    
      	
              6.

            	
              Inconsistencies with
      the Plan.  The terms of this Supplement D-24 are a part
      of the Plan and supersede the provisions of the Plan to the extent
      necessary to eliminate inconsistencies between the Plan and the Supplement
      D-24.

            

    

    

    
      
        
           

        

        
          - 122
-

          
            

          

        

        
           

        

      

    

    

    Supplement
D-25

    Provision Relating to
the

    Bauerly Brothers, Inc.
Profit Sharing Feature

    
      	
              1.

            	
              Introduction.
      Effective January 1, 2003, Bauerly Brothers, Inc. (“Bauerly”), a
      Participating Affiliate in the Plan, has established the profit sharing
      feature described in this Supplement.  The amended profit
      sharing feature shall be effective as of January 1, 2003, and shall
      be in addition to the Standard Matching Contributions provided by Bauerly
      pursuant to the Plan.

            

    

    
      	
              2.

            	
              Eligibility to Share
      in Profit Sharing Contributions.  In order to share in
      the allocation of any profit sharing contribution made by Bauerly pursuant
      to paragraph 3 below for a given Plan Year, Participants employed by
      Bauerly must (a) have completed 1,000 Hours of Service in that Plan Year,
      (b) have made Savings Contributions to the Plan during the Plan Year of
      not less than one percent (1%) of their Compensation, and (c) be employed
      by Bauerly on the last day of the Plan Year.  In addition,
      Participants who died or became disabled during the Plan or terminated
      after attaining age 65 and who made Savings Contributions to the Plan
      during the Plan Year of not less than one percent (1%) of their
      Compensation are also eligible to share in the profit sharing
      contribution, if any, for a Plan Year.  However, any Eligible
      Employee who transfers to Knife River Corporation or any of its operating
      companies during the Plan Year and is employed by that company of the last
      day of the Play Year will be eligible to receive a pro-rated profit
      sharing contribution so long as the Eligible Employee has completed 1,000
      Hours of Service cumulatively during the Plan
      Year.  Participants who meet the preceding requirements are
      referred to herein as “Supplement D-25
  Participants.”

            

    

     

    
      
        
        

      

      
        - 123
-

        
          

        

      

      
        
        

      

    

     

    For purposes of
this Supplement, an “Active Employee” means an employee who is still on the
payroll or has been temporarily laid off, but does not mean an employee whose
employment has been terminated effective on or before December 31 of that
Plan Year.

    
      	
              3.

            	
              Amount of Profit
      Sharing Contributions, Allocation. For each Plan Year, the Board of
      Directors of Bauerly, in its discretion, shall determine the amount (if
      any) of profit sharing contributions to be made to the Plan based upon the
      profitability of Bauerly.  The amount of any such contribution
      for a Plan Year shall be allocated to Supplement D-25 Participants based
      upon their Compensation received while employed by Bauerly for that Plan
      Year; provided, that in the case of any Supplement D-25 Participant who
      was a Davis-Bacon Employee at any time during the Plan Year and who
      received one or more Davis-Bacon Supplemental Contributions during the
      Plan Year pursuant to paragraph G-6 of Supplement G, such Supplement D-25
      Participant’s share of the profit sharing contribution allocated under
      this paragraph D-25 shall be reduced, but not below zero, by any such
      Davis-Bacon Supplemental Contributions made during the Plan Year pursuant
      to paragraph G-6 of Supplement G.  For the Plan Year ended
      December 31, 2003, any profit sharing contribution allocated to a
      Davis-Bacon Employee under this Supplement D-25 shall be credited to the
      Davis-Bacon Employee’s Davis-Bacon Supplemental Contributions Account
      under Supplement G.  For all Plan Years ending after December
      31, 2003, any profit sharing contributions allocated to a Davis-Bacon
      Employee under this Supplement D-25 shall be credited to the Davis-Bacon
      Employee’s Profit Sharing Account.

            

    

     

    

    
      
        
           

        

        
          - 124
-

          
            

          

        

        
           

        

      

    

    

    
      	
              4.

            	
              Vesting.
      Notwithstanding anything in Section 4.2 to the contrary, Supplement D-25
      Participants shall be vested in their Profit Sharing Accounts only upon
      completing three (3) Years of Vesting Service as defined
      below.

            

    

     

    A “Year of Vesting
Service” means a Plan Year in which the Supplement D-25 Participant completes at
least 1,000 Hours of Service.  In addition, service with Bauerly, the
Company and all Affiliates that occurred prior to the effective date of
Supplement D-25 shall be recognized for purposes of this paragraph, applying
these rules as if Bauerly (and its affiliates at that time) were Affiliates
under the Plan.  Notwithstanding the foregoing, a Participant shall be
fully vested in his or her Profit Sharing Account upon Death, Disability, or
attaining age 65.

    
      	
              5.

            	
              Use of
      Terms.  Terms used in this Supplement D-25 shall, unless
      defined in this Supplement D-25 or elsewhere noted, have the meanings
      given to those terms in the Plan.

            

    

    
      	
              6.

            	
              Inconsistencies with
      the Plan.  The terms of this Supplement D-25 are a part
      of the Plan and supersede the provisions of the Plan and any other
      Supplement to the extent necessary to eliminate inconsistencies between
      the Plan or other supplements and this Supplement
  D-25.

            

    

     

    

    

    
      
        
           

        

        
          - 125
-

          
            

          

        

        
           

        

      

    

    

    Supplement
D-26

    Provisions Relating to
the

    Atlas, Inc., a division of
Bauerly Brothers, Inc.

     Profit Sharing
Feature

    
      	
              1.

            	
              Introduction.  Effective
      July 1, 2003, Atlas, Inc., a division of Bauerly Brothers, Inc. (“Atlas”),
      a Participating Affiliate in the Plan, established the profit sharing
      feature described in this Supplement.  The profit sharing
      feature shall be effective as of July 1, 2003, and shall be in
      addition to the Standard Matching Contributions provided by Atlas pursuant
      to the Plan.

            

    

    
      	
              2.

            	
              Eligibility to Share
      in Profit Sharing Contribution.  In order to share in the
      allocation of any profit sharing contribution made by Atlas pursuant to
      Paragraph 3 below for a given Plan Year, Participants employed by Atlas
      must complete 1,000 Hours of Service in that Plan Year and be employed by
      Atlas on the last day of the Plan Year. However, any Eligible Employee who
      transfers to Knife River Corporation or any of its operating companies
      during the Plan Year and is employed by that company on the last day of
      the Plan Year will be eligible to receive a pro-rated profit sharing
      contribution so long as the Eligible Employee has completed 1,000 Hours of
      Service cumulatively during the Plan Year.  Participants who
      meet the preceding requirement are referred to herein as “Supplement D-26
      Participants.”

            

    

    For purposes of
this Supplement, an “Active Employee” means an employee who is still on the
payroll or has been temporarily laid off, but does not mean an employee whose
employment has been terminated effective on or before December 31 of that
Plan Year.

    

    
      
        
           

        

        
          - 126
-

          
            

          

        

        
           

        

      

    

    

    
      	
              3.

            	
              Amount of Profit
      Sharing Contributions, Allocation.  For each Plan Year,
      the Board of Directors of Bauerly Brothers, Inc., in its discretion, shall
      determine the amount (if any) of profit sharing contributions to be made
      to the Plan based upon the profitability of Atlas. The amount of any such
      contribution for a Plan Year shall be allocated to Supplement D-26
      Participants based upon their Compensation, excluding bonuses, received
      while employed by Atlas for that Plan
Year.

            

    

    
      	
              4.

            	
              Vesting.  Notwithstanding
      anything in Section 4.2 to the contrary, Supplement D-26 Participants
      shall be vested in their Profit Sharing Accounts only upon completing
      three (3) years of Vesting Service as defined
  below.

            

    

    A “Year of Vesting
Service” means a Plan Year in which the Supplement D-26 Participant completes at
least 1,000 Hours of Service.  In addition, service with Atlas, the
Company, and all Affiliates that occurred prior to the effective date of
Supplement D-26 shall be recognized for purposes of this Paragraph, applying
these rules as if Atlas (and its affiliates at that time) were Affiliates under
the Plan. Nothwithstanding the foregoing, a Participant shall be fully vested in
his or her Profit Sharing Account upon Death, Disability, or attaining age
65.

    
      	
              5.

            	
              Use of
      Terms.  Terms used in this Supplement D-26 shall, unless
      defined in this Supplement D-26 or elsewhere noted, have the meanings
      given to those terms in the Plan.

            

    

    
      	
              6.

            	
              Inconsistencies with
      the Plan.  The terms of this Supplement D-26 are a part
      of the Plan and supersede the provisions of the Plan to the extent
      necessary to eliminate inconsistencies between the Plan and the Supplement
      D-26.

            

    

    

    
      
        
           

        

        
          - 127
-

          
            

          

        

        
           

        

      

    

     

    Supplement
D-27

    Provisions Relating to
the

    Great Plains Natural Gas
Special Contribution Feature

    
      	
              1.

            	
              Introduction.
      Effective January 1, 2003, Great Plains Natural Gas (“GPNG”), a
      Participating Affiliate in the Plan, established the Special Contribution
      described in this Supplement.  The Special Contribution shall be
      in addition to the Standard Matching Contributions provided by GPNG
      pursuant to the Plan.

            

    

    
      	
              2.

            	
              Eligibility to Share
      in the Special Contribution.  In order to share in the
      allocation of any Special Contribution made by GPNG, pursuant to Paragraph
      3 below for a given Plan Year, Participants must have
      been  employed by GPNG prior to January 1, 2006, and
      must have completed 1,000 Hours of Service in that Plan
      Year.  Participants who meet the preceding requirements are
      referred to herein as “Supplement
  D-27 Participants.”

            

    

    
      	
              3.

            	
              Amount of Special
      Contribution Allocation.  For each Plan Year, the Chief
      Executive Officer of GPNG will credit eligible employees with a
      contribution equal to four percent (4%) of their eligible
      Compensation as a Special Contribution.  The amount of any such
      contribution for a Plan Year shall be allocated to Supplement D-27
      Participants based upon their Compensation, excluding bonuses, received
      while employed by GPNG for that Plan
Year.

            

    

    
      	
              4.

            	
              Vesting.  Notwithstanding
      anything in Section 4.2 to the contrary, Supplement D-27 Participants
      shall be vested in their Special Contribution only upon completing three
      (3) years of Vesting Service as defined
below.

            

    

    

    
      
        
           

        

        
          - 128
-

          
            

          

        

        
           

        

      

    

    

    A “Year of Vesting
Service” means a Plan Year in which the Supplement D-27 Participant completes at
least 1,000 Hours of Service.  In addition, service with GPNG, the
Company, and all Affiliates that occurred prior to the effective date of
Supplement D-27 shall be recognized for purposes of this Paragraph, applying
these rules as if GPNG (and its affiliates at that time) were Affiliates under
the Plan. Notwithstanding the foregoing, a Participant shall be fully vested in
his or her Special Contribution account upon Death, Disability, or attaining age
65.

    
      	
              5.

            	
              Use of
      Terms.  Terms used in this Supplement D-27 shall, unless
      defined in this Supplement D-27 or elsewhere noted, have the meanings
      given to those terms in the Plan.

            

    

    
      	
              6.

            	
              Inconsistencies with
      the Plan.  The terms of this Supplement D-27 are a part
      of the Plan and supersede the provisions of the Plan to the extent
      necessary to eliminate inconsistencies between the Plan and the Supplement
      D-27.

            

    

    

    
      
        
           

        

        
          - 129
-

          
            

          

        

        
           

        

      

    

     

    Supplement
D-28

     

    Provisions
Relating to the

     

    Fred
Carlson Company, LLC Profit Sharing Feature

     

    
      	
              1.

            	
              Introduction.  Effective
      April 1, 2004, Fred Carlson Company, Inc. LLC, and its divisions Roverud
      Construction, Inc. and Pederson Brothers of Harmony, Inc. (“Fred
      Carlson”), Participating Affiliate in the Plan, established the profit
      sharing feature described in this Supplement.  The profit
      sharing feature shall be effective as of April 1, 2004, and shall be
      in addition to the Standard Matching Contributions provided by Fred
      Carlson pursuant to the Plan.

            

    

    
      	
              2.

            	
              Eligibility to Share
      in Profit Sharing Contributions.  In order to share in
      the allocation of any profit sharing contribution made by Fred Carlson
      pursuant to Paragraph 3 below for a given Plan Year, Participants employed
      by Fred Carlson must complete 1,000 Hours of Service in that Plan Year and
      be employed by Fred Carlson on the last day of the Plan
      Year.  However any Eligible Employee who transfers to Knife
      River Corporation or any of its operating companies during the Plan Year
      and is employed by that company on the last day of the Plan Year will be
      eligible to receive a pro-rated profit sharing contribution as long as the
      Eligible Employee has completed 1,000 Hours of Service cumulatively during
      the Plan Year.  Participants who meet the preceding requirements
      are referred to herein as “Supplement D-28
  Participants.”

            

    

    For purposes of
this Supplement, an “Active Employee” means an employee who is still on the
payroll or has been temporarily laid off, but does not mean an employee whose
employment has been terminated effective on or before December 31 of that
Plan Year.

    

    
      
        
           

        

        
          - 130
-

          
            

          

        

        
           

        

      

    

    

    
      	
              3.

            	
              Amount of Profit
      Sharing Contributions, Allocation.  For each Plan Year,
      the Board of Directors of Fred Carlson, in its discretion, shall determine
      the amount (if any) of profit sharing contributions to be made to the Plan
      based upon the profitability of Fred Carlson. The amount of any such
      contribution for a Plan Year shall be allocated to Supplement D-28
      Participants based upon their Compensation, excluding bonuses, received
      while employed by Fred Carlson for that Plan
  Year.

            

    

    
      	
              4.

            	
              Vesting.
      Notwithstanding anything in Section 4.2 to the contrary, Supplement D-28
      Participants shall be vested in their Profit Sharing Accounts only upon
      completing three (3) years of Vesting Service as defined
      below.

            

    

    A “Year of Vesting
Service” means a Plan Year in which the Supplement D-28 Participant completes at
least 1,000 Hours of Service.  In addition, service with Fred Carlson,
the Company, and all Affiliates that occurred prior to the effective date of
Supplement D-28 shall be recognized for purposes of this Paragraph, applying
these rules as if Fred
Carlson (and its affiliates at that time) were Affiliates under the Plan.
Notwithstanding the foregoing, a Participant shall be fully vested in his or her
Profit Sharing Account upon Death, Disability, or attaining age 65.

    
      	
              5.

            	
              Use of
      Terms.  Terms used in this Supplement D-28 shall, unless
      defined in this Supplement D-28 or elsewhere noted, have the meanings
      given to those terms in the Plan.

            

    

    
      	
              6.

            	
              Inconsistencies with
      the Plan.  The terms of this Supplement D-28 are a part
      of the Plan and supersede the provisions of the Plan to the extent
      necessary to eliminate inconsistencies between the Plan and the Supplement
      D-28.

            

    

    

    
      
        
           

        

        
          - 131
-

          
            

          

        

        
           

        

      

    

    

    Supplement
D-29

    Provisions Relating to
the

    Morse Bros.,
Inc.

    Special Contribution
Feature

    
      	
              1.

            	
              Introduction.
      Effective September 1, 2004, Morse Bros., Inc. (“MBI”), a Participating
      Affiliate in the Plan, established the Special Contribution Feature
      described in this Supplement.

            

    

    
      
        	
                2.

              	
                Eligibility to Share
      in the Special Contributions.  In order to share in
      the  allocation of any Special Contribution made by MBI,
      pursuant to Paragraph 3 below for a given Plan Year, Participants employed
      by MBI must have been employed for twelve consecutive months and complete
      1,000 Hours of Service (prorated for the Plan Year in which the Special
      Contribution feature becomes effective) in that Plan
      Year.  Participants who meet the preceding requirements are
      referred to herein as “Supplement D-29
  Participants.”

              

      

    

    
      
        	
                3.

              	
                Amount of Special
      Contribution Allocation.  For each Plan Year, the Board
      of Directors of MBI, in its discretion, may provide eligible employees an
      amount per each hour of service as a Special Contribution.  The
      amount of any such contribution for a Plan Year shall be allocated to
      Supplement D-29 Participants for each hour of service for which the
      Participant receives compensation, excluding Hours of Service pursuant to
      a prevailing wage agreement, provided the Participant accrues at least
      1,000 Hours of Service during the Plan
Year.

              

      

    

    
      	
              4.

            	
              Vesting.  Notwithstanding
      anything in Section 4.2 to the contrary, and except as otherwise provided
      with respect to Normal Retirement or Disability, Supplement D-29
      Participants who are hired on or after September 1, 2004 shall be vested
      in

            

    

    

    
      
        
           

        

        
          - 132
-

          
            

          

        

        
           

        

      

    

    

    their Special
Contribution Feature only upon completing three (3) years of Vesting Service as
defined below.  Supplement D-29 Participants who have a portion of
their accounts attributable to the Morse Bros., Inc. Employee’s Profit-Sharing
Plan and Trust (the “MBI Plan”) shall be vested in their Special Contribution
Account and any Employer contribution transferred from the MBI Plan in
accordance with Supplement H-1.

    A “Year of Vesting
Service” means a Plan Year in which the Supplement D-29 Participant completes at
least 1,000 Hours of Service.  In addition, service with MBI and all
Affiliates that occurred prior to the effective date of Supplement D-29 shall be
recognized for purposes of this Paragraph, applying these rules as if MBI was an
Affiliate under the Plan.  Notwithstanding the foregoing, a
Participant shall be fully vested in his or her Special Contribution account
upon Death, Disability, or attaining age 65.

    
      	
              5.

            	
              Use of
      Terms.  Terms used in this Supplement D-29 shall, unless
      defined in this Supplement D-29 or elsewhere noted, have the meanings
      given to those terms in the Plan.

            

    

    
      	
              6.

            	
              Inconsistencies with
      the Plan.  The terms of this Supplement D-29 are a part
      of the Plan and supersede the provisions of the Plan to the extent
      necessary to eliminate inconsistencies between the Plan and the Supplement
      D-29.

            

    

    

    
      
        
           

        

        
          - 133
-

          
            

          

        

        
           

        

      

    

    

    Supplement
D-30

    Provisions Relating to
the

    Rocky Mountain Contractors,
Inc.

    Special Contribution
Feature

    
      	
              1.

            	
              Introduction.  Effective
      January 1, 2005, Rocky Mountain Contractors, Inc., (“RMC”) a Participating
      Affiliate in the Plan, will establish the Special Contribution described
      in this Supplement.   The Special Contribution shall be in
      addition to the Standard Matching Contributions provided by RMC pursuant
      to the Plan.

            

    

    
      	
              2.

            	
              Eligibility to Share
      in the Special Contribution.  In order to share in the
      allocation of any Special Contribution made by RMC, pursuant to paragraph
      3 below for a given Plan Year, Participants employed by RMC must complete
      1,000 Hours of Service in that Plan Year and be employed by RMC on the
      last day of the Plan Year; provided, however, that if the Participant's
      failure to complete 1,000 Hours of Service in the Plan Year and be
      employed by RMC on the last day of the Plan Year is due to the
      Participant's Disability, Death or Retirement on or after Normal
      Retirement Date during such Plan Year, such Participant shall nevertheless
      be entitled to share in the allocation of the special contribution for
      such Plan Year.  Participants who meet the preceding
      requirements are referred to herein as "Supplement D-30
      Participants."

            

    

    
      	
              3.

            	
              Amount of Special
      Contribution Allocation.  For each Plan Year,
      RMC  shall make a special contribution to the Plan on behalf of
      all Supplement D-30 Participants in an amount equal to ten percent (10%)
      of Compensation.

            

    

    
      	
              4.

            	
              Vesting.  Notwithstanding
      anything in Section 4.2 to the contrary, Supplement D-30 Participants who
      are hired on or after December 31, 2004 shall be vested in their Special
      Contribution only upon completing three (3) years of Vesting Service
      as

            

    

    

    
      
        
           

        

        
          - 134
-

          
            

          

        

        
           

        

      

    

    

    defined
below.  Supplement D-30 Participants who have a portion of their
accounts attributable to the Rocky Mountain Contractors Employees' Profit
Sharing Plan ("Profit Sharing Plan") and/or the Rocky Mountain Contractors
Employees' Pension Plan ("Pension Plan") shall be vested in their Special
Contribution and any Employer contributions transferred from the Profit Sharing
Plan and/or Pension Plan in accordance with Supplement H-7.

    A "Year of Vesting
Service" means a Plan Year in which the Supplement D-30 Participant completes at
least 1,000 Hours of Service.  In addition, service with RMC, the
Company, and all Affiliates that occurred prior to the effective date of
Supplement D-30 shall be recognized for purposes of this Paragraph, applying
these rules as if RMC was an Affiliate under the
Plan.  Notwithstanding the foregoing, a Participant shall be fully
vested in his or her Special Contribution account upon Death, Disability, or
attaining age 65.

    
      	
              5.

            	
              Use of
      Terms.  Terms used in this Supplement D-30 shall, unless
      defined in this Supplement D-30 or elsewhere noted, have the meanings
      given to those terms in the Plan.

            

    

    
      	
              6.

            	
              Inconsistencies with
      the Plan.  The terms of this Supplement D-30 are a part
      of the Plan and supersede the provisions of the Plan to the extent
      necessary to eliminate inconsistencies between the Plan and the Supplement
      D-30.

            

    

    

    
      
        
           

        

        
          - 135
-

          
            

          

        

        
           

        

      

    

    

    Supplement
D-31

    Provisions Relating to
the

    Hamlin Electric
Company

    Special Contribution
Feature

    

    
      	
              1.

            	
              Introduction.  Effective
      January 1, 2005, Hamlin Electric Company (“HEC”) a Participating Affiliate
      in the Plan, will establish the Special Contribution described in this
      Supplement. The Special Contribution shall be in addition to the Standard
      Matching Contributions provided by HEC pursuant to the
    Plan.

            

    

    
      	
              2.

            	
              Eligibility to Share
      in the Special Contribution. In order to share in the allocation of
      any Special Contribution made by HEC, pursuant to paragraph 3 below for a
      given Plan Year, Participants employed by HEC must complete 1,000 Hours of
      Service in that Plan Year and be employed by HEC on the last day of the
      Plan Year; provided, however, that if the Participant's failure to
      complete 1,000 Hours of Service in the Plan Year and be employed by HEC on
      the last day of the Plan Year is due to the Participant's Disability,
      Death or Retirement on or after Normal Retirement Date during such Plan
      Year, such Participant shall nevertheless be entitled to share in the
      allocation of the special contribution for such Plan
      Year.  Participants who meet the preceding requirements are
      referred to herein as "Supplement D-31
  Participants."

            

    

    
      	
              3.

            	
              Amount of Special
      Contribution Allocation.  For each Plan Year, HEC shall
      make a special contribution to the Plan on behalf of all Supplement D-31
      Participants in an amount equal to ten percent (10%) of
      Compensation.

            

    

    
      	
              4.

            	
              Vesting.  Notwithstanding
      anything in Section 4.2 to the contrary, Supplement D-31 Participants who
      are hired on or after December 31, 2004 shall be vested in
      their

            

    

    

    
      
        
           

        

        
          - 136
-

          
            

          

        

        
           

        

      

    

    

    Special
Contribution only upon completing three (3) years of Vesting Service as defined
below.  Supplement D-31 Participants who have a portion of their
accounts attributable to the Rocky Mountain Contractors Employees' Profit
Sharing Plan ("Profit Sharing Plan") and/or the Rocky Mountain Contractors
Employees' Pension Plan ("Pension Plan") shall be vested in their Special
Contribution and any Employer contributions transferred from the Profit Sharing
Plan and/or Pension Plan in accordance with Supplement H-7.

    A "Year of Vesting
Service" means a Plan Year in which the Supplement D-31 Participant completes at
least 1,000 Hours of Service.  In addition, service with HEC, the
Company, and all Affiliates that occurred prior to the effective date of
Supplement D-31 shall be recognized for purposes of this Paragraph, applying
these rules as if HEC was an Affiliate under the
Plan.  Notwithstanding the foregoing, a Participant shall be fully
vested in his or her Special Contribution account upon Death, Disability, or
attaining age 65.

    
      	
              5.

            	
              Use of
      Terms.  Terms used in this Supplement D-31 shall, unless
      defined in this Supplement D-31 or elsewhere noted, have the meanings
      given to those terms in the Plan.

            

    

    
      	
              6.

            	
              Inconsistencies with
      the Plan.  The terms of this Supplement D-31 are a part
      of the Plan and supersede the provisions of the Plan to the extent
      necessary to eliminate inconsistencies between the Plan and the Supplement
      D-31.

            

    

    

    
      
        
           

        

        
          - 137
-

          
            

          

        

        
           

        

      

    

    

    Supplement
D-32

    Provision Relating to
the

    Pioneer Construction, Inc.,
a division of Bauerly Brothers, Inc.

    Profit Sharing
Feature

    
      	
              1.

            	
              Introduction.
      Effective January 1, 2005, Pioneer Construction, Inc., a division of
      Bauerly Brothers, Inc. (“Pioneer”), a Participating Affiliate in the Plan,
      has established the profit sharing feature described in this
      Supplement.  The profit sharing feature shall be effective as of
      January 1, 2005, and shall be in addition to the Standard Matching
      Contributions provided by Pioneer pursuant to the
  Plan.

            

    

    
      	
              2.

            	
              Eligibility to Share
      in Profit Sharing Contributions.  In order to share in
      the allocation of any profit sharing contribution made by Pioneer pursuant
      to Paragraph 3 below for a given Plan Year, Participants employed by
      Pioneer must complete 1,000 Hours of Service in that Plan Year and be
      employed by Pioneer on the last day of the Plan Year.  However
      any Eligible Employee who transfers to Knife River Corporation or any of
      its operating companies during the Plan Year and is employed by that
      company on the last day of the Plan Year will be eligible to receive a
      pro-rated profit sharing contribution as long as the Eligible Employee has
      completed 1,000 Hours of Service cumulatively during the Plan
      Year.  Participants who died or became disabled during the Plan
      Year or terminated after attaining age 65 are also eligible to share in
      the profit sharing contribution, if any, for a Plan
      Year.  Participants who meet the preceding requirement are
      referred to herein as “Supplement D-32
  Participants.”

            

    

    For purposes of
this Supplement, an “Active Employee” means an employee who is still on the
payroll or has been temporarily laid off, but does not mean an

    

    
      
        
           

        

        
          - 138
-

          
            

          

        

        
           

        

      

    

    

    employee whose
employment has been terminated effective on or before December 31 of that
Plan Year.

    
      	
              3.

            	
              Amount of Profit
      Sharing Contributions, Allocation. For each Plan Year, the Board of
      Directors of Bauerly Brothers, Inc., in its discretion, shall determine
      the amount (if any) of profit sharing contributions to be made to the Plan
      based upon the profitability of Pioneer.  The amount of any such
      contribution for a Plan Year shall be allocated to Supplement D-32
      Participants based upon their Compensation, excluding bonuses, received
      while employed by Pioneer for that Plan Year; provided, that in the case
      of any Supplement D-32 Participant who was a Davis-Bacon Employee at any
      time during the Plan Year and who received one or more Davis-Bacon
      Supplemental Contributions during the Plan Year pursuant to paragraph G-6
      of Supplement G, such Supplement D-32 Participant’s share of the profit
      sharing contribution allocated under this paragraph D-32 shall be reduced,
      but not below zero, by any such Davis-Bacon Supplemental Contributions
      made during the Plan Year pursuant to paragraph G-6 of Supplement
      G.  Any profit sharing contributions allocated to a Davis-Bacon
      Employee under this Supplement D-32 shall be credited to the Davis-Bacon
      Employee’s Profit Sharing Account.

            

    

     

    
      	
              4.

            	
              Vesting.
      Notwithstanding anything in Section 4.2 to the contrary, Supplement D-32
      Participants shall be vested in their Profit Sharing Accounts only upon
      completing three (3) Years of Vesting Service as defined
      below.

            

    

    A “Year of Vesting
Service” means a Plan Year in which the Supplement D-32 Participant completes at
least 1,000 Hours of Service.  In addition, service with Pioneer, the
Company and all Affiliates that occurred prior to the effective date
of

    

    
      
        
           

        

        
          - 139
-

          
            

          

        

        
           

        

      

    

    

    Supplement D-32
shall be recognized for purposes of this paragraph, applying these rules as if
Pioneer (and its Affiliates at that time) were Affiliates under the
Plan.  Notwithstanding the foregoing, a Participant shall be fully
vested in his or her Profit Sharing Account upon Death, Disability, or attaining
age 65.

    
      	
              5.

            	
              Use of
      Terms.  Terms used in this Supplement D-32 shall, unless
      defined in this Supplement D-32 or elsewhere noted, have the meanings
      given to those terms in the Plan.

            

    

    
      	
              6.

            	
              Inconsistencies with
      the Plan.  The terms of this Supplement D-32 are a part
      of the Plan and supersede the provisions of the Plan to the extent
      necessary to eliminate inconsistencies between the Plan and this
      Supplement D-32.

            

    

    

    
      
        
           

        

        
          - 140
-

          
            

          

        

        
           

        

      

    

    

    Supplement
D-33

    Provisions Relating to
the

    Fidelity Exploration &
Production Company of Texas LLC

    Special Contribution
Feature

    
      	
              1.

            	
              Introduction.
      Effective May 25, 2005, Fidelity Exploration & Production Company of
      Texas LLC (“FEPTX”), a Participating Affiliate in the Plan, has
      established the Special Contribution Feature described in this
      Supplement.  The Special Contribution Feature shall be effective
      as of May 25, 2005, and shall be in addition to the Standard Matching
      Contributions provided by FEPTX pursuant to the
  Plan.

            

    

    
      	
              2.

            	
              Eligibility to Share
      in the Special Contributions.  In order to share in the
      allocation of any Special Contribution made by FEPTX, pursuant to
      Paragraph 3 below for a given Plan Year, Participants employed by FEPTX
      must complete 1,000 Hours of Service (prorated for the Plan Year in which
      the Special Contribution Feature becomes effective) in that Plan Year and
      must not be covered by a collective bargaining unit to which the Special
      Contribution Feature has not been extended as a result of collective
      bargaining. Participants who died or became disabled during the Plan
      Year or terminated after attaining age 65 are also eligible to share in
      the Special Contribution, if any, for a Plan Year.  Participants
      who meet the preceding requirements are referred to herein as “Supplement
      D-33 Participants.”

            

    

    
      	
              3.

            	
              Amount of Special
      Contribution Allocation.  For each Plan Year, the Board
      of Directors of FEPTX will credit eligible employees with a contribution
      equal to five percent (5%) of their eligible Compensation as a Special
      Contribution.  The amount of any such contribution for a Plan
      Year shall be allocated to Supplement D-33 Participants based upon their
      Compensation, excluding bonuses, received
while

            

    

    

    

    
      
        
           

        

        
          - 141
-

          
            

          

        

        
           

        

      

    

    

    employed by FEPTX
for that Plan Year. For the Plan Year in which the Special Contribution Feature
becomes effective, the term Compensation shall include total compensation,
excluding bonuses, paid to a Supplement D-33 Participant during that Plan Year
from an Affiliate prior to the date FEPTX became a Participating Affiliate under
the Plan.

    
      	
              4.

            	
              Vesting.  Notwithstanding
      anything in Section 4.2 to the contrary, Supplement D-33 Participants
      shall be vested in their Special Contribution only upon completing three
      (3) years of Vesting Service as defined
below.

            

    

    A “Year of Vesting
Service” means a Plan Year in which the Supplement D-33 Participant completes at
least 1,000 Hours of Service.  In addition, service with FEPTX, the
Company, and all Affiliates that occurred prior to the effective date of
Supplement D-33 shall be recognized for purposes of this Paragraph, applying
these rules as if FEPTX (and its affiliates at that time) were Affiliates under
the Plan.  Notwithstanding the foregoing, a Participant shall be fully
vested in his or her Profit Sharing Account upon Death, Disability, or attaining
age 65.

    
      	
              5.

            	
              Use of
      Terms.  Terms used in this Supplement D-33 shall, unless
      defined in this Supplement D-33 or elsewhere noted, have the meanings
      given to those terms in the Plan.

            

    

    
      	
              6.

            	
              Inconsistencies with
      the Plan.  The terms of this Supplement D-33 are a part
      of the Plan and supersede the provisions of the Plan to the extent
      necessary to eliminate inconsistencies between the Plan and the Supplement
      D-33.

            

    

    

    
      
        
           

        

        
          - 142
-

          
            

          

        

        
           

        

      

    

    

    Supplement
D-34

     

    Provisions
Relating to the

     

    Jebro
Incorporated Profit Sharing Feature

     

    
      	
              1.

            	
              Introduction.  Effective
      November 1, 2005, Jebro Incorporated (“Jebro”), a Participating Affiliate
      in the Plan, has established the profit sharing feature described in this
      Supplement.  The profit sharing feature shall be effective as of
      November 1, 2005, and shall be in addition to the Standard
      Matching Contributions provided by Jebro pursuant to the
    Plan.

            

    

    
      	
              2.

            	
              Eligibility to Share
      in Profit Sharing Contributions.  In order to share in
      the allocation of any profit sharing contribution made by
      Jebro  pursuant to Paragraph 3 below for a given Plan Year,
      Participants employed by Jebro must complete 1,000 Hours of Service in
      that Plan Year and be employed by Jebro on the last day of the Plan
      Year.  However any Eligible Employee who transfers to Knife
      River Corporation or any of its operating companies during the Plan Year
      and is employed by that company on the last day of the Plan Year will be
      eligible to receive a pro-rated profit sharing contribution as long as the
      Eligible Employee has completed 1,000 Hours of Service cumulatively during
      the Plan Year.  .Participants who meet the preceding requirement
      are referred to herein as “Supplement D-34
  Participants”.

            

    

    For purposes of
this Supplement, an “Active Employee” means an employee who is still on the
payroll or has been temporarily laid off, but does not mean an employee whose
employment has been terminated effective on or before December 31 of that
Plan Year.

    
      	
              3.

            	
              Amount of Profit
      Sharing Contributions, Allocation.  For each Plan Year,
      the Board of Directors of Jebro, in its discretion, shall determine the
      amount (if any) of profit

            

    

    

    
      
        
           

        

        
          - 143
-

          
            

          

        

        
           

        

      

    

    

    sharing
contributions to be made to the Plan based upon the profitability of
Jebro.  The amount of any such contribution for a Plan Year shall be
allocated to Supplement D-34 Participants based upon their Compensation,
excluding bonuses, received while employed by Jebro for that Plan
Year.

    
      	
              4.

            	
              Vesting.  Notwithstanding
      anything in Section 4.2 to the contrary, Supplement D-34 Participants
      shall be vested in their Profit Sharing Accounts only upon completing
      three (3) Years of Vesting Service as defined
  below.

            

    

    A “Year of Vesting
Service” means a Plan Year in which the Supplement D-34 Participant completes at
least 1,000 Hours of Service.  In addition, service with Jebro, the
Company and all Affiliates that occurred prior to the effective date of
Supplement D-34 shall be recognized for purposes of this Paragraph, applying
these rules as if Jebro (and its affiliates at that time) were Affiliates under
the Plan.  Notwithstanding the foregoing, a Participant shall be fully
vested in his or her Profit Sharing Account upon Death, Disability, or attaining
age 65.

    
      	
              5.

            	
              Use of
      Terms.  Terms used in this Supplement D-34 shall, unless
      defined in this Supplement D-34 or elsewhere noted, have the meanings
      given to those terms in the Plan.

            

    

    
      	
              6.

            	
              Inconsistencies with
      the Plan.  The terms of this Supplement D-34 are a part
      of the Plan and supersede the provisions of the Plan to the extent
      necessary to eliminate inconsistencies between the Plan and the Supplement
      D-34.

            

    

    

    
      
        
           

        

        
          - 144
-

          
            

          

        

        
           

        

      

    

    

    Supplement
D-35

     

    Provisions
Relating to the

     

    MDU
Resources Group, Inc.

     

    Special
Contribution Feature

     

    
      	
              1.

            	
              Introduction.  Effective
      January 1, 2006, certain Participating Affiliates in the Plan hereby
      establish a Special Contribution Feature as described in this Supplement
      D-35. This Special Contribution Feature shall be in addition to all other
      contributions provided pursuant to the
Plan.

            

    

    
      	
              2.

            	
              Eligibility to Share
      in the Special Contribution.  Participation in the
      Special Contribution for any Plan Year is limited to employees who are
      hired after December 31, 2005, and satisfy the Plan’s definition of
      Eligible Employee for the following Participating
    Affiliates:

            

    

      

      
        	
                Great Plains
      Natural Gas Co.

              
	
                Hawaiian
      Cement

              
	
                Knife River
      Corporation

              
	
                MDU Resources
      Group, Inc.

              
	
                Montana-
      Dakota Utilities Co.

              
	
                Prairielands
      Energy Marketing, Inc.

              
	
                WBI Holdings,
      Inc.

              
	
                Williston
      Basin Interstate Pipeline
Company

              

      

    

    

    Unless specifically
bargained for, employees covered by a collective bargaining agreement shall not
be eligible to participate in the Special Contribution Feature.

    Notwithstanding the
foregoing, the Williston Basin Interstate Pipeline Company employees covered by
a collective bargaining agreement shall be eligible to

    participate in this
Special Contribution Feature, effective January 1, 2006.

    

    
      
        
           

        

        
          - 145
-

          
            

          

        

        
           

        

      

    

    

    Any person
receiving long-term disability benefits as of December 31 of any Plan Year who
was actively employed during the Plan Year and who meets the above criteria will
also be eligible to participate in the Special Contribution
Feature.  Individuals who satisfy the preceding requirements for
special contributions are referred to herein as “Supplement D-35
Participants.”

    
      	
               3.

            	
              Amount of Special
      Contribution Allocation.  For each Plan Year, the Board
      of Directors for each above mentioned Participating Affiliate will credit
      eligible employees with a contribution equal to five percent (5%) of
      Compensation.  The amount of any such contribution for a Plan
      Year shall be allocated to Supplement D-35 Participants based upon their
      Compensation, excluding bonuses received while employed by the identified
      Participating Affiliate.

            

    

    
      	
              4.

            	
              Vesting.  Notwithstanding
      anything in Section 4.2 to the contrary, Supplement D-35 Participants
      shall be vested in their Special Contribution only upon completing three
      (3) years of Vesting Service as defined
below.

            

    

    A "Year of Vesting
Service" means a Plan Year in which the Supplement D-35 Participant completes at
least 1,000 Hours of Service.  In addition, service with any Affiliate
that occurred prior to the effective date of Supplement D-35 shall be recognized
for purposes of this Paragraph.  Notwithstanding the foregoing, a
Participant shall be fully vested in his or her Special Contribution Account
upon Death, Disability, or attaining age 65.

    

    
      
        
           

        

        
          - 146
-

          
            

          

        

        
           

        

      

    

    

    
      	
              5.

            	
              Use of
      Terms.  Terms used in this Supplement D-35 shall, unless
      defined in this Supplement D-35 or elsewhere noted, have the meanings
      given to those terms in the Plan.

            

    

    
      	
              6.

            	
              Inconsistencies with
      the Plan.  The terms of this Supplement D-35 are a part
      of the Plan and supersede the provisions of the Plan to the extent
      necessary to eliminate inconsistencies between the Plan and the Supplement
      D-35.

            

    

    

    
      
        
           

        

        
          - 147
-

          
            

          

        

        
           

        

      

    

     

    
      Supplement
D-36

       

      
        Provisions Relating to
the

         

        
          JTL Group,
Inc.

           

          
            Special Contribution
Feature

          

        

      

    

     

    
      
      

    

    
      
      

    

    
      
      

    

    
      
      

    

    
      	
              1.

            	
              Introduction.  Effective
      January 1, 2005, JTL, Group, Inc. (“JTL”) a Participating Affiliate in the
      Plan hereby established the Special Contribution Feature as described in
      this Supplement D-36.  This Special Contribution shall be in
      addition to all other contributions provided by JTL pursuant to the
      Plan.

            

    

    
      	
              2.

            	
              Eligibility to Share
      in the Special Contribution.  In order to share in the
      allocation of any Special Contribution made by JTL pursuant to Paragraph 3
      below for a given Plan Year, Participants must be an Eligible Employee of
      JTL.  Unless specifically bargained for, eligible Employees
      covered by a collective bargaining agreement shall not be eligible to
      share in this Special Contribution feature.  Participants who
      meet the preceding requirements are referred to herein as “Supplement D-36
      Participants.”

            

    

    
      	
              3.

            	
              Amount of Special
      Contribution Allocation.  For each Plan Year, the Board
      of Directors of JTL will credit eligible Salaried employees with a
      contribution equal to eight percent (8%) of Compensation.  The
      amount of any such contribution for a Plan Year shall be allocated to
      Supplement D-36 Participants based upon their Compensation, excluding
      bonuses received while employed by the identified Participating
      Affiliate.

            

    

    
      	
               4.

            	
              Vesting.  Notwithstanding
      anything in Section 4.2 to the contrary, Supplement D-36 Participants
      shall be vested in their Special Contribution only upon completing three
      (3) years of Vesting Service as defined
below.

            

    

    

    
      
        
           

        

        
          - 148
-

          
            

          

        

        
           

        

      

    

    

    A "Year of Vesting
Service" means a Plan Year in which the Supplement D-36 Participant completes at
least 1,000 Hours of Service.  In addition, service with any Affiliate
that occurred prior to the effective date of Supplement D-36 shall be recognized
for purposes of this Paragraph.  Notwithstanding the foregoing, a
Participant shall be fully vested in his or her Special Contribution
Account upon Death,
Disability, or upon attaining age 65.

    
      	
              5.

            	
              Use of
      Terms.  Terms used in this Supplement D-36 shall, unless
      defined in this Supplement D-36 or elsewhere noted, have the meanings
      given to those terms in the Plan.

            

    

    
      	
              6.

            	
              Inconsistencies with
      the Plan.  The terms of this Supplement D-36 are a part
      of the Plan and supersede the provisions of the Plan to the extent
      necessary to eliminate inconsistencies between the Plan and the Supplement
      D-36

            

    

    

    
      
        
           

        

        
          - 149
-

          
            

          

        

        
           

        

      

    

    

    Supplement
D-37

     

    Provisions
Relating to the

     

    Wm.
Winkler Company Profit Sharing Feature

     

    
      	
              1.

            	
              Introduction.  Effective
      May 5, 2006, Wm Winkler Company (“WWC”), a Participating Affiliate in the
      Plan, has established the profit sharing feature described in this
      Supplement.  The profit sharing feature shall be effective May
      5, 2006, and shall be in addition to the Standard Matching Contributions
      provided by WWC pursuant to the
Plan.

            

    

    
      	
              2.

            	
              Eligibility to Share
      in Profit Sharing Contributions.  In order to share in
      the allocation of any profit sharing contribution made by
      WWC  pursuant to Paragraph 3 below for a given Plan Year,
      Participants employed by WWC must complete 1,000 Hours of Service
      (prorated for the Plan Year in which the profit sharing becomes effective)
      in that Plan Year and be employed by WWC on the last day of the Plan
      Year.  However any Eligible Employee who transfers to Knife
      River Corporation or any of its operating companies during the Plan Year
      and is employed by that company on the last day of the Plan Year will be
      eligible to receive a pro-rated profit sharing contribution as long as the
      Eligible Employee has completed 1,000 Hours of Service cumulatively during
      the Plan Year.  .Participants who meet the preceding requirement
      are referred to herein as “Supplement D-37
  Participants”.

            

    

    For purposes of
this Supplement, an “Active Employee” means an employee who is still on the
payroll or has been temporarily laid off, but does not mean an employee whose
employment has been terminated effective on or before December 31 of that
Plan Year.

    

    
      
        
           

        

        
          - 150
-

          
            

          

        

        
           

        

      

    

    

    
      	
              3.

            	
              Amount of Profit
      Sharing Contributions, Allocation.  For each Plan Year,
      the Board of Directors of WWC, in its discretion, shall determine the
      amount (if any) of profit sharing contributions to be made to the Plan
      based upon the profitability of WWC.  The amount of any such
      contribution for a Plan Year shall be allocated to Supplement D-37
      Participants based upon their Compensation, excluding bonuses, received
      while employed by WWC for that Plan
Year.

            

    

    
      	
              4.

            	
              Vesting.  Notwithstanding
      anything in Section 4.2 to the contrary, Supplement D-37 Participants
      shall be vested in their Profit Sharing Accounts only upon completing
      three (3) Years of Vesting Service as defined
  below.

            

    

    A “Year of Vesting
Service” means a Plan Year in which the Supplement D-37 Participant completes at
least 1,000 Hours of Service.  In addition, service with WWC, the
Company and all Affiliates that occurred prior to the effective date of
Supplement D-37 shall be recognized for purposes of this Paragraph, applying
these rules as if WWC (and its affiliates at that time) were Affiliates under
the Plan.  Notwithstanding the foregoing, a Participant shall be fully
vested in his or her Profit Sharing Account upon Death, Disability, or attaining
age 65.

    
      	
              5.

            	
              Use of
      Terms.  Terms used in this Supplement D-37 shall, unless
      defined in this Supplement D-37 or elsewhere noted, have the meanings
      given to those terms in the Plan.

            

    

    
      	
              6.

            	
              Inconsistencies with
      the Plan.  The terms of this Supplement D-37 are a part
      of the Plan and supersede the provisions of the Plan to the extent
      necessary to eliminate inconsistencies between the Plan and the Supplement
      D-37.

            

    

    

    
      
        
           

        

        
          - 151
-

          
            

          

        

        
           

        

      

    

    

    Supplement
D-38

     

    Provisions
Relating to the

     

    Kent’s
Oil Service Profit Sharing Feature

     

     

     

    
      	
              1.

            	
              Introduction.  Effective
      January 1, 2007, Kent’s Oil Service (“KENT’S”), a Participating Affiliate
      in the Plan, will establish the profit sharing feature described in this
      Supplement.  The profit sharing feature shall be effective as of
      January 1, 2007, and shall be in addition to the Standard Matching
      Contributions provided by KENT’S pursuant to the
  Plan.

            

    

    
      	
              2.

            	
              Eligibility to Share
      in Profit Sharing Contributions.  In order to share in
      the allocation of any profit sharing contribution made by KENT’S pursuant
      to Paragraph 3 below for a given Plan Year, Participants employed by
      KENT’S must complete 1,000 Hours of Service in that Plan Year and be
      employed by KENT’S on the last day of the Plan Year.  However
      any Eligible Employee who transfers to Knife River Corporation or any of
      its operating companies during the Plan Year and is employed by that
      company on the last day of the Plan Year will be eligible to receive a
      pro-rated profit sharing contribution as long as the Eligible Employee has
      completed 1,000 Hours of Service cumulatively during the Plan
      Year.  .Participants who meet the preceding requirement are
      referred to herein as “Supplement D-38 Participants”. For purposes of this
      Supplement, an “Active Employee” means an employee who is still on the
      payroll or has been temporarily laid off, but does not mean an employee
      whose employment has been terminated effective on or before
      December 31 of that Plan Year.

            

    

    
      	
              3.

            	
              Amount of Profit
      Sharing Contributions, Allocation.  For each Plan Year,
      the Board of Directors of KENT’S, in its discretion, shall determine the
      amount (if any) of profit

            

    

    

    
      
        
           

        

        
          - 152
-

          
            

          

        

        
           

        

      

    

    

    sharing
contributions to be made to the Plan based upon the profitability of KENT’S. The
amount of any such contribution for a Plan Year shall be allocated to Supplement
D-38 Participants based upon their Compensation, excluding bonuses, received
while employed by KENT’S for that Plan Year.

    
      	
              4.

            	
              Vesting.  Notwithstanding
      anything in Section 4.2 to the contrary, Supplement D-38 Participants
      shall be vested in their Profit Sharing Accounts only upon completing
      three (3) Years of Vesting Service as defined
  below.

            

    

    A “Year of Vesting
Service” means a Plan Year in which the Supplement D­38 Participant
completes at least 1,000 Hours of Service.  In addition, service with
KENT’S, the Company and all Affiliates that occurred prior to the effective date
of Supplement D-38 shall be recognized for purposes of this Paragraph, applying
these rules as if KENT’S (and its affiliates at that time) were Affiliates under
the Plan.  Notwithstanding the foregoing, a Participant shall be fully
vested in his or her Profit Sharing Account upon Death, Disability, or attaining
age 65.

    
      	
              5.

            	
              Use of
      Terms.  Terms used in this Supplement D-38 shall, unless
      defined in this Supplement D-38 or elsewhere noted, have the meanings
      given to those terms in the Plan.

            

    

    
      	
              6.

            	
              Inconsistencies with
      the Plan.  The terms of this Supplement D-38 are a part
      of the Plan and supersede the provisions of the Plan to the extent
      necessary to eliminate inconsistencies between the Plan and the Supplement
      D-38.

            

    

    

    
      
        
           

        

        
          - 153
-

          
            

          

        

        
           

        

      

    

    

    Supplement
E

     

    Provisions
Relating to the Merger of

     

    LTM,
Incorporated 401(k) Employee Savings Plan

     

    
      	
              E-1.

            	
              Introduction.  Effective
      April 1, 2000 (the “Merger Date”), the LTM, Incorporated 401(k) Employee
      Savings Plan (the “LTM Bargaining Plan”) will merge into the MDU Resources
      Group, Inc. 401(k) Retirement Plan (the “Plan”).  After April 1,
      2000, no further contributions will be made to the LTM Bargaining
      Plan.

            

    

    
      	
              E-2.

            	
              Merger.  The
      merger of the LTM Bargaining Plan into the Plan and the resulting transfer
      of assets described above is designed to comply with Section 401(a)12),
      411(d)(6), and 414(1) of the Internal Revenue Code and the regulations
      thereunder.  The purpose of this Supplement E is to reflect the
      merger and to set forth special provisions which shall apply with respect
      to current and former LTM, Incorporated Bargaining Employees who
      participate in the Plan on or after the Merger Date (“Supplement E
      Participants”).

            

    

    
      	
              E-3.

            	
              Transfer of
      Assets.  The assets of the LTM, Incorporated 401(k)
      Employee Savings Plan Trust, which trust serves as a funding vehicle for
      the LTM Bargaining Plan, shall be transferred to the trustee of the trust
      that serves as a funding vehicle for the Plan on or as soon as practicable
      after the Merger Date.

            

    

    
      	
              E-4.

            	
              Transfer of Account
      Balances.  As soon as practicable after the Merger Date,
      assets and liabilities equal to the aggregate, adjusted account balances
      of each Supplement E Participant who had an account balance in the LTM
      Bargaining Plan will be transferred to the Plan from the LTM Bargaining
      Plan and credited to corresponding accounts established for each such
      Supplement E Participant (“Account
Balances”).

            

    

    

    
      
        
           

        

        
          - 154
-

          
            

          

        

        
           

        

      

    

    

    
      	
              E-5.

            	
              Participation.  Each
      Participant in the LTM Bargaining Plan on March 31, 2000, who has one or
      more account balance in the LTM Bargaining Plan on that date automatically
      shall become a Participant in the Plan on the Merger Date, and shall
      continue as a Participant in the Plan until all of the Participant’s
      vested account balances are distributed, subject to the terms and
      conditions of the Plan and this Supplement E.  Any other LTM
      employee not described in the previous sentence shall become a Participant
      in the Plan under the regular terms and conditions
  thereof.

            

    

    
      	
              E-6.

            	
              Vesting.  On
      the Merger Date, each Supplement E Participant shall be fully vested in
      their Account Balances.

            

    

    
      	
              E-7.

            	
              Distribution of
      Benefits.  As of the Merger Date, each Supplement E
      Participant’s Account Balances shall be payable to the Participant at the
      same time as the Participant is entitled to receive other benefits
      pursuant to Section 4.3 of the
Plan.

            

    

    
      	
              E-8.

            	
              Administration
      Expenses.  Expenses incurred in operating and
      administering the Plan on behalf of Supplement E Participants shall be
      paid from assets of the Plan attributable to such Supplement E
      Participants.

            

    

    
      
        	
                E-9.

              	
                Use of
      Terms.  The terms used in this Supplement E shall, unless
      defined in this Supplement E or otherwise noted, have the meanings given
      to those terms in the Plan.

              
	      
                E-10.

              	      
                Inconsistencies with
      the Plan.  The terms of this Supplement E are a part of
      the Plan and supersede the provisions of the Plan to the extent necessary
      to eliminate inconsistencies between the Plan and this Supplement
      E.

              

      

    

    
      
      

    

    

    
      
        
           

        

        
          - 155
-

          
            

          

        

        
           

        

      

    

    

    Supplement
F

    Provisions Relating to
the

    WBI Holdings, Inc. Variable
Match Feature

     

    
      	
              F-1.

            	
              Introduction.  Effective
      January 1, 2000, WBI Holdings, Inc. (“WBIH”), a Participating Affiliate in
      the Plan, established the variable match feature described in this
      Supplement F.  The variable match feature shall be effective as
      of January 1, 2000, and shall be in addition to the standard matching
      contributions provided by WBIH pursuant to the
  Plan.

            

    

    
      	
              F-2.

            	
              Eligibility to
      Participate in Variable Matching
      Contributions.  Participation in the variable match
      feature for any Plan Year is limited to all employees of WBIH and
      Williston Basin Interstate Pipeline Company ("WBI") who satisfy the Plan's
      definition of “Eligible Employee,” elect to make savings contributions to
      the Plan, and are employed by WBIH or WBI on December 31 of such Plan
      Year; provided that, employees who are participating in a management
      incentive compensation plan or an executive incentive compensation plan on
      December 31 of any Plan Year shall not be eligible to participate in the
      variable match feature.   Any person receiving long-term
      disability benefits as of December 31 of any Plan Year who was actively
      employed by WBIH or WBI during the Plan Year, who made savings
      contributions to the Plan, and who meets the above criteria will also be
      eligible to participate in the variable match
      feature.  Individuals who satisfy the preceding requirements for
      variable matching contributions are referred to herein as “Supplement F
      Participants.”

            

    

    

    
      
        
           

        

        
          - 156
-

          
            

          

        

        
           

        

      

    

    

     

    
      	
              F-3.

            	
              Amount of Variable
      Matching Contributions.  For each Plan Year, the Board of
      Directors of WBIH, in its discretion, shall determine the percent (if
      any) of variable matching contributions to be made to the
      Plan.  Such determination shall be based upon the final year-end
      earnings and profitability of WBIH as evidenced in its financial
      statements for the year.  The amount of any such variable
      matching contribution for a Plan Year shall be calculated
      for Supplement F Participants based upon each Participant’s savings
      contributions while participating in the Plan for that Plan Year; provided
      that, a Supplement F Participant's savings contributions in excess of 6%
      of Compensation, which excludes bonuses, shall  not be eligible
      for variable matching
contributions.

            

    

    
      	
              F-4.

            	
              Vesting.   A
      Participant will, at all times, have a fully vested and nonforfeitable
      right to the value of the Participant’s Savings Contribution and Matching
      Contribution Accounts, including any variable matching
      contributions.

            

    

    
      	
              F-5.

            	
              Use of
      Terms.  Terms used in this Supplement F shall, unless
      defined in this Supplement F or elsewhere noted, have the meanings given
      to those terms in the Plan.

            

    

    
      	
              F-6.

            	
              Inconsistencies with
      the Plan.  The terms of this Supplement F are a part of
      the Plan and supersede the provisions of the Plan to the extent necessary
      to eliminate inconsistencies between the Plan and this Supplement
      F.

            

    

    

    
      
        
           

        

        
          - 157
-

          
            

          

        

        
           

        

      

    

    

    
      SUPPLEMENT
G

    

    Prevailing Wage Law
Requirements

    
      	
              G-1.

            	
              Introduction.  Effective
      as of January 1, 2003, the Plan covers certain Eligible Employees who
      perform services for an Employer under a public contract that is subject
      to the Davis-Bacon Act or similar prevailing state wage law (a
      “Davis-Bacon Employee”). The portion of a Davis-Bacon Employee’s service
      with an Employer that is subject to the Davis Bacon Act or similar
      prevailing state wage law (the “Prevailing Wage Law”) is referred to in
      this Supplement G as “Davis-Bacon Service”.  The provisions of
      this Supplement G are intended to modify the terms of the Plan as applied
      to Davis-Bacon Employees and to allow the Plan to qualify as a bona fide
      fringe benefit plan in accordance with Title 29, Part 5 of the Code of
      Federal Regulations and the Department of Labor guidance issued
      thereunder.

            

    

    
      	
              G-2.

            	
              Use of
      Terms.  Terms used in this Supplement G shall, unless
      defined in this Supplement G or otherwise noted, have the meanings given
      to those terms in the Plan.

            

    

    
      	
              G-3.

            	
              Inconsistencies with
      the Plan.  The terms of this Supplement G are a part of
      the Plan and supersede the provisions of the Plan and any other supplement
      to the extent necessary to eliminate inconsistencies between the Plan and
      such other supplements and this Supplement
G.

            

    

    
      	
              G-4.

            	
              Eligibility and
      Participation.  A Davis-Bacon Employee who is employed on
      an occasional or temporary basis and who otherwise meets the definition of
      an Eligible Employee shall become a Participant upon the completion of one
      Hour of Service.

            

    

    

    
      
        
           

        

        
          - 158
-

          
            

          

        

        
           

        

      

    

    

    
      	
              G-5.

            	
              Prevailing Wage
      Compensation.  While employed in Davis-Bacon Service, the
      Compensation (as defined in the Plan) paid to a Davis-Bacon Employee and
      used in determining contributions under the Plan shall be the prevailing
      wage required by the Prevailing Wage
Law.

            

    

    
      	
              G-6.

            	
              Supplemental
      Contributions.  To the extent that the sum of the
      employer matching and profit sharing contributions, if any, for a period
      are insufficient to satisfy the Prevailing Wage Law’s required fringe
      cost, an Employer, in its sole discretion may make a supplemental
      contribution on behalf of any Davis-Bacon Employee other than a
      Davis-Bacon Employee who is a Highly Compensated Employee, in such amount
      as may be necessary to satisfy the Prevailing Wage Law’s required fringe
      cost (a “Davis-Bacon Supplemental Contribution”).  Any
      Davis-Bacon Supplemental Contributions made on behalf of a Davis-Bacon
      Employee pursuant to this paragraph G-6 shall be credited to a
      ‘Davis-Bacon Supplemental Contribution Account’ established for the
      Davis-Bacon Employee under this Supplement G.  Except as
      otherwise provided in this Supplement G, Davis-Bacon Employee’s
      Supplemental Contribution Account shall be treated as an “Account” for all
      purposes of the Plan and the amounts credited thereto shall be subject to
      the same restrictions as apply to amounts credited to a Participant’s
      Profit Sharing Account.

            

    

    
      	
              G-7.

            	
              Depositing of Employer
      Contributions.  Any Employer contribution made on behalf
      of a Davis-Bacon Employee under the Plan that are intended to satisfy the
      Prevailing Wage Law’s required fringe cost, including, but not limited to,
      any matching contributions and any Davis-Bacon Supplemental Contributions
      described in

            

    

    

    
      
        
           

        

        
          - 159
-

          
            

          

        

        
           

        

      

    

    

               
paragraph G-6 above, will be contributed to the Trust Fund not less frequently
than quarterly.

    
      	
              G-8.

            	
              Vesting.  A
      Davis-Bacon Employee will, at all times, have a fully vested and
      nonforfeitable right to the value of his Matching and Davis-Bacon
      Supplemental Contribution Accounts.

            

    

    
      	
              G-9.

            	
              Davis-Bacon
      Subaccount.  The Committee shall maintain as part of each
      Davis-Bacon Employee’s Matching Contribution Account a subaccount to
      reflect the matching contributions, if any, made on behalf of the
      Davis-Bacon Employee that are intended to satisfy the Prevailing Wage
      Law’s required fringe cost.

            

    

    
      	
              G-10.

            	
              Contribution
      Limitation.  If the annual additions that would otherwise
      be allocated to a Davis-Bacon Employee’s Accounts would exceed the
      limitations described in Section 3.7 of the Plan for any Plan Year, any
      portion of the excess amount that is attributable to contributions made on
      behalf of the Davis-Bacon Employee with respect to Davis-Bacon Service
      shall be held in a suspense account and allocated and reallocated to the
      Davis-Bacon Employee’s Accounts in subsequent Plan Years to the extent
      permissible in accordance with Treasury Regulation Section
      1.415-6(b)(6).

            

    

    

    
      
        
           

        

        
          - 160
-

          
            

          

        

        
           

        

      

    

     

    
      Supplement
H

       

      
        Provisions Relating to the
Merger of

         

        
          Umpqua River Navigation
Company

           

          
            Retirement
Plan

             

          

        

      

    

    
      	
              H-1.

            	
              Introduction.  Effective
      as of January 1, 2003 (the "Merger Date"), the frozen Umpqua River
      Navigation Company Retirement Plan (the "Umpqua Plan") will merge into the
      MDU Resources Group, Inc. 401(k) Retirement Plan (the
    "Plan").

            

    

    
      	
              H-2.

            	
              Merger.  The
      merger of the Umpqua Plan into the Plan and the resulting transfer of
      assets described above was designed to comply with Sections 401(a)(12),
      411(d)(6) and 414(1) of the Internal Revenue Code and the regulations
      thereunder.  The purpose of this Supplement H is to reflect the
      merger and to set forth special provisions which shall apply with respect
      to former Umpqua River Navigation Company Employees who participate in the
      Plan on the Merger Date ("Supplement H
  Participants").

            

    

    
      	
              H-3.

            	
              Transfer of
      Assets.  The assets of the Umpqua River Navigation
      Company Retirement Plan Trust, which trust serves as a funding vehicle for
      the Umpqua Plan, shall be transferred to the trustee of the trust that
      serves as a funding vehicle for the Plan on or as soon as practicable
      after the Merger Date.

            

    

    
      	
              H-4.

            	
              Transfer of Account
      Balances.  As soon as practicable after the Merger Date,
      assets and liabilities equal to the aggregate, adjusted account balances
      of each Supplement H Participant who had an account balance in the Umpqua
      Plan will be transferred to the Plan from the Umpqua Plan and credited to
      corresponding accounts established for each such Supplement H Participant
      (“Account Balances”).

            

    

    

    
      
        
           

        

        
          - 161
-

          
            

          

        

        
           

        

      

    

    

     

    
      
        	
                H-5.

              	
                Participation.  Each
      Participant in the Umpqua Plan on December 31, 2002, who has one or more
      account balances in the Umpqua Plan on that date automatically shall
      become a Participant in the Plan on the Merger Date, and shall continue as
      a Participant in the Plan until all of the Participant’s vested account
      balances are distributed, subject to the terms and conditions of the Plan
      and this Supplement H.

              
	H-6.	Vesting.  On the
      Merger Date, each Supplement H Participant shall be fully vested in their
      account balances as pursuant to Section 4.2 of the Plan.
	H-7.	      
                Distribution of
      Benefits.  For any Participant with a portion of his
      Account consisting of amounts transferred from the Umpqua Plan in
      connection with the merger of such plan, whose entire vested Account is in
      excess of $5,000 and who terminates employment and requests distribution
      prior to April 1, 2003, distribution may be made in the form of an
      annuity, and shall be subject to the provisions of Section 401(a)(11) of
      the Internal Revenue Code.  Any distribution requests made on or
      after April 1, 2003 shall be in accordance with Section 4.4 of the
      Plan.

              
	H-8.	 Hardship
      Withdrawal.  Any Supplement H Participant that requests
      and is approved for a hardship withdrawl pursuant to Section 4.5(a) of the
      Plan, will have included in the available amount any such amounts
      transferred from the Umpqua Plan in connection with the merger of such
      plan, excluding all earnings derived from any 401(k) contributions
      credited to such account.
	H-9.	 Use of
      Terms.  The terms used in this Supplement H shall, unless
      defined in this Supplement H or otherwise noted, have the meanings given
      to those terms in the Plan.

      

    

    
      
      

    

    
      
      

    

    
      
      

    

    
      
      

    

    

    
      
        
           

        

        
          - 162
-

          
            

          

        

        
           

        

      

    

    

     

    
      	
              H-10.

            	
              Inconsistencies with
      the Plan.  The terms of this Supplement H are a part of
      the Plan and supersede the provisions of the Plan to the extent necessary
      to eliminate inconsistencies between the Plan and the Supplement
      H.

            

    

     

    

    

    
      
        
           

        

        
          - 163
-

          
            

          

        

        
           

        

      

    

    

    
      
        	
                Supplement
      H-1

              

      

    

    
      
        	
                Provisions Relating to
      the Merger of the

              

      

    

    
      
        	
                Morse Bros., Inc.
      Employee’s Profit-Sharing Plan and Trust

                 

              

      

    

    
      	
              H-1-1.

            	
              Introduction.   Effective
      as of September 1, 2004 (the "Merger Date"), the Morse Bros., Inc.
      Employee’s Profit-Sharing Plan and Trust (the "MBI Plan") will merge into
      the MDU Resources Group, Inc. 401(k) Retirement Plan (the
      "Plan").

            

    

    
      	
              H-1-2.

            	
              Merger.  The
      merger of the MBI Plan into the Plan and the resulting transfer of assets
      described above is designed to comply with Sections 401(a)(12), 411(d)(6),
      and 414(1) of the Internal Revenue Code and the regulations
      thereunder.  The purpose of this Supplement H-1 is to reflect
      the merger and to set forth special provisions which shall apply with
      respect to Participants who had a portion of their Accounts transferred
      from the MBI Plan in connection with the merger of such plan ("Supplement
      H-1 Participants").

            

    

    
      	
              H-1-3.

            	
              Transfer of
      Assets.  The assets of the Morse Bros., Inc. Employee’s
      Profit- Sharing Plan and Trust, which trust serves as a funding vehicle
      for the MBI Plan, shall be transferred to the trustee of the trust that
      serves as a funding vehicle for the Plan on, or as soon as practicable
      after the Merger Date.

            

    

    
      	
              H-1-4.

            	
              Transfer of Account
      Balances.  As soon as practicable after the Merger Date,
      assets and liabilities equal to the aggregate, adjusted account balances
      of each Supplement H-1 Participant who had an account balance under the
      MBI Plan will be transferred to the Plan from the MBI Plan and credited to
      corresponding accounts established for each such Supplement H-1
      Participant ("Account Balances").

            

    

    

    
      
        
           

        

        
          - 164
-

          
            

          

        

        
           

        

      

    

    

    
      	
              H-1-5.

            	
              Participation.  Each
      Supplement H-1 Participant shall become a Participant in the Plan on the
      Merger Date  and shall continue as a Participant in the Plan
      until all of the Participant’s vested account balances are distributed,
      subject to the terms and conditions of the Plan and this Supplement
      H-1.

            

    

    
      	
                H-1-6.

            	
              Vesting.  Notwithstanding
      anything in Section 4.2 to the contrary and except as otherwise provided
      with respect to Normal Retirement or Disability, any Supplement H-1
      Participant with a portion of the Account consisting of amounts
      transferred from the MBI Plan in connection with the merger of such plan
      and who terminates on or after September 1, 2004, shall be vested in such
      Participant’s Profit Sharing Account in accordance with the following
      schedule:

            

    

    
      
        
          
            
            

          

        

      

    

     

    
      
        
          
            
              	
                      Year(s) of Vesting Service

                    	
                      Vested Percentage

                    
	
                      Less than 2
      years

                    	
                      0%

                    
	
                      2 years but
      less than 3

                    	
                      20%

                    
	
                      3 years or
      more

                    	
                      100%

                    

            

          

        

      

       

    

     

    
      
        	 	      
                            
      A "Year of Vesting Service" means a Plan Year in which the Supplement H-1
      Participant completes at least 1,000 Hours of Service.  For this
      purpose, a Supplement H-1 Participant shall be credited with any years of
      vesting service credited under the MBI
  Plan. 

              
	
                H-1-7.

              	
                Distribution of
      Benefits.  For any Supplement H-1 Participant with a
      portion of the account consisting of amounts transferred from the MBI Plan
      in connection with the merger of such plan, whose entire vested Account is
      in excess of $5,000 and who terminates employment and requests
      distribution

              

      

    

    

    
      
        
           

        

        
          - 165
-

          
            

          

        

        
           

        

      

    

    

    
      
        	 	prior to
      December 31, 2004, distribution may be made in the form of an annuity or
      installments, subject to the provisions of Section 401(a)(9) of the
      Internal Revenue Code and the terms of the MBI Plan as in effect on the
      Merger Date, the applicable terms of the MBI Plan being incorporated
      herein by this reference.  Any distribution requests made on or
      after December 31, 2004, shall be in accordance with Section 4.4
      of the Plan.
	
                H-1-8.

              	
                Withdrawals.  Any
      Supplement H-1 Participant who requests and is approved for a withdrawal
      pursuant to Section 4.5 of the Plan, shall have included in the available
      amount any such amounts transferred from the MBI Plan in connection with
      the merger of such plan, excluding, for purposes of Section 4.5(a), all
      earnings derived from any 401(k)
contributions.

              

      

    

    
      	
              H-1-9.

            	
              After-Tax
      Withdrawals.  Any Supplement H-1 Participant may
      withdraw, by written election to the Committee, but not more than once per
      Plan Year, all or any portion of any after-tax contributions transferred
      from the MBI Plan in connection with the merger of such
    plan.

            

    

    
      	
              H-1-10.

            	
              Use of
      Terms.  The terms used in this Supplement H-1 shall,
      unless defined in this Supplement H-1 or otherwise noted, have the
      meanings given to those terms in the
Plan.

            

    

    
      	
              H-1-11.

            	
              Inconsistencies with
      the Plan.  The terms of this Supplement H-1 are a part of
      the Plan and shall supersede the provisions of the Plan to the extent
      necessary to eliminate inconsistencies between the Plan and this
      Supplement H-1.

            

    

    

    
      
        
           

        

        
          - 166
-

          
            

          

        

        
           

        

      

    

     

     

    
      Supplement
H-2

       

      
        Provisions Relating to the
Merger of The

         

        
          Pouk & Steinle
Retirement Savings Plan

        

      

    
      
      

    

    
      
      

    

    
      
      

    

    
      	
              H-2-1.

            	
              Introduction.  Effective
      as of September 1, 2004 (the “Merger Date”), the Pouk & Steinle
      Retirement Savings Plan (the “P&S Plan”) will merge into the MDU
      Resources Group, Inc. 401(k) Retirement Plan (the
  “Plan”).

            

    

    
      	
              H-2-2.

            	
              Merger.  The
      merger of the P&S Plan into the Plan and the resulting transfer of
      assets described above was designed to comply with Sections 401(a)(12),
      411(d)(6), and 414(1) of the Internal Revenue Code and the regulations
      thereunder.  The purpose of this Supplement H-2 is to reflect
      the merger and to set forth special provisions which shall apply with
      respect to Participants who had a portion of their Accounts transferred
      from the P&S Plan in connection with the merger of such
      plan.

            

    

    
      	
              H-2-3.

            	
              Transfer of
      Assets.  The assets of the Discretionary Trust for the
      Pouk & Steinle Retirement Savings Plan, which trust serves as a
      funding vehicle for the P&S Plan, shall be transferred to the trustee
      of the trust that serves as a funding vehicle for the Plan on or as soon
      as practicable after the Merger
Date.

            

    

    
      	
              H-2-4.

            	
              Transfer of Account
      Balances.  As soon as practicable after the Merger Date,
      assets and liabilities equal to the aggregate, adjusted account balances
      of each Supplement H-2 Participant who had an account balance under the
      P&S Plan will be transferred to the Plan from the P&S Plan and
      credited to corresponding accounts established for each such Supplement
      H-2 Participant (“Account
Balances”).

            

    

    

    
      
        
           

        

        
          - 167
-

          
            

          

        

        
           

        

      

    

    

    
      	
              H-2-5.

            	
              Participation.  Each
      Supplement H-2 Participant shall become a Participant in the Plan on the
      Merger Date, and shall continue as a Participant in the Plan until all of
      the Participant’s vested account balances are distributed, subject to the
      terms and conditions of the Plan and this Supplement
  H-2.

            

    

    
      	
              H-2-6.

            	
              Fee
      Reimbursement.  The Employer shall make a contribution on
      behalf of each Supplement H-2 Participant who is not a Highly Compensated
      Employee and who is employed by the Employer during the Plan Year
      beginning January 1, 2004 in an amount equal to the fee assessed against
      the Participant’s account, if any, as a result of the liquidation of the
      Guaranteed Interest Account under the P&S Plan pursuant to the merger
      of the P&S Plan.

            

    

    
      	
              H-2-7.

            	
              Vesting.  Each
      Supplement H-2 Participant shall be fully vested in their account balances
      as pursuant to Section 4.2 of the
Plan.

            

    

    
      	
              H-2-8.

            	
              Distribution of
      Benefits.  For any Participant with a portion of his
      Account consisting of amounts transferred from the P&S Plan in
      connection with the merger of such plan, whose entire vested Account is in
      excess of $5,000 and who terminates employment and requests distribution
      prior to December 31, 2004, distribution may be made in the form of an
      annuity subject to the provisions of the P&S Plan, as in effect as of
      the Merger Date, the applicable terms of which are incorporated herein by
      this reference and shall be subject to the provisions of Section
      401(a)(11) of the Internal Revenue Code.  Any distribution
      requests made on or after December 31, 2004 shall be in accordance with
      Section 4.4 of the Plan.

            

    

    

    
      
        
           

        

        
          - 168
-

          
            

          

        

        
           

        

      

    

    

    
      	
              H-2-9.

            	
              Hardship
      Withdrawals.  Any Supplement H-2 Participant who requests
      and is approved for a hardship withdrawal pursuant to Section 4.5(a) of
      the Plan will have included in the available amount any such amounts
      transferred from the P&S Plan in connection with the merger of such
      plan, excluding all earnings derived from any 401(k) contributions
      credited to such account after December 31,
  1988.

            

    

    
      	
              H-2-10.

            	
              Use of
      Terms.  The terms used in this Supplement H-2 shall,
      unless defined in this Supplement H-2 or otherwise noted, have the
      meanings given to those terms in the
Plan.

            

    

    
      	
              H-2-11.

            	
              Inconsistencies with
      the Plan.  The terms of this Supplement H-2 are a part of
      the Plan and supersede the provisions of the Plan to the extent necessary
      to eliminate inconsistencies between the Plan and the Supplement
      H-2.

            

    

    

    
      
        
           

        

        
          - 169
-

          
            

          

        

        
           

        

      

    

    

    
      Supplement
H-3

      
        Provisions Relating to the
Merger of The

        
          Northwest AGC Chapters
401(k) Profit Sharing Plan

           

        

      

    

    
      
      

    

    
      	
              H-3-1.

            	
              Introduction.   Effective
      as of September 1, 2004 (the “Merger Date”), the Northwest AGC Chapters
      401(k) Profit Sharing Plan (the “Northwest Plan”), as adopted by Oregon
      Electric Construction, Inc. (the “OEC Portion”) will merge into the MDU
      Resources Group, Inc. 401(k) Retirement Plan (the
  “Plan”).

            

    

    
      	
              H-3-2.

            	
              Merger.  The
      merger of the OEC Portion of the Northwest Plan into the Plan and the
      resulting transfer of assets described above was designed to comply with
      Sections 401(a)(12), 411(d)(6), and 414(1) of the Internal Revenue Code
      and the regulations thereunder.  The purpose of this Supplement
      H-3 is to reflect the merger and to set forth special provisions which
      shall apply with respect to Participants who had a portion of their
      Accounts transferred from the OEC Portion of the Northwest Plan in
      connection with the merger of such
plan.

            

    

    
      	
              H-3-3.

            	
              Transfer of
      Assets.  The assets of the OEC Portion of the Northwest
      AGC Chapters Retirement Trust Agreement, which trust serves as a funding
      vehicle for the Northwest Plan, shall be transferred to the trustee of the
      trust that serves as a funding vehicle for the Plan on or as soon as
      practicable after the Merger Date.

            

    

    
      	
              H-3-4.

            	
              Transfer of Account
      Balances.  As soon as practicable after the Merger Date,
      assets and liabilities equal to the aggregate, adjusted account balances
      of each Supplement H-3 Participant who had an account balance under
      the

            

    

    

    
      
        
           

        

        
          - 170
-

          
            

          

        

        
           

        

      

    

    

    
      
        	 	 OEC Portion
      of the Northwest Plan will be transferred to the Plan from the Northwest
      Plan and credited to corresponding accounts established for each such
      Supplement H-3 Participant (“Account Balances”).
	
                H-3-5.

              	
                Participation.  Each
      Supplement H-3 Participant shall become a Participant in the Plan on the
      Merger Date, and shall continue as a Participant in the Plan until all of
      the Participant’s vested account balances are distributed, subject to the
      terms and conditions of the Plan and this Supplement
  H-3.

              

      

    

    
      	
              H-3-6.

            	
              Vesting.  Each
      Supplement H-3 Participant shall be fully vested in their account balances
      as pursuant to Section 4.2 of the
Plan.

            

    

    
      	
              H-3-7.

            	
              Distribution of
      Benefits.  For any Participant with a portion of his
      Account consisting of amounts transferred from the OEC Portion of
      the  Northwest Plan in connection with the merger of such plan,
      whose entire vested Account is in excess of $5,000 and who terminates
      employment and requests distribution prior to December 31, 2004,
      distribution may be made in the form of an annuity or in the form of
      installments, subject to the provisions of Section 401(a)(9) of the
      Internal Revenue Code and the terms of the Northwest Plan, as in effect as
      of the Merger Date, the applicable terms of the Northwest Plan being
      incorporated herein by this reference.  Any distribution
      requests made on or after December 31, 2004 shall be in accordance with
      Section 4.4 of the Plan.

            

    

    
      	
              H-3-8.

            	
              Hardship
      Withdrawals.  Any Supplement H-3 Participant who requests
      and is approved for a hardship withdrawal pursuant to Section 4.5(a) of
      the Plan will have included in the available amount any such amounts
      transferred from the

            

    

    

    
      
        
           

        

        
          - 171
-

          
            

          

        

        
           

        

      

    

    

    OEC Portion of the
Northwest Plan in connection with the merger of such plan, excluding all
earnings derived from any 401(k) contributions credited to such account after
December 31, 1988.

    
      	
              H-3-9.

            	
              Use of
      Terms.  The terms used in this Supplement H-3 shall,
      unless defined in this Supplement H-3 or otherwise noted, have the
      meanings given to those terms in the
Plan.

            

    

    
      	
              H-3-10.

            	
              Inconsistencies with
      the Plan.  The terms of this Supplement H-3 are a part of
      the Plan and supersede the provisions of the Plan to the extent necessary
      to eliminate inconsistencies between the Plan and this Supplement
      H-3.

            

    

    

    
      
        
           

        

        
          - 172
-

          
            

          

        

        
           

        

      

    

    

    
      Supplement
H-4

      
        Provisions Relating to the
Merger of the

      

      Savings Plan for Salaried
Employees of Hawaiian Cement

       

    

    
      
      

    

    
      
      

    

    
      
      

    

    
      	
              H-4-1.

            	
              Introduction.   Effective
      as of October 1, 2004 (the “Merger Date”), the Savings Plan for Salaried
      Employees of Hawaiian Cement (the “Salaried Employees Plan”) will merge
      into the MDU Resources Group, Inc. 401(k) Retirement Plan (the
      “Plan”).

            

    

    
      	
              H-4-2.

            	
              Merger.  The
      merger of the Salaried Employees Plan into the Plan and the resulting
      transfer of assets described above was designed to comply with Sections
      401(a)(12), 411(d)(6), and 414(1) of the Internal Revenue Code and the
      regulations thereunder.  The purpose of this Supplement H-4 is
      to reflect the merger and to set forth special provisions which shall
      apply with respect to Participants who had their Accounts transferred from
      the Salaried Employees Plan in connection with the merger of such plan
      (“Supplement H-4 Participants”).

            

    

    
      	
              H-4-3.

            	
              Transfer of
      Assets.  The assets of the Savings Plan for Salaried
      Employees of Hawaiian Cement trust, which trust serves as a funding
      vehicle for the Salaried Employees Plan, shall be transferred to the
      trustee of the trust that serves as a funding vehicle for the Plan on or
      as soon as practicable after the Merger
Date.

            

    

    
      	
              H-4-4.

            	
              Transfer of Account
      Balances.  As soon as practicable after the Merger Date,
      assets and liabilities equal to the aggregate, adjusted account balances
      of each Supplement H-4 Participant who had an account balance under the
      Salaried Employees Plan will be transferred to the Plan from the
      Salaried

            

    

    

    
      
        
           

        

        
          - 173
-

          
            

          

        

        
           

        

      

    

    
 

                                 

    
      
        	 	Employees
      Plan and credited to corresponding accounts established for each such
      Supplement H-4 Participant (“Account Balances”).
	
                H-4-5.

              	
                Participation.  Each
      Supplement H-4 Participant shall become a Participant in the Plan on the
      Merger Date, and shall continue as a Participant in the Plan until all of
      the Participant’s vested account balances are distributed, subject to the
      terms and conditions of the Plan and this Supplement
  H-4.

              

      

    

    
      	
              H-4-6.

            	
              Fee
      Reimbursement.  The Employer shall make a contribution on
      behalf of each Supplement H-4 Participant who is not a Highly Compensated
      Employee and who is employed by the Employer during the Plan Year
      beginning January 1, 2004 in an amount equal to the fee assessed against
      the Participant’s account, if any, as a result of the liquidation of the
      GIC investment under the Salaried Employees Plan pursuant to the merger of
      the Salaried Employees Plan.

            

    

    
      	
              H-4-7.

            	
              Vesting.  Each
      Supplement H-4 Participant shall be fully vested in their account balances
      as pursuant to Section 4.2 of the
Plan.

            

    

    
      	
              H-4-8.

            	
              Hardship
      Withdrawals.  Any Supplement H-4 Participant that
      requests and is approved for a hardship withdrawal pursuant to Section
      4.5(a) of the Plan will have included in the available amount any such
      amounts transferred from the Salaried Employees Plan in connection with
      the merger of such plan, excluding all earnings derived from any 401(k)
      contributions credited to such
account.

            

    

    
      	
              H-4-9.

            	
              Withdrawal of Rollover
      Contributions.  In addition to the withdrawal rights
      under Section 4.5, a Supplement H-4 Participant may withdraw, by
      written

            

    

    

    
      
        
           

        

        
          - 174
-

          
            

          

        

        
           

        

      

    

    

    election to the
Committee, all or any portion of the Participant’s Rollover Account in cash or
in the form of Common Stock.

    
      	
              H-4-10.

            	
              Use of
      Terms.  The terms used in this Supplement H-4 shall,
      unless defined in this Supplement H-4 or otherwise noted, have the
      meanings given to those terms in the
Plan.

            

    

    
      	
              H-4-11.

            	
              Inconsistencies with
      the Plan.  The terms of this Supplement H-4 are a part of
      the Plan and supersede the provisions of the Plan to the extent necessary
      to eliminate inconsistencies between the Plan and the Supplement
      H-4.

            

    

    

    
      
        
           

        

        
          - 175
-

          
            

          

        

        
           

        

      

    

    

    
      Supplement
H-5

      
        Provisions Relating to the
Merger of the

        
          Loy Clark Pipeline Company
401(k) Plan

        

      

    

    
      
      

    

    
      
      

    

    
      
      

    

    
      	
              H-5-1.

            	
              Introduction.   Effective
      as of December 29, 2004 (the “Merger   Date”), the Loy
      Clark Pipeline Company 401(k) Plan (the “Loy Clark Plan”) will merge into
      the MDU Resources Group, Inc. 401(k) Retirement Plan (the
      “Plan”).

            

    

    
      	
              H-5-2.

            	
              Merger.  The
      merger of the Loy Clark Plan into the Plan and the resulting transfer of
      assets described above is designed to comply with Sections 401(a)(12),
      411(d)(6), and 414(1) of the Internal Revenue Code and the regulations
      thereunder.  The purpose of this Supplement H-5 is to reflect
      the merger and to set forth special provisions which shall apply with
      respect to Participants who had a portion of their Accounts transferred
      from the Loy Clark Plan in connection with the merger of such Plan
      (“Supplement H-5 Participants”).

            

    

    
      	
              H-5-3.

            	
              Transfer of
      Assets.  The assets of the Loy Clark Pipeline Company
      401(k) Plan Trust, which serves as the funding vehicle for the Loy Clark
      Plan shall be transferred to the trustee of the trust that serves as a
      funding vehicle for the Plan on, or as soon as practicable, after the
      Merger Date.

            

    

    
      	
              H-5-4.

            	
              Transfer of Account
      Balances.  As soon as practicable after the Merger Date,
      assets and liabilities equal to the aggregate adjusted account balances of
      each Supplement H-5 Participant who had an account balance under the Loy
      Clark Plan will be transferred to the Plan and credited to corresponding
      accounts established for each such Supplement H-5 Participant (“Account
      Balances”).

            

    

    

    
      
        
           

        

        
          - 176
-

          
            

          

        

        
           

        

      

    

    

    
      	
              H-5-5.

            	
              Participation.  Each
      Supplement H-5 Participant employed by Loy Clark Pipeline Company as of
      the Merger Date shall become a Participant in the Plan on the Merger Date
      (if not already a Participant) and shall continue as a Participant in the
      Plan until all of the Participant’s vested account balances are
      distributed, subject to the terms and conditions of the Plan and this
      Supplement H-5.

            

    

    
      	
              H-5-6.

            	
              Vesting.  Each
      Supplement H-5 Participant with a portion of his or her Account consisting
      of amounts transferred from the Loy Clark Plan in connection with the
      merger of such plan, shall be fully vested in such Participant’s account
      balances as pursuant to Section 4.2 of the
Plan.

            

    

    
      	
              H-5-7.

            	
              Distribution of
      Benefits.  For any Supplement H-5 Participant with a
      portion of his or her account consisting of amounts transferred from the
      Loy Clark Plan in connection with the merger of such plan, whose entire
      vested account is in excess of $5,000 and who terminates employment and
      requests distribution prior to March 31, 2005, distribution may be made in
      the form of an annuity or installments, subject to the provisions of
      Section 401(a)(9) of the Internal Revenue Code and the terms of the Loy
      Clark Plan as in effect on the Merger Date.  Any distribution
      requests made on or after March 31, 2005, shall be in accordance with
      Section 4.4 of the Plan.

            

    

    
      	
              H-5-8.

            	
              Use of
      Terms.  The terms used in this Supplement H-5 shall,
      unless defined in this Supplement H-5 or otherwise noted, have the
      meanings given to those terms in the
Plan.

            

    

    

    
      
        
           

        

        
          - 177
-

          
            

          

        

        
           

        

      

    

    

    
      	
              H-5-9.

            	
              Inconsistencies with
      the Plan.  The terms of this Supplement H-5 are a part of
      the Plan and shall supersede the provisions of the Plan to the extent
      necessary to eliminate inconsistencies between the Plan and this
      Supplement H-5.

            

    

    

    
      
        
           

        

        
          - 178
-

          
            

          

        

        
           

        

      

    

     

    Supplement
H-6

     

    
      Provisions Relating to the
Merger of the

       

      
        Montana Contractors’
Association, Inc.

         

        
          Money Purchase Retirement
Plan and Trust

           

          
            and the

             

            
              Montana Contractors’
Association, Inc.

               

              
                401(k) Retirement Plan and
Trust

                 

                
                   

                  
 

                  
                    
                    

                  

                  
                    
                    

                  

                  
                    
                    

                  

                  
                    
                    

                  

                  
                    
                    

                  

                  
                    
                    

                  

                  
                    
                    

                  

                  
                    	
                            H-6-1.

                          	
                            Introduction.  Effective
      as of December 31, 2004 (the "Merger Date"), the Montana Contractors’
      Association, Inc. Money Purchase Retirement Plan and Trust, as adopted by
      JTL Group, Inc. (the "Money Purchase Plan") and the Montana Contractors’
      Association, Inc. 401(k) Retirement Plan and Trust, as adopted by JTL
      Group, Inc. (the "401(k) Plan") (collectively the "JTL Plans") will merge
      into the MDU Resources Group, Inc. 401(k) Retirement Plan (the
      "Plan").

                          

                  

                  
                    	
                            H-6-2.

                          	
                            Merger.  The
      merger of the JTL Plans into the Plan and the resulting transfer of assets
      described above is designed to comply with Sections 401(a)(12), 411(d)(6),
      and 414(1) of the Internal Revenue Code and the regulations
      thereunder.  The purpose of this Supplement H-6 is to reflect
      the merger and to set forth special provisions which shall apply with
      respect to Participants who had a portion of their Accounts transferred
      from the JTL Plans in connection with the merger of such Plans
      ("Supplement H-6 Participants").

                          

                  

                  
                    	
                            H-6-3.

                          	
                            Transfer of
      Assets.  The assets of the Montana Contractors’
      Association, Inc. Money Purchase Retirement Plan and Trust and the Montana
      Contractors’ Association, Inc. 401(k) Retirement Plan and Trust which
      serve as the funding vehicle for the JTL Plans that have been allocated to
      Supplement

                          

                  

                  
                    
                    

                  

                  
                    
                    

                  

                  
                    
                    

                  

                  
                    
                    

                  

                  

                  
                    
                      
                         

                      

                      
                        - 179
-

                        
                          

                        

                      

                      
                         

                      

                    

                  

                  
 

                

              

            

          

        

      

    

    
      
      

    

    
      
      

    

    
      
      

    

    
      
      

    

    
      
      

    

    
      
      

    

    
      
      

    

    
      
      

    

    
      
      

    

    
      
      

    

    
      
        	 	H-6
      Participants shall be transferred to the trustee of the trust that serves
      as a funding vehicle for the Plan on, or as soon as practicable after, the
      Merger Date.
	
                H-6-4.

              	
                Transfer of Account
      Balances.  As soon as practicable after the Merger Date,
      assets and liabilities equal to the aggregate adjusted account balances of
      each Supplement H-6 Participant who had an account balance under the JTL
      Plans will be transferred to the Plan and credited to corresponding
      accounts established for each such Supplement H-6 Participant (“Account
      Balances”).

              

      

    

    
      	
              H-6-5.

            	
              Participation.  Each
      Supplement H-6 Participant employed by JTL Group, Inc.  as of
      the Merger Date shall become a Participant in the Plan on the Merger Date
      (if not already a Participant) and shall continue as a Participant in the
      Plan until all of the Participant’s vested account balances are
      distributed, subject to the terms and conditions of the Plan and this
      Supplement H-6.

            

    

    
      	
              H-6-6.

            	
              Vesting.  Each
      Supplement H-6 Participant with a portion of his or her Account consisting
      of amounts transferred from the JTL Plans in connection with the merger of
      such plans, shall be fully vested in such Participant’s account balances
      as pursuant to Section 4.2 of the
Plan.

            

    

    
      	
              H-6-7.

            	
              Distribution of
      Benefits.  For any Supplement H-6 Participant with a
      portion of his or her account consisting of amounts transferred from the
      JTL Plans in connection with the merger of such plans, whose entire vested
      Account is in excess of $5,000 and who terminates employment and requests
      distribution prior to February 1, 2005, distribution may be made in the
      form of an annuity or installments,  subject to the provisions
      of Section 401(a)(9) of the
Internal

            

    

    

    
      
        
           

        

        
          - 180
-

          
            

          

        

        
           

        

      

    

    

     

    
      
        	 	Revenue Code
      and the terms of the JTL Plans as in effect on the Merger Date, the
      applicable terms of the JTL Plans being incorporated herein by this
      reference.  The optional forms(s) of annuity or installments
      under the JTL Plans shall not be available for distributions made after
      February 1, 2005.  Any distribution requests made on or after
      February 1, 2005, shall be in accordance with Section 4.4 of the Plan,
      provided, however, any Supplement H-6 Participant’s Account attributable
      to the Money Purchase Plan may be distributed in the form of a 50% joint
      and survivor annuity (for a married participant) or single life annuity
      (for an unmarried participant or married participant with spousal written
      and notarized consent).
	
                H-6-8.

              	
                Loans to
      Participants.  If the Supplement H-6 Participant is
      married, and a portion of the account is attributable to the Money
      Purchase Plan, the Supplement H-6 Participant must obtain spousal written
      consent in order to obtain a loan under Section 4.8 of the Plan, which
      consent must either be notarized or witnessed by a Plan
      representative.

              

      

    

    
      	
              H-6-9.

            	
              Withdrawals.  Any
      Supplement H-6 Participant who requests and is approved for a withdrawal
      pursuant to Section 4.5 of the Plan, shall have excluded from the
      available amount any portion of the Supplement H-6 Participant’s account
      that was transferred from the Money Purchase Plan in connection with the
      merger of such plan.  In addition, if the Supplement H-6
      Participant is married and a portion of the account is attributable to the
      Money Purchase Plan, the Supplement H-6 Participant must obtain spousal
      written consent, which consent must either be notarized or witnessed by a
      Plan representative.

            

    

    

    
      
        
           

        

        
          - 181
-

          
            

          

        

        
           

        

      

    

    

    
      	
              H-6-10.

            	
              Use of
      Terms.  The terms used in this Supplement H-6 shall,
      unless defined in this Supplement H-6 or otherwise noted, have the
      meanings given to those terms in the
Plan.

            

    

    
      	
              H-6-11.

            	
              Inconsistencies with
      the Plan.  The terms of this Supplement H-6 are a part of
      the Plan and shall supersede the provisions of the Plan to the extent
      necessary to eliminate inconsistencies between the Plan and this
      Supplement H-6.

            

    

    

    
      
        
           

        

        
          - 182
-

          
            

          

        

        
           

        

      

    

     

    
      Supplement
H-7

       

      
        Provisions Relating to the
Mergers of the

         

        
          Rocky Mountain Contractors
Employees' Profit Sharing Plan and

           

          
            Rocky Mountain Contractors
Employees' Pension Plan

          

        

      

    

    
 

    
      
      

    

    
      
      

    

    
      
      

    

    
      
      

    

    
      	
              H-7-1.

            	
              Introduction.   Effective
      as of December 31, 2004 (the "Merger Date"), the Rocky Mountain
      Contractors Employees' Profit Sharing Plan (the "Profit Sharing Plan") and
      the Rocky Mountain Contractors Employees’ Pension Plan (the “Pension
      Plan”), as adopted by Rocky Mountain Contractors, Inc. and Hamlin Electric
      Company, will merge into the MDU Resources Group, Inc. 401(k) Retirement
      Plan (the "Plan").

            

    

    
      	
              H-7-2.

            	
              Merger.  The
      mergers of the Profit Sharing Plan and the Pension Plan into the Plan and
      the resulting transfer of assets described above was designed to comply
      with Sections 401(a)(12), 411(d)(6) and 414(1) of the Internal Revenue
      Code and the regulations thereunder.  The purpose of this
      Supplement H-7 is to reflect the mergers and to set forth special
      provisions which shall apply with respect to Participants who had a
      portion of their Accounts transferred from the Profit Sharing Plan and/or
      Pension Plan in connection with the mergers of such plans ("Supplement H-7
      Participants").

            

    

    
      	
              H-7-3.

            	
              Transfer of
      Assets.  The assets of the Rocky Mountain Contractors
      Employees’ Profit Sharing Plan trust and the Rocky Mountain Contractors
      Employees’ Pension trust, which trusts serve as funding vehicles for the
      Profit Sharing Plan and Pension Plan, respectively, shall be transferred
      to the trustee of the trust that serves as a funding vehicle for the Plan
      on or as soon as practicable after the Merger
  Date.

            

    

    

    
      
        
           

        

        
          - 183
-

          
            

          

        

        
           

        

      

    

    

    
      	
              H-7-4.

            	
              Transfer of Account
      Balances.  As soon as practicable after the Merger Date,
      assets and liabilities equal to the aggregate, adjusted account balances
      of each Supplement H-7 Participant who had an account balance under the
      Profit Sharing Plan and/or Pension Plan will be transferred to the Plan
      from the Profit Sharing Plan and Pension Plan and credited to
      corresponding accounts established for each such Supplement H-7
      Participant ("Account Balances").

            

    

    
      	
              H-7-5.

            	
              Participation.  Each
      Supplement H-7 Participant shall become a Participant in the Plan on the
      Merger Date, and shall continue as a Participant in the Plan until all of
      the Participant’s vested account balances are distributed, subject to the
      terms and conditions of the Plan and this Supplement
  H-7.

            

    

    
      	
              H-7-6.

            	
              Vesting.  Notwithstanding
      anything in Section 4.2 to the contrary and except as otherwise provided
      with respect to Normal Retirement or Disability, Supplement H-7
      Participants shall be vested in any Employer contributions transferred
      from the Profit Sharing Plan and/or Pension Plan as
    follows:

            

    

    
      
        	
                                                                                        
      Year(s) of Vesting
      Service

              	
                Vested Percentage

              
	
                                                                                        
      Less than 2 years

              	
                0%

              
	
                                                                                        
      2 years but less than 3

              	
                20%

              
	
                                                                                        
      3 years or more

              	
                100%

              

      

    

    

    A "Year of Vesting
Service" means a Plan Year in which the Supplement H-7 Participant completes at
least 1,000 Hours of Service.  For this purpose, a Supplement H-7
Participant shall be credited with any years of vesting service credited under
the Profit Sharing Plan or Pension Plan.

    

    
      
        
           

        

        
          - 184
-

          
            

          

        

        
           

        

      

    

    

    
      	
              H-7-7.

            	
              Hardship
      Withdrawals.  Any Supplement H-7 Participant who requests
      and is approved for a hardship withdrawal pursuant to Section 4.5(a) of
      the Plan, shall have excluded from the available amount any portion of the
      Supplement H-7 Participant's account that was transferred from the Pension
      Plan in connection with the merger of such plan.  In addition,
      if the Supplement H-7 Participant is married and a portion of the account
      is attributable to the Pension Plan, the Supplement H-7 Participant must
      obtain spousal written consent, which consent must either be notarized or
      witnessed by a Plan representative.

            

    

    
      	
              H-7-8.

            	
              Age 591⁄2
      Withdrawals.  Any Supplement H-7 Participant who requests
      and is approved for a withdrawal under Section 4.5(b) of the Plan, shall
      have excluded from the available amount any portion of the Supplement H-7
      Participant's account that was transferred from the Pension Plan in
      connection with the merger of such plan.  In addition, if the
      Supplement H-7 Participant is married and a portion of the account is
      attributable to the Pension Plan, the Supplement H-7 Participant must
      obtain spousal written consent, which consent must either be notarized or
      witnessed by a Plan representative.

            

    

    
      	
              H-7-9.

            	
              Loans.  If
      the Supplement H-7 Participant is married and a portion of the account is
      attributable to the Pension Plan, the Supplement H-7 Participant must
      obtain spousal written consent in order to obtain a loan under Section 4.8
      of the Plan, which consent must either be notarized or witnessed by a Plan
      representative.

            

    

    

    
      
        
           

        

        
          - 185
-

          
            

          

        

        
           

        

      

    

    

    
      	
              H-7-10.

            	
              Distribution of
      Benefits.  For any Supplement H-7 Participant with a
      portion of his or her Account consisting of amounts transferred from the
      Profit Sharing Plan and/or Pension Plan in connection with the mergers of
      such plans, whose entire vested Account is in excess of $5,000 and who
      terminates employment and requests distribution prior to March 15, 2005,
      distribution may be made in the normal form of an annuity or installments,
      subject to the provisions of Section 401(a)(9) of the Internal Revenue
      Code and the terms of the Profit Sharing Plan and Pension Plan as in
      effect on the Merger Date, the applicable terms of the Profit Sharing Plan
      and Pension Plan being incorporated herein by this
      reference.  The optional form(s) of annuity or installments
      under the Profit Sharing Plan and Pension Plan shall not be available for
      distributions made after March 14, 2005.  Any distribution
      requests made on or after March 14, 2005 shall be in accordance with
      Section 4.4 of the Plan, provided, however, any Supplement H-7
      Participant's Account attributable to the Pension Plan may be distributed
      in the form of a 50% joint and survivor annuity (for a married participant
      or single life annuity (for an unmarried participant or married
      participant with spousal written and notarized
  consent).

            

    

    
      	
              H-7-11.

            	
              Use of
      Terms.  The terms used in this Supplement H-7 shall,
      unless defined in this Supplement H-7 or otherwise noted, have the
      meanings given to those terms in the
Plan.

            

    

    

    
      
        
           

        

        
          - 186
-

          
            

          

        

        
           

        

      

    

    

    
      	
              H-7-12.

            	
              Inconsistencies with
      the Plan.  The terms of this Supplement H-7 are a part of
      the Plan and supersede the provisions of the Plan to the extent necessary
      to eliminate inconsistencies between the Plan and the Supplement
      H-7.

            

    

    

    
      
        
           

        

        
          - 187
-

          
            

          

        

        
           

        

      

    

     

    
      Supplement
H-8

       

      
        Provisions Relating to the
Merger of the

         

        
          Hawaiian Cement Non-Salaried
Employees 401(k) Retirement Plan

        

      

    
      
      

    

    
      
      

    

    
      
      

    

    
      	
              H-8-1.

            	
              Introduction.   Effective
      as of August 1, 2005 (the "Merger Date"), the Hawaiian Cement Non-Salaried
      Employees 401(k) Plan (the "Non-Salaried Employees Plan") will merge into
      the MDU Resources Group, Inc. 401(k) Retirement
  Plan.

            

    

    
      	
              H-8-2.

            	
              Merger.  The
      merger of the Non-Salaried Employees Plan into the Plan and the resulting
      transfer of assets described above was designed to comply with Sections
      401(a)(12), 411(d)(6) and 414(1) of the Internal Revenue Code and the
      regulations thereunder.  The purpose of this Supplement H-8 is
      to reflect the merger and to set forth special provisions which shall
      apply with respect to Participants who had their Accounts transferred from
      the Non-Salaried Employees Plan in connection with the merger of such plan
      ("Supplement H-8 Participants").

            

    

    
      	
              H-8-3.

            	
              Transfer of
      Assets.  The assets of the Hawaiian Cement Non-Salaried
      Employees 401(k) Plan trust, which trust serves as a funding vehicle for
      the Non-Salaried Employees Plan, shall be transferred to the trustee of
      the trust that serves as a funding vehicle for the Plan on or as soon as
      practicable after the Merger Date.

            

    

    
      	
              H-8-4.

            	
              Transfer of Account
      Balances.  As soon as practicable after the Merger Date,
      assets and liabilities equal to the aggregate, adjusted account balances
      of each Supplement H-8 Participant who had an account balance under the
      Non-Salaried Employees Plan will be transferred to the Plan from
      the

            

    

    

    
      
        
           

        

        
          - 188
-

          
            

          

        

        
           

        

      

    

    

               
Non-Salaried Employees Plan and credited to corresponding accounts established
for each such Supplement H-8 Participant ("Account Balances").

    
      	
              H-8-5.

            	
              Participation.  Each
      Supplement H-8 Participant shall become a Participant in the Plan on the
      Merger Date, and shall continue as a Participant in the Plan until all of
      the Participant’s vested account balances are distributed, subject to the
      terms and conditions of the Plan and this Supplement
  H-8.

            

    

    
      	
              H-8-6.

            	
              Vesting.  Each
      Supplement H-8 Participant shall be fully vested in their account balances
      as pursuant to Section 4.2 of the
Plan.

            

    

    
      	
              H-8-7.

            	
              Hardship
      Withdrawals.  Any Supplement H-8 Participant that
      requests and is approved for a hardship withdrawal pursuant to Section
      4.5(a) of the Plan will have included in the available amount any such
      amounts transferred from the Non-Salaried Employees Plan in connection
      with the merger of such plan, excluding all earnings derived from any
      401(k) contributions credited to such
account.

            

    

    
      	
              H-8-8.

            	
              Use of
      Terms.  The terms used in this Supplement H-8 shall,
      unless defined in this Supplement H-8 or otherwise noted, have the
      meanings given to those terms in the
Plan.

            

    

    
      	
              H-8-9.

            	
              Inconsistencies with
      the Plan.  The terms of this Supplement H-8 are a part of
      the Plan and supersede the provisions of the Plan to the extent necessary
      to eliminate inconsistencies between the Plan and the Supplement
      H-8.

            

    

    

    
      
        
           

        

        
          - 189
-

          
            

          

        

        
           

        

      

    

     

    Supplement H-9

     

    
      Provisions Relating to the
Merger of the

       

      
        Bauerly Brothers, Inc.
Davis-Bacon Pension Plan

      

    

    
 

    
      
      

    

    
      
      

    

    
      
      

    

    
      	
               H-9-1.

            	
              Introduction.   Effective
      as of December 1, 2005 (the "Merger Date"), the Bauerly Brothers, Inc.
      Davis-Bacon Pension Plan ("Bauerly Davis-Bacon Plan") will merge into the
      Plan.

            

    

    
      	
              H-9-2.

            	
              Merger.  The
      merger of the Bauerly Davis-Bacon Plan into the Plan and the resulting
      transfer of assets described above was designed to comply with Sections
      401(a)(12), 411(d)(6) and 414(1) of the Internal Revenue Code and the
      regulations thereunder.  The purpose of this Supplement H-9 is
      to reflect the merger and to set forth special provisions which shall
      apply with respect to Participants who had a portion of their Accounts
      transferred from the Bauerly Davis-Bacon Plan in connection with the
      merger of such plan ("Supplement H-9
  Participants").

            

    

    
      	
              H-9-3.

            	
              Transfer of
      Assets.  The assets of the Bauerly Brothers Inc.
      Davis-Bacon Pension Plan and Trust, which trust serves as a funding
      vehicle for the Bauerly Davis-Bacon Plan, shall be transferred to the
      trustee of the trust that serves as a funding vehicle for the Plan on or
      as soon as practicable after the Merger
Date.

            

    

    
      	
              H-9-4.

            	
              Transfer of Account
      Balances.  As soon as practicable after the Merger Date,
      assets and liabilities equal to the aggregate, adjusted account balances
      of each Supplement H-9 Participant who had an account balance under the
      Bauerly Davis-Bacon Plan will be transferred to the Plan from the Bauerly
      Davis-Bacon Plan and credited to corresponding accounts established
      for

            

    

    

    
      
        
           

        

        
          - 190
-

          
            

          

        

        
           

        

      

    

    

               
each such Supplement H-9 Participant ("Account Balances").

    
      	
              H-9-5.

            	
              Vesting.  Each
      Supplement H-9 Participant shall be fully vested in the amounts
      transferred from the Bauerly Davis-Bacon Plan in connection with the
      merger of such plan, with the balance of each such Participant’s account
      being vested in accordance with the provisions of Section 4.2 of the
      Plan.

            

    

    
      	
              H-9-6.

            	
              Distribution of
      Benefits.  Distribution to any Supplement H-9 Participant
      shall be made in accordance with Section 4.4 of the Plan, provided,
      however, that any Supplement H-9 Participant’s account attributable to the
      Bauerly Davis-Bacon Plan may be distributed in the form of a 50% joint and
      survivor annuity (for a married participant) or single life annuity (for
      an unmarried participant or married participant with spousal written and
      notarized consent).

            

    

    
      	
              H-9-7.

            	
              Withdrawals.  Any
      Supplement H-9 Participant who requests and is approved for a withdrawal
      pursuant to Section 4.5 of the Plan, shall have excluded from the
      available amount any portion of the Supplement H-9 Participant’s account
      that was transferred from the Bauerly Davis-Bacon Plan in connection with
      the merger of such plan. In addition, if the Supplement H-9 Participant is
      married and a portion of the account is attributable to the Bauerly
      Davis-Bacon Plan, the Supplement H-9 Participant must obtain spousal
      written consent, that must be either notarized or witnessed by a Plan
      representative.

            

    

    
      	
              H-9-8.

            	
              Loans.  If
      the Supplement H-9 Participant is married, and a portion of the account is
      attributable to the Bauerly Davis-Bacon Plan, the Supplement H-9
      Participant must obtain spousal written consent in order to obtain a
      loan

            

    

    

    
      
        
           

        

        
          - 191
-

          
            

          

        

        
           

        

      

    

    

               
under Section 4.8 of the Plan, which consent must either be notarized or
witnessed by a Plan representative.

    
      	
              H-9-9.

            	
              Use of
      Terms.  The terms used in this Supplement H-9 shall,
      unless defined in this Supplement H-9 or otherwise noted, have the
      meanings given to those terms in the
Plan.

            

    

    
      	
              H-9-10.

            	
              Inconsistencies with
      the Plan.  The terms of this Supplement H-9 are a part of
      the Plan and shall supersede the provisions of the Plan to the extent
      necessary to eliminate inconsistencies between the Plan and the Supplement
      H-9.

            

    

    

    

    
      
        
           

        

        
          - 192
-

          
            

          

        

        
           

        

      

    

     

    
      Supplement
H-10

       

      
        Provisions Relating to the
Merger of the

         

        
          Buffalo Bituminous, Inc.
Davis-Bacon Pension Plan

        

      

    
      
      

    

    
      
      

    

    
      
      

    

    
      	
              H-10-1.

            	
              Introduction.   Effective
      as of December 1, 2005 (the "Merger Date"), the Buffalo Bituminous, Inc.
      Davis-Bacon Pension Plan (the "Buffalo Davis-Bacon Plan") will merge into
      the Plan.

            

    

    
      	
              H-10-2.

            	
              Merger.  The
      merger of the Buffalo Davis-Bacon Plan into the Plan and the resulting
      transfer of assets described above was designed to comply with Sections
      401(a)(12), 411(d)(6) and 414(1) of the Internal Revenue Code and the
      regulations thereunder.  The purpose of this Supplement H-10 is
      to reflect the merger and to set forth special provisions which shall
      apply with respect to Participants who had a portion of their Accounts
      transferred from the Buffalo Davis-Bacon Plan in connection with the
      merger of such plan ("Supplement H-10
  Participants").

            

    

    
      	
              H-10-3.

            	
              Transfer of
      Assets.  The assets of the Buffalo Bituminous, Inc.
      Davis-Bacon Pension Plan and Trust, which trust serves as a funding
      vehicle for the Buffalo Davis-Bacon Plan, shall be transferred to the
      trustee of the trust that serves as a funding vehicle for the Plan on or
      as soon as practicable after the Merger
Date.

            

    

    
      	
              H-10-4.

            	
              Transfer of Account
      Balances.  As soon as practicable after the Merger Date,
      assets and liabilities equal to the aggregate, adjusted account balances
      of each Supplement H-10 Participant who had an account balance under the
      Buffalo Davis-Bacon Plan will be transferred to the Plan from the
      Buffalo

            

    

    

    
      
        
           

        

        
          - 193
-

          
            

          

        

        
           

        

      

    

    

    Davis-Bacon Plan
and credited to corresponding accounts established for each such Supplement H-10
Participant ("Account Balances").

    
      	
              H-10-5.

            	
              Vesting.  Each
      Supplement H-10 Participant shall be fully vested in the amounts
      transferred from the Buffalo Davis-Bacon Plan in connection with the
      merger of such plan, with the balance of each such Participant’s account
      being vested in accordance with the provisions of Section 4.2 of the
      Plan.

            

    

    
      	
              H-10-6.

            	
              Distribution of
      Benefits.  Distribution to any Supplement H-10
      Participant shall be made in accordance with Section 4.4 of the Plan,
      provided, however, that any Supplement H-10 Participant’s account
      attributable to the Buffalo Davis-Bacon Plan may be distributed in the
      form of a 50% joint and survivor annuity (for a married participant) or
      single life annuity (for an unmarried participant or married participant
      with spousal written and notarized
consent).

            

    

    
      	
              H-10-7.

            	
              Withdrawals.   Any
      Supplement H-10 Participant who requests and is approved for a withdrawal
      pursuant to Section 4.5 of the Plan, shall have excluded from the
      available amount any portion of the Supplement H-10 Participant’s account
      that was transferred from the Buffalo Davis-Bacon Plan in connection with
      the merger of such plan. In addition, if the Supplement H-10 Participant
      is married and a portion of the account is attributable to the Buffalo
      Davis-Bacon Plan, the Supplement H-10 Participant must obtain spousal
      written consent, which consent must be either notarized or witnessed by a
      Plan representative.

            

    

    
      	
              H-10-8.

            	
              Loans.  If
      the Supplement H-10 Participant is married, and a portion of the account
      is attributable to the Buffalo Davis-Bacon Plan, the Supplement
      H-10

            

    

    

    
      
        
           

        

        
          - 194
-

          
            

          

        

        
           

        

      

    

    

    Participant must
obtain spousal written consent in order to obtain a loan under Section 4.8 of
the Plan, which consent must either be notarized or witnessed by a Plan
representative.

    
      	
              H-10-9.

            	
              Use of
      Terms.  The terms used in this Supplement H-10 shall,
      unless defined in this Supplement H-10 or otherwise noted, have the
      meanings given to those terms in the
Plan.

            

    

    
      	
              H-10-10.

            	
              Inconsistencies with
      the Plan.  The terms of this Supplement H-10 are a part
      of the Plan and shall supersede the provisions of the Plan to the extent
      necessary to eliminate inconsistencies between the Plan and the Supplement
      H-10

            

    

    

    
      
        
           

        

        
          - 195
-

          
            

          

        

        
           

        

      

    

     

    SCHEDULE
A

    Rogue Aggregates,
Inc. (“Rogue”) shall make a matching contribution equal to one hundred percent
(100%) of each Rogue employee’s participating savings contribution, up to the
Participants maximum savings contribution of ten percent (10%) of compensation
for each pay period.

    Effective April 1,
1994.

    **************************************************

    JTL Group, Inc. -
Montana (“JTL - Montana” ) shall not make a matching contribution of each JTL -
Montana employee’s participating savings contribution.

    Effective October
15, 1999.

    **************************************************

    JTL Group, Inc. -
Wyoming (“JTL - Wyoming”) shall not make a matching contribution of each JTL -
Wyoming employee’s participating savings contribution.

    Effective October
15, 1999.

    *************************************************

    LTM, Incorporated
shall not make a matching contribution on behalf of any of its employees
participating in the Plan who are covered by a collective bargaining agreement
with LTM, Incorporated.

    Effective April 1,
2000.

    **************************************************

     

    
      
        
           

        

        
          - 196
-

          
            

          

        

        
           

        

      

    

     

    SCHEDULE A
CONTINUED

    Great Plains
Natural Gas Co., a division of MDU Resources Group, Inc. (“GPNG”), shall make a
matching contribution equal to one hundred percent (100%) of each GPNG
employee’s participating savings contribution, up to the Participant’s maximum
savings contribution of six percent (6%) of compensation for each pay period for
employees hired prior to January 1, 2006.

    Effective July 1,
2000, Amended Effective January 1, 2006.

    **************************************************

    WHC, Ltd. (WHC)
shall make a matching contribution equal to one hundred percent (100%) of each
WHC employee’s participating savings contribution, up to the maximum savings
contribution of five percent (5%) of compensation for each pay
period.

    Effective September
1, 2001.

    **************************************************

    Bell Electrical
Contractors, Inc. (“Bell Electrical”) shall not make a matching contribution of
each Bell employee’s participating savings contribution.

    Effective November
1, 2001.

    **************************************************

    Young Contractors,
Inc. (“Young”) shall make a matching contribution equal to one hundred percent
(100%) of each Young employee’s participating savings contribution, up to the
maximum savings contribution of three percent (3%) of compensation for each pay
period.

    Effective September
1, 2003.

    

    
      
        
           

        

        
          - 197
-

          
            

          

        

        
           

        

      

    

     

    SCHEDULE A
CONTINUED

    Colorado Energy
Management, Inc. (“CEM”) shall make a matching contribution equal to one hundred
percent (100%) of each CEM employee’s participating savings contribution, up to
the maximum savings contribution of five percent (5%) of compensation for each
pay period.

    Effective May 15,
2004.

    **************************************************

    Pouk & Steinle,
Inc. (“P&S”) shall make a matching contribution equal to fifty percent (50%)
of each P & S employee’s participating savings contribution, up to the
maximum savings contribution of four percent (4%) of compensation for each pay
period.

    Effective September
1, 2004.

    **************************************************

    Oregon Electric
Construction, Inc. (“OEG”) shall not make a matching contribution of each OEG
employee’s participating savings contribution.

    Effective September
1, 2004.

    **************************************************

    Morse Bros., Inc.
(“MBI”) shall not make a matching contribution of each MBI employee’s
participating savings contribution.

    Effective September
1, 2004.

    **************************************************

    

    
      
        
           

        

        
          - 198
-

          
            

          

        

        
           

        

      

    

     

    SCHEDULE A
CONTINUED

    Rocky Mountain
Contractors, Inc. (“RMC”) shall make a matching contribution equal to one
hundred percent (100%) of each RMC employee’s participating savings
contribution, up to the Participants maximum savings contribution of six percent
(6%) of compensation for each pay period.

    Effective December
31, 2004.

    **************************************************

    Hamlin Electric
Company. (“HEC”) shall make a matching contribution equal to one hundred percent
(100%) of each RMC employee’s participating savings contribution, up to the
Participants maximum savings contribution of six percent (6%) of compensation
for each pay period.

    Effective December
31, 2004.

    **************************************************

    Coordinating and
Planning Services, Inc. (“CPS”) shall not make a matching contribution of each
CPS employee’s participating savings contribution.

    Effective May 9,
2005.

    **************************************************

    

    
      
        
           

        

        
          - 199 -

          
            

          

        

        
           

        

      

    

     

    SCHEDULE A
CONTINUED

    Bombard Electric,
LLC (“Bombard Electric”) shall make a matching contribution equal to fifty
percent (50%) of each Bombard Electric employee’s participating savings
contribution, up to the maximum savings contribution of fifteen percent (15%) of
compensation for each pay period.

    Effective August 1,
2005.

    **************************************************

    Continental Line
Builders, Inc. (“CLB”) shall make a matching contribution equal to one hundred
percent (100%) of each CLB employee’s participating savings contribution, up to
the maximum savings contribution of three percent (3%) of compensation for each
pay period.

    Effective June 1,
2006.

    **************************************************

    - 200
-ex4_6.htm

     

     

     

     

     

     

     

     

    EXHIBIT 4.6

     

     

     

     

     

     

     

     

    
      
        
           

        

        
           

          
            

          

        

        
           

        

      

    

     

    
      Exhibit
4.6

       

      

      INSTRUMENT
OF

      AMENDMENT
TO THE

      MDU
RESOURCES GROUP, INC.

      401(k)
RETIREMENT PLAN

      

      

      The MDU Resources
Group, Inc. 401(k) Retirement Plan, as amended from time to time, (the “Plan”),
is hereby further amended as follows:"

      

       

      
        	
                1.

              	
                Effective as
      of January 1, 2006, by substituting the following for paragraph 2 of
      Supplement D of the Plan:

              

      

      

      
        	
                2.  

              	
                Eligibility to Share
      in Profit Sharing Contribution.  In order to share in the
      allocation of any profit sharing contribution made by HTS pursuant to
      Paragraph 3 below for a given Plan Year, Participants employed by HTS (or
      its divisions, Masco, Inc. and Norm’s Utility Contractor, Inc.) must
      complete 1,000 Hours of Service in that Plan Year and be an Active
      Employee of HTS (or its divisions, Masco, Inc. and Norm’s Utility
      Contractor, Inc.)on the last day of the Plan Year. However, any Eligible
      Employee who transfers to Knife River Corporation or any of its operating
      companies during the Plan Year and is employed by that company on the last
      day of the Plan Year will be eligible to receive a pro-rated profit
      sharing contribution for the portion of the Plan Year during which the
      Participant was employed by HTS so long as the Eligible Employee has
      completed 1,000 Hours of Service cumulatively during the Plan
      Year.  Participants who meet the preceding requirement are
      referred to herein as “Supplement D
  Participants.”

              

      

      

      For purposes of
this Supplement, an “Active Employee” means an employee who is still on the
payroll or has been temporarily laid off or who terminated employment due to
Disability, Death or Retirement on or after Normal Retirement Date during such
Plan Year, but does not mean an employee whose employment otherwise has
terminated effective on or before December 31 of that Plan
Year.

       

      Explanation:  This
amends the above supplement to remove separate reference to
the  Valley Asphalt and Paving, Inc. division as its employees are
identified as Norm’s Utility Contractor, Inc. employees and treated as such for
purposes of the profit sharing contribution.

      

      

      
        
           

        

        
          1

          
            

          

        

        
           

        

      

      
        	
                2.

              	
                Effective
      January 1, 2007, by adding a new Supplement D-1 to the Plan, as
      follows:

              

      

       

      Supplement
D-1 to the Plan Document

      

      Provisions
Relating to the

      Knife
River Corporation - North Central

      Profit
Sharing Feature

      

      
        	
                1.  

              	
                Introduction.
      Effective January 1, 2007, both Buffalo Bituminous, Inc. and Granite City
      Concrete of Watkins, Inc. will merge into Bauerly Brothers, Inc., and
      concurrently Bauerly Brothers, Inc. will change its legal name to “Knife
      River Corporation. – North Central.”  Effective January 1, 2007,
      Knife River Corporation – North Central (“KRC- North Central”), a
      Participating Affiliate in the Plan, has established the profit sharing
      feature described in this Supplement.  The profit sharing
      feature shall be effective as of January 1, 2007, and shall be in
      addition to the Standard Matching Contributions provided by KRC – North
      Central pursuant to the Plan.

              

      

      

       

      
        	
                2.  

              	
                Eligibility to Share
      in Profit Sharing Contributions.  In order to share in
      the allocation of any profit sharing contribution made by KRC – North
      Central pursuant to paragraph 3 below for a given Plan Year, Participants
      employed by KRC – North Central (or its divisions Atlas, Inc. or Pioneer
      Construction, Inc.) must (a) have completed 1,000 Hours of Service in that
      Plan Year, (b) have made Savings Contributions to the Plan during the Plan
      Year of not less than one percent (1%) of their Compensation, and (c) be
      an Active Employee of KRC – North Central (or its divisions Atlas, Inc. or
      Pioneer Construction, Inc.) on the last day of the Plan
      Year.  However, any Eligible Employee who transfers to Knife
      River Corporation or any of its operating companies during the Plan Year
      and is employed by that company of the last day of the Plan Year will be
      eligible to receive a pro-rated profit sharing contribution for the
      portion of the Plan Year during which the Participant was employed by KRC
      - North Central or its wholly-owned subsidiaries so long as the Eligible
      Employee has completed 1,000 Hours of Service cumulatively during the Plan
      Year.  Participants who meet the preceding requirements are
      referred to herein as “Supplement D-1
  Participants.”

              

      

      

       

      For purposes of
this Supplement, an “Active Employee” means an employee who is still on the
payroll or has been temporarily laid off or who terminated employment due to
Disability, Death or Retirement on or after Normal Retirement Date during such
Plan Year, but does not mean an employee whose employment otherwise has
terminated effective on or before December 31 of that Plan
Year.

      
        
           

        

        
          2

          
            

          

        

        
           

        

      

      
        	
                3.  

              	
                Amount of Profit
      Sharing Contributions, Allocation. For each Plan Year, the Board of
      Directors of KRC – North Central, in its discretion, shall determine the
      amount (if any) of profit sharing contributions to be made to the Plan
      based upon the profitability of KRC – North Central.  The amount
      (if any) of any profit sharing contributions for KRC – North Central and
      each of its divisions shall be determined separately based upon the
      profitability of each respective division of KRC – North
      Central.  The amount of any such contributions for a Plan Year
      shall be allocated to Supplement D-1 Participants based upon their
      Compensation, excluding bonuses, received while employed by KRC – North
      Central, or the respective division of KRC – North Central,  for
      that Plan Year; provided, that in the case of any Supplement D-1
      Participant who was a Davis-Bacon Employee at any time during the Plan
      Year and who received one or more Davis-Bacon Supplemental Contributions
      during the Plan Year pursuant to paragraph G-6 of Supplement G, such
      Supplement D-1 Participant’s share of the profit sharing contribution
      allocated under this paragraph D-1 shall be reduced, but not below zero,
      by any such Davis-Bacon Supplemental Contributions made during the Plan
      Year pursuant to paragraph G-6 of Supplement G.  Any profit
      sharing contributions allocated to a Davis-Bacon Employee under this
      Supplement D-1 shall be credited to the Davis-Bacon Employee’s Profit
      Sharing Account.

              
	 	 
	 	 

      

      
        	
                4.  

              	
                Vesting.
      Notwithstanding anything in Section 4.2 to the contrary, Supplement D-1
      Participants shall be vested in their Profit Sharing Accounts only upon
      completing three (3) Years of Vesting Service as defined
      below.

              

      

      

       

      A “Year of Vesting
Service” means a Plan Year in which the Supplement D-1 Participant completes at
least 1,000 Hours of Service.  In addition, service with KRC – North
Central, the Company and all Affiliates that occurred prior to the effective
date of Supplement D-1 shall be recognized for purposes of this paragraph,
applying these rules as if KRC – North Central (and its affiliates at that time)
were Affiliates under the Plan.  Notwithstanding the foregoing, a
Participant shall be fully vested in his or her Profit Sharing Account upon
Death, Disability, or attaining age 65.

       

      
        	
                5.  

              	
                Use of
      Terms.  Terms used in this Supplement D-1 shall, unless
      defined in this Supplement D-1 or elsewhere noted, have the meanings given
      to those terms in the Plan.

              

      

      

       

      
        	
                6.  

              	
                Inconsistencies with
      the Plan.  The terms of this Supplement D-1 are a part of
      the Plan and supersede the provisions of the Plan and any
      other

              

      

      
        
           

        

        
          3

          
            

          

        

        
           

        

      

      Supplement to the
extent necessary to eliminate inconsistencies between the Plan or other
supplements and this Supplement D-1.

      

       

      Explanation:  This
addendum recognizes the merger of Buffalo Bituminous, Inc. and Granite City
Concrete of Watkins, Inc. (i.e., the Granite City non-union employees) into
Bauerly Brothers, Inc. and the concurrent change in legal name for Bauerly
Brothers, Inc. to Knife River Corporation – North Central. The above
supplement also identifies each of the divisions of KRC - NORTH CENTRAL (Atlas
and Pioneer) and clarifies that profitability is based on each separate
division.  This supplement also identifies that Bauerly Brothers, Inc.
and its divisions require a 1% contribution by the employee to be eligible to
share in the profit sharing contribution.

      

      

      
        	
                3.

              	
                Effective
      January 1, 2007, by adding a new Supplement D-4 to the Plan, as
      follows:

              

      

      

      Supplement D-4 to the Plan
Document

      

      Provisions Relating to
the

      Connolly-Pacific Co. Profit
Sharing Feature

      

      
        	
                 
      

              	
                1.

              	
                Introduction.  Effective
      January 1, 2007, Connolly-Pacific Co. (“CPC”), a Participating Affiliate
      in the Plan, has established the profit sharing feature described in this
      Supplement.  The profit sharing feature shall be effective as of
      January 1, 2007, and shall be in addition to the Standard Matching
      Contributions provided by CPC pursuant to the
  Plan.

              

      

      

      
        	
                 
      

              	
                2.

              	
                Eligibility to Share
      in Profit Sharing Contribution.  In order to share in the
      allocation of any profit sharing contribution made by CPC pursuant to
      Paragraph 3 below for a given Plan Year, Participants employed by CPC must
      complete 1,000 Hours of Service in that Plan Year and be an Active
      Employee of CPC on the last day of the Plan Year.  However, any
      Eligible Employee who transfers to Knife River Corporation or any of its
      operating companies during the Plan Year and is employed by that company
      on the last day of the Plan Year will be eligible to receive a pro-rated
      profit sharing contribution for the portion of the Plan Year during which
      the Participant was employed by CPC so long as the Eligible Employee has
      completed 1,000 Hours of Service cumulatively during the Plan
      Year.  Participants who meet the preceding requirement are
      referred to herein as “Supplement D-4
  Participants.”

              

      

      

      
        	
                 
      

              	
                For purposes
      of this Supplement, an “Active Employee” means an employee who is still on
      the payroll or has been temporarily laid off or who terminated employment
      due to Disability, Death or Retirement on or after Normal Retirement Date
      during such Plan Year, but does not mean
an

              

      

      
        
           

        

        
          4

          
            

          

        

        
           

        

      

      employee whose
employment otherwise has terminated effective on or before December 31 of
that Plan Year.

      

      
        	
                 
      

              	
                3.

              	
                Amount of Profit
      Sharing Contributions, Allocation.  For each Plan Year,
      the Board of Directors of CPC, in its discretion, shall determine the
      amount (if any) of profit sharing contributions to be made to the Plan
      based upon the profitability of CPC.  The amount of any such
      contribution for a Plan Year shall be allocated to Supplement D-4
      Participants, based upon their Compensation, excluding bonuses, received
      while employed by CPC for that Plan
Year.

              

      

      

      
        	
                 
      

              	
                4.

              	
                Vesting.  Notwithstanding
      anything in Section 4.2 to the contrary, Supplement D-4 Participants shall
      be vested in their Profit Sharing Accounts only upon completing three (3)
      Years of Vesting Service as defined
below.

              

      

      

      A “Year of Vesting
Service” means a Plan Year in which the Supplement D-4 Participant completes at
least 1,000 Hours of Service.  In addition, service with CPC, the
Company and all Affiliates that occurred prior to the effective date of
Supplement D-4 shall be recognized for purposes of this Paragraph, applying
these rules as if CPC (and its affiliates at that time) were Affiliates under
the Plan. Notwithstanding the foregoing, a Participant shall be fully vested in
his or her Profit Sharing Account upon Death, Disability, or attaining age
65.

      

      
        	
                 
      

              	
                5.

              	
                Use of
      Terms.  Terms used in this Supplement D-4 shall, unless
      defined in this Supplement D-4 or elsewhere noted, have the meanings given
      to those terms in the Plan.

              

      

      

      
        	
                 
      

              	
                6.

              	
                Inconsistencies with
      the Plan.  The terms of this Supplement D-4 are a part of
      the Plan and supersede the provisions of the Plan to the extent necessary
      to eliminate inconsistencies between the Plan and the Supplement
      D-4.

              

      

      

      Explanation:  This
amends the above supplement to require a 1% contribution by the employee to be
eligible to share in the profit sharing contribution.

      

      

      
        	
                4.

              	
                Effective as
      of October 29, 2006, by adding a new Supplement D-9 to the Plan, as
      follows:

              

      

      
        
           

        

        
          5

          
            

          

        

        
           

        

      

      Supplement D-9 to the Plan
Document

      

      Provisions
Relating to the

      Continental Line Builders,
Inc. Special Contribution Feature

       

      

      
        	
                 
      

              	
                1.

              	
                Introduction.  Effective
      October 29, 2006, Continental Line Builders, Inc., (“CLB”) a Participating
      Affiliate in the Plan, has established the Special Contribution described
      in this Supplement.  The Special Contribution shall be in
      addition to the Matching Contributions provided by CLB pursuant to the
      Plan.

              

      

      

      
        	
                 
      

              	
                2.

              	
                Eligibility to Share
      in the Special Contribution.  In order to share in the
      allocation of any Special Contribution made by CLB, pursuant to paragraph
      3 below for a given Plan Year, Participants employed by CLB must complete
      1,000 Hours of Service in that Plan Year and be employed by CLB on the
      last day of the Plan Year; provided, however, that if the Participant's
      failure to complete 1,000 Hours of Service in the Plan Year and be
      employed by CLB on the last day of the Plan Year is due to the
      Participant's Disability, Death or Retirement on or after Normal
      Retirement Date during such Plan Year, such Participant shall nevertheless
      be entitled to share in the allocation of the special contribution for
      such Plan Year.  Participants who meet the preceding
      requirements are referred to herein as "Supplement D-9
      Participants."

              

      

      

      
        	
                 
      

              	
                3.

              	
                Amount of Special
      Contribution Allocation.  For each Plan Year, CLB shall
      make a special contribution to the Plan on behalf of all Supplement D-9
      Participants in an amount equal to three percent (3%) of
      Compensation.

              

      

      

      
        	
                 
      

              	
                4.

              	
                Vesting.  Notwithstanding
      anything in Section 4.2 to the contrary, Supplement D-9 Participants shall
      be vested in their Special Contribution only upon completing three (3)
      years of Vesting Service as defined below.  The amount of any
      such contribution for a Plan Year shall be allocated to Supplement D-9
      Participants based upon their Compensation, excluding bonuses received
      while employed by the identified Participating
  Affiliate

              

      

      

      A "Year of Vesting
Service" means a Plan Year in which the Supplement D-9 Participant completes at
least 1,000 Hours of Service.  In addition, service with CLB, the
Company, and all Affiliates that occurred prior to the effective date of
Supplement D-9 shall be recognized for purposes of this Paragraph, applying
these rules as if CLB was an Affiliate under the
Plan.  Notwithstanding the foregoing, a Participant shall be fully
vested in his or her Special Contribution account upon Death, Disability, or
attaining age 65.

      
        
           

        

        
          6

          
            

          

        

        
           

        

      

      
        	
                 
      

              	
                5.

              	
                Use of
      Terms.  Terms used in this Supplement D-9 shall, unless
      defined in this Supplement D-9 or elsewhere noted, have the meanings given
      to those terms in the Plan.

              

      

      

      
        	
                 
      

              	
                6.

              	
                Inconsistencies with
      the Plan.  The terms of this Supplement D-9 are a part of
      the Plan and supersede the provisions of the Plan to the extent necessary
      to eliminate inconsistencies between the Plan and the Supplement
      D-9.

              

      

      

      Explanation:  This
above supplement implements a special 3% contribution in addition to matching
contributions.

      

      

      
        	
                5.

              	
                Effective
      January 1, 2007, by substituting the following for paragraph 2 of
      Supplement D-21:

              

      

      

      
        	
                2.  

              	
                Eligibility to Share
      in Profit Sharing Contributions.  In order to share in
      the allocation of any profit sharing contribution made by Northstar
      pursuant to paragraph 3 below for a given Plan Year, Participants employed
      by Northstar must (a) have completed 1,000 Hours of Service in that Plan
      Year, (b) have made Savings Contributions to the Plan during the Plan Year
      of not less than one percent (1%) of their Compensation, and (c) be an
      Active Employee of Northstar on the last day of the Plan
      Year.  However, any Eligible Employee who transfers to Knife
      River Corporation or any of its operating companies during the Plan Year
      and is employed by that company of the last day of the Plan Year will be
      eligible to receive a pro-rated profit sharing contribution for the
      portion of the Plan Year during which the Participant was employed by
      Northstar so long as the Eligible Employee has completed 1,000 Hours of
      Service cumulatively during the Plan Year.  Participants who
      meet the preceding requirements are referred to herein as “Supplement D-21
      Participants.”

              

      

      

       

      For purposes of
this Supplement, an “Active Employee” means an employee who is still on the
payroll or has been temporarily laid off or who terminated employment due to
Disability, Death or Retirement on or after Normal Retirement Date during such
Plan Year, but does not mean an employee whose employment otherwise has
terminated effective on or before December 31 of that Plan
Year.

      

       

      Explanation:  This
amends the above supplement to require a 1% contribution by the employee to be
eligible to share in the profit sharing contribution.

       

      
        
           

        

        
          7

          
            

          

        

        
           

        

      

      
        	
                6.

              	
                Effective
      January 1, 2007, by substituting the word “RESERVED” for the entire text
      of Supplement D-23, Provisions Relating to the Buffalo Bituminous, Inc.
      Profit Sharing Feature, in its
entirety.

              

      

      

      Explanation:  This
profit sharing feature covering Buffalo Bituminous is being removed due to the
merger of Buffalo Bituminous, Inc. into Bauerly Brothers,
Inc.

      

      

      
        	
                7.

              	
                Effective
      January 1, 2007, by substituting the word “RESERVED” for the entire text
      of Supplement D-25, Provisions Relating to the Bauerly Brothers, Inc.
      Profit Sharing Feature, in its
entirety.

              

      

      

      Explanation:  This
profit sharing feature covering Bauerly Brothers, is being removed due to the
merger of Buffalo Bituminous, Inc. and of Granite City Concrete of Watkins, Inc.
into Bauerly Brothers, Inc. and the concurrent change in legal name for Bauerly
Brothers, Inc. to Knife River Corporation – North Central.  The profit
sharing feature for the consolidated entity is set forth in Supplement D-1
above.

      

      

      
        	
                8.

              	
                Effective
      January 1, 2007, by substituting the word “RESERVED” for the entire text
      of Supplement D-26, Provisions Relating to the Atlas, Inc., a division of
      Bauerly Brothers, Inc. Profit Sharing Feature, in its
      entirety.

              

      

      

      Explanation:  This
profit sharing feature, covering Atlas Inc. is being removed due to the merger
of Buffalo Bituminous, Inc. and of Granite City Concrete of Watkins, Inc. into
Bauerly Brothers, Inc. and the concurrent change in legal name for Bauerly
Brothers, Inc. to Knife River Corporation – North Central.  In
addition, the Knife River Corporation – North Central Supplement D-1 reflects
the separate division Atlas, Inc.

      

      

      
        	
                9.

              	
                Effective
      January 1, 2007, by substituting the following for paragraph 2 of
      Supplement D-28:

              

      

      

       

      
        	
                2.  

              	
                Eligibility to Share
      in Profit Sharing Contributions.  In order to share in
      the allocation of any profit sharing contribution made by Fred Carlson
      pursuant to paragraph 3 below for a given Plan Year, Participants employed
      by Fred Carlson must (a) have completed 1,000 Hours of Service in that
      Plan Year, (b) have made Savings Contributions to the Plan during the Plan
      Year of not less than one percent (1%) of their Compensation, and (c) be
      an Active Employee of Fred Carlson on the last day of the Plan
      Year.  However, any Eligible Employee who transfers to Knife
      River Corporation or any of its operating companies during the Plan Year
      and is employed by that company of the last day of the Plan Year will be
      eligible to receive a pro-rated profit sharing contribution for the
      portion

              

      

      
        
           

        

        
          8

          
            

          

        

        
           

        

      

      of the Plan Year
during which the Participant was employed by Fred Carlson so long as the
Eligible Employee has completed 1,000 Hours of Service cumulatively during the
Plan Year.  Participants who meet the preceding requirements are
referred to herein as “Supplement D-28 Participants.”

      

       

      For purposes of
this Supplement, an “Active Employee” means an employee who is still on the
payroll or has been temporarily laid off or who terminated employment due to
Disability, Death or Retirement on or after Normal Retirement Date during such
Plan Year, but does not mean an employee whose employment otherwise has
terminated effective on or before December 31 of that Plan
Year.

      

       

      Explanation:  This
amends the above supplement to require a 1% contribution by the employee to be
eligible to share in the profit sharing contribution.

      

      
        	
                10.

              	
                Effective
      January 1, 2007, by substituting the following for paragraph 2 of
      Supplement D-29 of the Plan, in its
entirety:

              

      

      

      Supplement
D-29

      

      Provisions Relating to
the

      Morse Bros., Inc. Special
Contribution Feature

      

       

      
        	
                2.  

              	
                Eligibility to Share
      in the Special Contributions.  In order to share in the
      allocation of any Special Contribution made by MBI, pursuant to Paragraph
      3 below for a given Plan Year, Participants employed by MBI must have been
      employed for twelve consecutive months and complete 1,000 Hours of Service
      (prorated for the Plan Year in which the Special Contribution feature
      becomes effective) and be employed by MBI on the last day of the Plan
      Year. However, any Eligible Employee who transfers to Knife River
      Corporation or any of its operating companies during the Plan Year and is
      employed by that company on the last day of the Plan Year will be eligible
      to receive a pro-rated special contribution for the portion of the Plan
      Year during which the Participant was employed by MBI so long as the
      Eligible Employee has completed 1,000 Hours of Service cumulatively during
      the Plan Year.  Participants who meet the preceding requirements
      are referred to herein as “Supplement D-29
  Participants.”

              

      

      

       

      For purposes of
this Supplement, an “Active Employee” means an employee who is still on the
payroll or has been temporarily laid off or who terminated employment due to
Disability, Death or Retirement on or after Normal Retirement Date during such
Plan Year, but does not mean an

       

      
        
           

        

        
          9

          
            

          

        

        
           

        

      

      employee whose
employment has been terminated effective on or before December 31 of that
Plan Year.

      

       

      Explanation:  This
amends the above supplement to include an end of year requirement and allows for
pro-rated contributions if employees transfer to KRC or a KRC operating
company.  It also amends the supplement to allow for combining of
hours of service.

      

      

      
        	
                11.

              	
                Effective
      January 1, 2007, by substituting the word “RESERVED” for the entire text
      of Supplement D-32, Provisions Relating to the Pioneer Construction, Inc.,
      a division of Bauerly Brothers, Inc. Profit Sharing Feature, in its
      entirety.

              

      

      

      Explanation:  This
profit sharing feature covering Pioneer is being removed due to the merger of
Buffalo Bituminous, Inc. and of Granite City Concrete of Watkins, Inc. into
Bauerly Brothers, Inc. and the concurrent change in legal name for Bauerly
Brothers, Inc. to Knife River Corporation – North Central.  In
addition, the Knife River Corporation – North Central Supplement D-1 reflects
the separate wholly-owned subsidiary Pioneer Construction,
Inc.

      

      

      
        	
                12.

              	
                Effective as
      of January 1, 2006, by substituting the following for paragraphs 3 and 4
      of Supplement D-36:

              

      

      

      
        	
                 
      

              	
                3.

              	
                Amount of Special
      Contribution Allocation.  For each Plan Year, the Board
      of Directors of JTL, in its discretion, may provide eligible Hourly
      Participants an amount per hour of service as a Special Contribution. The
      amount of any such contribution for a Plan Year will be allocated to
      Supplement D-36 Hourly Participants for each hour of service for which the
      Participant receives compensation, excluding Hours of Service pursuant to
      a prevailing wage agreement.  In addition, the Board of
      Directors of JTL may credit eligible Salaried Participants with a
      contribution equal to eight percent (8%) of Compensation.  The
      amount of any such contribution for a Plan Year shall be allocated to
      Supplement D-36 Participants based upon their Compensation, excluding
      bonuses received while employed by the identified Participating
      Affiliate.

              

      

      

      
        	
                 
      

              	
                 4.

              	
                Vesting.  Notwithstanding
      anything in Section 4.2 to the contrary, Supplement D-36 Participants
      shall be vested in their Special Contribution only upon completing three
      (3) years of Vesting Service as defined below.   JTL
      Participants subject to a collective bargaining agreement will be vested
      according to the terms of the collective bargaining
    agreement.

              

      

      

      A "Year of Vesting
Service" means a Plan Year in which the Supplement D-36 Participant completes at
least 1,000 Hours of Service. In addition, service with any Affiliate that
occurred prior to the effective

      
        
           

        

        
          10

          
            

          

        

        
           

        

      

      date of Supplement
D-36 shall be recognized for purposes of this
Paragraph.  Notwithstanding the foregoing, a Participant shall be
fully vested in his or her Special Contribution Account upon Death, Disability,
or upon attaining age 65.

      

      Explanation:  This
amends the Plan to clarify the contribution for the Hourly Participants and
vesting for Participants subject to a collective bargaining
agreement.

      

      

      
        	
                13.

              	
                Effective May
      5, 2006, by substituting the word “RESERVED” for the entire text of
      Supplement D-37, Provisions Relating to the Wm. Winkler Company Profit
      Sharing Feature, in its entirety.

              

      

      

      Explanation:  This
profit sharing feature, Supplement D-37, is being removed as Wm, Winkler Company
only has union employees, and the union employees have not bargained for
participation in the Plan.

      

      

      

      
        	
                14.

              	
                Effective as
      of October 29, 2006, by substituting the following for the Continental
      Line Builders entry on Schedule A to the
Plan

              

      

      

      Continental Line
Builders, Inc. (“CLB”) shall make a matching contribution equal to one hundred
percent (100%) of each CLB employee’s participating savings contribution, up to
the maximum savings contribution of three percent (3%) of compensation for each
pay period; provided, however, that CLB shall not make a matching contribution
on behalf of any of its employees participating in the Plan who are covered by a
collective bargaining agreement with CLB.

       

      Effective October
29, 2006.

      

      Explanation:  The
matching contribution feature for Continental Line Builders is being limited to
non-bargained employees because the union employees have not bargained for
participation in this feature.

      

       

      

       

      [signature on following
page]

       

      
        
           

        

        
          11

          
            

          

        

        
           

        

      

      IN WITNESS WHEREOF,
MDU Resources Group, Inc., as Sponsoring Employer of the Plan, has caused this
Supplement to be duly executed by a member of the MDU Resources Group, Inc.
Employee Benefits Administrative Committee (“EBAC”) on this 12th day of
December, 2006.

       

      
        
          	 	
                  MDU
      RESOURCES GROUP, INC.

                  EMPLOYEE
      BENEFITS

                  ADMINISTRATIVE COMMITTEE

                	 
	 	 	 	 
	
                   

                	
                  By:
      

                	/s/ Cindy
      C. Redding	 
	 	 	Cindy C.
      Redding, Chairman	 
	 	 	 	 

        

      

       

      
 

      12

Source: [{"source": "alea-institute/alea-institute/kl3m-data-edgar-agreements/train-00157-of-00352.parquet"}, [{"source": "alea-institute/alea-institute/kl3m-data-edgar-agreements/train-00157-of-00352.parquet"}]]