Document:

ex4_19.htm

     

     

     

     

     

     

     

     

    EXHIBIT 4.19

     

     

     

     

     

     

     

     

    
      
        
           

        

        
           

          
            

          

        

        
           

        

      

    

     

    Exhibit
4.19

     

     

    

    INSTRUMENT
OF AMENDMENT TO THE

    MDU
RESOURCES GROUP, INC.

    401(k)
RETIREMENT PLAN

     

    The MDU Resources
Group, Inc. 401(k) Retirement Plan, (as amended and restated December 1, 2006)
(the “Plan”), is hereby further amended, effective as of January 1, 2008, unless
otherwise indicated, as follows:

     

    
      	
              1.  

            	
              By replacing
      the definition of “Profit Sharing Account” under Article I of the Plan, in
      its entirety, with the following:

            

    

    

    Profit Sharing/Special
Contribution Account – A separate account to which contributions under
Section 3.4 are credited.

    

    Explanation:  This amendment clarifies
that Employer Contributions under Section 3.4 are deposited into a Profit
Sharing or Special Contribution Account.

    

    
      	
              2.  

            	
              By replacing
      Section 3.4 of the Plan, in its entirety, with the
    following:

            

    

    

    
      	
               
      

            	
              3.4

            	
              Employer
      Contributions.  Each Employer, in its sole discretion,
      may make either or both of the following types of contributions to the
      Plan on behalf of Participants employed by that
  Employer.

            

    

    

    
      	
              (a)  

            	
              Profit
      Sharing.  Each Employer may establish a “Profit Sharing
      Feature” by which a contribution to the Plan may be allocated to
      Participants pursuant to criteria related to the Employer’s annual
      performance, as established by resolution of its governing entity and
      subject to the approval of the Committee.  Each Profit Sharing
      Feature shall be set forth in a supplement forming part of the Plan and
      shall be applicable to that Participating Affiliate until changed by
      action of the governing entity of the Participating Affiliate and approved
      by the Committee.  Any such contribution will be made in
      accordance with Section 5.1 and will be invested pursuant to the
      Participant’s current election of investment of future
      contributions.

            

    

    

    
      	
              (b)  

            	
              Special
      Contribution.  Each Employer may establish a “Special
      Contribution Feature” by which a contribution to the Plan will be
      allocated to Participants pursuant to a specific formula established by
      resolution of its governing entity and subject to the approval of the
      Committee.  Each Special Contribution Feature shall be set forth
      in a supplement forming part of the Plan and shall be applicable to that
      Participating Affiliate until changed by action of the governing entity of
      the Participating Affiliate and approved by the Committee.  Any
      such contribution

            

    

    
      
         

      

      
        1

        
          

        

      

      
         

      

    

    will be made in
accordance with Section 5.1 and will be invested pursuant to the Participant’s
current election of investment of future contributions.

    

    Explanation:  This
amendment clarifies that Special Contribution Features are separate and distinct
from Profit Sharing Features, and clarifies the difference between the two
features.

    

    
      	
              3.  

            	
              By removing
      the previous Supplement D, Provisions Relating to
      the Hap Taylor & Sons Profit Sharing Feature, Supplement D-2,
      Provisions
      Relating to the Baldwin Contracting Company Profit Sharing Feature,
      Supplement D-3, Provisions Relating to
      the LTM, Inc. Profit Sharing Feature, Supplement D-4, Provisions Relating to
      the Connolly-Pacific Profit Sharing Feature, Supplement D-5, Provisions Relating to
      the DSS Company Profit Sharing Feature, Supplement D-6, Provisions Relating to
      the Anchorage Sand & Gravel Company, Inc. Profit Sharing
      Feature, Supplement D-7, Provisions Relating to
      the Concrete, Inc. Profit Sharing Feature, Supplement D-8, Provisions Relating to
      the KRC Aggregate, Inc. Profit Sharing Feature, Supplement D-11,
      Provisions
      Relating to the Knife River Corporation – South Profit Sharing
      Feature, Supplement D-12, Provisions Relating to
      the Frebco, Inc. Profit Sharing Feature, Supplement D-14, Provisions Relating to
      the Wagner-Smith Equipment Co. Profit Sharing Feature, Supplement
      D-15,  Provisions Relating to
      Bitter Creek Pipelines, LLC Profit Sharing Feature for Named
      Employees, Supplement D-16, Provisions Relating to
      the Bitter Creek Pipelines, LLC Special Contribution and  Profit
      Sharing Feature, Supplement D-18, Provisions Relating to
      the WHC, Ltd. Profit Sharing Feature, Supplement D-20, Provisions Relating to
      the Bell Electrical Contractors, Inc. Profit Sharing Feature,
      Supplement D-22, Provisions Relating to
      the Granite City Ready Mix, Inc. Profit Sharing Feature, Supplement
      D-24, Provisions
      Relating to the E.S.I., Inc. Profit Sharing Feature, Supplement
      D-34,  Provisions Relating to
      the Jebro Incorporated Profit Sharing Feature, Supplement D-38,
      Provisions
      Relating to the Kent’s Oil Service Profit Sharing Plan, and
      Supplement D-39 Provisions Relating to
      the Montana-Dakota Utilities Profit Sharing Feature, in their
      entirety, and replacing them with the
following:

            

    

    

    Supplement
D-1

     

    Provisions Relating to the
Profit Sharing Feature for

     

    Certain Participating
Affiliates

     

    
      	
              D-1-1

            	
              Introduction.  Certain
      Participating Affiliates in the Plan hereby establish Profit Sharing
      Features as described in this Supplement D-1, and will hereafter be
      referred to individually as a “Supplement D-1 Company” and collectively as
      “Supplement D-1 Companies.”  These Profit Sharing Features shall
      be in addition to all other contributions provided pursuant to the Plan,
      and effective as of the date(s) indicated
below.

            

    

     

    
      
         

      

      
        2

        
          

        

      

      
         

      

    

    
      	
              D-1-2

            	
              Eligibility to Share
      in the Profit Sharing Feature.  Participation in the
      Profit Sharing Feature(s) for any Plan Year is limited to employees of the
      Supplement D-1 Company who satisfy the Plan’s definition of Eligible
      Employee. The current and original effective dates for each Participating
      Affiliate’s respective Profit Sharing Feature are listed
      below.

            

    

     

    

    
      
        
          
            
              
                
                  
                    
                      
                        
                          
                            
                              
                                
                                  
                                    
                                      
                                        
                                          
                                            
                                              
                                                	
                                                        Participating Affiliate

                                                      	
                                                        Current Effective Date (Original Effective
      Date)

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

                                                      	
                                                        January 1,
      1999

                                                      
	
                                                        Baldwin
      Contracting Company, Inc.

                                                      	
                                                        January 1,
      1999

                                                      
	
                                                        Bell
      Electrical Contractors, Inc.

                                                      	
                                                        January 1,
      2002

                                                      
	
                                                        Bitter Creek
      Pipelines, LLC1

                                                      	
                                                        January 1,
      2001

                                                      
	
                                                        Concrete,
      Inc.

                                                      	
                                                        January 1,
      2001

                                                      
	
                                                        Connolly-Pacific
      Co.

                                                      	
                                                        January 1,
      2007

                                                      
	
                                                        DSS
      Company*

                                                      	
                                                        January 1,
      2004 (July 8, 1999)

                                                      
	
                                                        E.S.I.,
      Inc.

                                                      	
                                                        January 1,
      2008 (January 1, 2003)

                                                      
	
                                                        Fairbanks
      Materials, Inc.

                                                      	
                                                        May 1,
      2008

                                                      
	
                                                        Frebco,
      Inc.

                                                      	
                                                        January 1,
      2008 (July 1, 2000)

                                                      
	
                                                        Granite City
      Ready Mix, Inc.

                                                      	
                                                        June 1,
      2002

                                                      
	
                                                        Hap Taylor
      & Sons, Inc.

                                                      	
                                                        January 1,
      2006 (January 1, 1999)

                                                      
	
                                                        Jebro
      Incorporated

                                                      	
                                                        November 1,
      2005

                                                      

                                              

                                            

                                          

                                        

                                      

                                    

                                  

                                

                              

                            

                          

                        

                      

                    

                  

                

              

            

          

        

      

    

    

    

      

    

      
      1
Requirement to be an Active Employee on the last day of the Plan Year does not
apply.

    

    
      
         

      

      
        3

        
          

        

      

      
         

      

    

    

    
      
        
          
            
              
                
                  
                    
                      
                        
                          
                            
                              
                                
                                  	
                                          Participating Affiliate

                                        	
                                          Current Effective Date (Original Effective
      Date)

                                        
	
                                          Kent’s Oil
      Service

                                        	
                                          January 1,
      2007

                                        
	
                                          Knife River
      Corporation - South   (formerly Young Contractors,
      Inc.)

                                        	
                                          January 1,
      2008 (January 1, 2007)

                                        
	
                                          KRC
      Aggregate, Inc.

                                        	
                                          January 1,
      2003

                                        
	
                                          Knife River -
      Southern Idaho, a Division of Hap Taylor & Sons, Inc.

                                        	
                                          January 1,
      2006

                                        
	
                                          Knife River
      Spokane, a Division of Hap Taylor & Sons, Inc.

                                        	
                                          January 1,
      2006

                                        
	
                                          LTM,
      Incorporated

                                        	
                                          January 1,
      2003

                                        
	
                                          Montana-Dakota
      Utilities Co. (including union employees

                                        	
                                          January 1,
      2008

                                        
	
                                          Wagner
      Industrial Electric, Inc.

                                        	
                                          January 1,
      2008

                                        
	
                                          Wagner Smith
      Equipment Co.

                                        	
                                          January 1,
      2008 (July 1, 2000)

                                        
	
                                          WHC,
      Ltd.

                                        	
                                          September 1,
      2001

                                        

                                

                              

                            

                          

                        

                      

                    

                  

                

              

            

          

        

      

    

    

     

    *In the event a
Participating Affiliate adopts a Profit Sharing Feature, effective as of the
date of participation in the Plan, the amount of any such contribution allocated
to a Supplement D-1 Participant shall be based upon Compensation, excluding
bonuses, received while in the employ of the Participating Affiliate after the
date of acquisition by the Company or any Affiliate.

     

    

     

    In order to share
in the allocation of any profit sharing contribution made by a Supplement D-1
Company pursuant to Paragraph 3 below for a given Plan Year, Participants
employed by a Supplement D-1 Company must complete 1,000 Hours of Service
(prorated for the Plan Year in which the Profit Sharing Feature becomes
effective) in that Plan Year, be an Active Employee of the Supplement D-1
Company on the last day of the Plan Year, and must not be covered by a
collectively bargained unit to which the Profit Sharing has not been extended.
However, an Eligible Employee of a Knife River Corporation Participating
Affiliate who transfers during the Plan Year and remains employed by a Knife
River Corporation Participating Affiliate on the last day of the Plan Year will
be eligible to

     

    
      
         

      

      
        4

        
          

        

      

      
         

      

    

    receive a pro-rated
profit sharing contribution from each Knife River Corporation Participating
Affiliate.  Participants who meet the requirements of this paragraph
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 attaining age 65 during such Plan
Year, but does not mean an employee whose employment has been terminated
effective on or before December 31 of that Plan Year.

    

    
      	
              D-1-3

            	
              Amount of Profit
      Sharing Contributions, Allocation.  For each Plan Year,
      the governing entity of each Supplement D-1 Company, in its discretion,
      shall determine the amount (if any) of profit sharing contributions to be
      made to the Plan based upon its own profitability.  The amount
      of any such contribution for a Plan Year by any specific Supplement D-1
      Company shall be allocated to its Supplement D-1 Participants based upon
      those Participants’ Compensation, excluding bonuses, received while
      employed by that Supplement D-1 Company for that Plan
  Year.

            

    

     

    
      	
               
      

            	
              Compensation
      for the first effective Plan Year of each Supplement D-1 Company shall
      include Compensation paid to the Supplement D-1 Participant by said
      company on and after said company’s effective date shown
      above.

            

    

     

    
      	
              D-1-4

            	
              Vesting.  Notwithstanding
      anything in Section 4.2 to the contrary, Supplement D-1 Participants shall
      be vested in their Profit Sharing Account only upon completing three (3)
      Years of Vesting Service as defined below; provided, however that if
      vesting under an acquired company’s previous retirement plan resulted in
      an greater vesting percentage, the Profit Sharing Account for employees
      hired prior to acquisition by the Company or any of its Affiliates shall
      vest in accordance with the accelerated vesting
  schedule.

            

    

     

    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 a Supplement
D-1 Company, 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 the Supplement D-1 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

        
          

        

      

      
         

      

    

    
      	
              D-1-5

            	
              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.

            

    

     

    
      
        	
                D-1-6

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

              

      

    

     

    

    Explanation: This amendment consolidates
the previous supplements for the above companies into one single supplement to
create efficiencies in maintaining the plan document and retain consistency in
the profit sharing feature supplements.  This amendment also provides
for new profit sharing features for Fairbanks Materials, Inc. and Wagner
Industrial Electric, Inc.

    

    
      	
              4.  

            	
              By removing
      previous Supplement D-17, Provisions Relating to
      the Fidelity Exploration & Production Company Special Contribution
      Feature, Supplement D-27, Provisions Relating to
      the Great Plains Natural Gas Special Contribution Feature,
      Supplement D-30, Provisions Relating to
      the Rocky Mountain Contractors, Inc. Special Contribution Feature,
      and D-31, Provisions Relating to
      the Hamlin Electric Company Special Contribution Feature, in their
      entirety, and replacing them with the
following:

            

    

    

     

    Supplement
D-2

     

    Provisions
Relating to the Special Contribution Feature for

     

    Certain
Participating Affiliates

     

    
      	
              D-2-1

            	
              Introduction.  Certain
      Participating Affiliates in the Plan hereby establish Special Contribution
      Features as described in this Supplement D-2, and will hereafter be
      referred to individually as a “Supplement D-2 Company” and collectively as
      “Supplement D-2 Companies.”  These Special Contribution Features
      shall be in addition to all other contributions provided pursuant to the
      Plan, and effective as of the date(s) indicated
  below.

            

    

     

    
      	
              D-2-2

            	
              Eligibility to Share
      in the Special Contribution.  Participation in the
      Special Contribution(s) for any Plan Year is limited to employees of the
      Supplement D-2 Company who satisfy the Plan’s definition of Eligible
      Employee. The current and original effective dates for each Participating
      Affiliate’s respective Special Contribution Feature are listed in the
      chart below.

            

    

     

     

    
      
        
        

      

      
        6

        
          

        

      

      
        
        

      

    

    
 

     

    
      
        
          
            
              
                
                  
                    
                      
                        
                          
                            
                              	
                                      Participating Affiliate

                                    	
                                      Current Effective Date

                                      (Original Effective Date)

                                    	
                                      Special Contribution Amount – Percentage of
      Compensation

                                    
	
                                      Bitter Creek
      Pipelines, LLC2

                                    	
                                      January 1,
      2006 (January 1, 2001)

                                    	
                                      5%

                                    
	
                                      Fidelity
      Exploration & Production Company3

                                    	
                                      January 1,
      2006  (July 2, 2001)

                                    	
                                      5%

                                    
	
                                      Great Plains
      Natural Gas (hired before January 1, 2006)4

                                    	
                                      January 1,
      2003

                                    	
                                      4%

                                    
	
                                      Hamlin
      Electric Company

                                    	
                                      January 1,
      2005

                                    	
                                      10%

                                    
	
                                      Intermountain
      Gas Company*

                                    	
                                      October 12,
      2008

                                    	
                                      6.5%

                                    
	
                                      Rocky
      Mountain Contractors, Inc. – Union

                                    	
                                      January 1,
      2008

                                    	
                                      3%

                                    
	
                                      Rocky
      Mountain Contractors, Inc.

                                    	
                                      January 1,
      2005

                                    	
                                      10%

                                    

                            

                          

                        

                      

                    

                  

                

              

            

          

        

      

    

     

    *In the event a
Participating Affiliate adopts a Special Contribution Feature, effective as of
the date of participation in the Plan, the amount of any such contribution
allocated to a Supplement D-2 Participant shall be based upon Compensation,
excluding bonuses, received while in the employ of the Participating Affiliate
after the date of acquisition by the Company and any Affiliate.

     

    

     

    

      

    

      
      2 The following participants of Bitter
Creek Pipelines, LLC are excluded: Brien Beadle, Grady Breipohl, Jon Forbes,
Richard Guderjahn, Steven Haag, Raymond Harms, Wade Hasler, Douglas Henry,
Pamela Lynn, Todd Mandeville, Marlin Mogan, Jason Stanfill, Dale Sudbrack, and
Barbara Sunford.

    

      
      3 The
following participants of Fidelity Exploration & Production Company are
excluded: Harlan R. Jirges, Timothy M. Ree, Marvin E. Rygh, Judy A. Schmitt, and
Dennis M. Zander.

    

      
         4 See
Supplement D-6 for those employees hired on or after January 1,
2006.

    

    
      
         

      

      
        7

        
          

        

      

      
         

      

    

    In order to share
in the allocation of any Special Contribution made by a Supplement D-2 Company
pursuant to Paragraph 3 below for a given Plan Year, Participants employed by a
Supplement D-2 Company must complete 1,000 Hours of Service (prorated for the
Plan Year in which the Special Contribution Feature becomes effective) in that
Plan Year, be an Active Employee of the Supplement D-2 Company on the last day
of the Plan Year, and must not be covered by a collectively bargained unit to
which the Special Contribution has not been extended5. Participants who meet the requirements of
this paragraph 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, or who terminated employment due to
Disability, Death or Retirement on or after attaining age 65 during such Plan
Year, but does not mean an employee whose employment has been terminated
effective on or before December 31 of that Plan Year.

     

    
      	
              D-2-3

            	
              Amount of Special
      Contributions, Allocation.  For each Plan Year, each
      Supplement D-2 Company, shall make a special contribution to the Plan on
      behalf of the Supplement D-2 Participants that it employs in an amount
      equal to the percentage of eligible Compensation (excluding bonuses)
      listed in the table above.  Compensation for the Plan Year in
      which the Special Contribution Feature becomes effective for a particular
      Supplement D-2 Company, shall include Compensation paid to a Supplement
      D-2 Participant during that Plan Year after the date the Special
      Contribution feature became
effective.

            

    

     

    
      	
              D-2-4

            	
              Vesting.  Notwithstanding
      anything in Section 4.2 to the contrary, Supplement D-2 Participants shall
      be vested in their Profit Sharing/Special Contribution Accounts only upon
      completing three (3) Years of Vesting Service as defined below; provided,
      however that if vesting under an acquired company’s previous retirement
      plan resulted in an greater vesting percentage, the Profit Sharing
      Accounts for employees hired prior to acquisition by the Company or any of
      its Affiliates shall vest in accordance with the accelerated vesting
      schedule.

            

    

     

    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 a Supplement
D-2 Company, the Company and all Affiliates that occurred prior to the effective
date of Supplement

     

    

      

    

      
      5
Requirement to be an Active Employee on the last day of the Plan Year does not
apply to Bitter Creek Pipelines, LLC, Fidelity Exploration & Production
Company, Great Plains Natural Gas, Intermountain Gas Company, and Rocky Mountain
Contractors, Inc. (union).  In addition, completion of 1,000 Hours of
Service does not apply to Intermountain Gas Company and Rocky Mountain
Contractors, Inc. (union).

    

    
      
         

      

      
        8

        
          

        

      

      
         

      

    

    D-2’s participation
in this Special Contribution feature shall be recognized for purposes of this
Paragraph, applying these rules as if the Supplement D-2 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 Special Contribution account upon Death, Disability, or
attaining age 65.

     

    
      	
              D-2-5

            	
              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.

            

    

     

    
      	
              D-2-6

            	
              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.

            

    

     

    Explanation:  This amendment consolidates
the previous supplements for the above companies into one single supplement to
create efficiencies in maintaining the plan document and retain consistency in
the special contribution feature supplements.  This amendment also
provides for a new special contribution feature for Intermountain Gas
Company.

    

    
      	
              5.  

            	
              By removing
      previous Supplement D-1, Provisions Relating to
      the Knife River Corporation – North Central Profit Sharing Feature,
      Supplement D-21, Provisions Relating to
      the Northstar Materials, Inc. Profit Sharing Feature, Supplement
      D-28, Provisions
      Relating to the Knife River Midwest, LLC Profit Sharing Feature,
      and Supplement D-40, Provisions Relating to
      the Ames Sand & Gravel, Inc. Profit Sharing Feature, in their
      entirety, and replacing them with the
following:

            

    

    

    Supplement
D-3

     

    Provisions
Relating to the Profit Sharing Feature for

     

    Certain
Participating Affiliates

     

    
      	
              D-3-1

            	
              Introduction.  Certain
      Participating Affiliates in the Plan hereby establish Profit Sharing
      Features as described in this Supplement D-3, and will hereafter be
      referred to individually as a “Supplement D-3 Company” and collectively as
      “Supplement D-3 Companies.”  These Profit Sharing Features shall
      be in addition to all other contributions provided pursuant to the Plan,
      and effective as of the date(s) indicated
below.

            

    

     

    
      	
              D-3-2

            	
              Eligibility to Share
      in the Profit Sharing Feature.  Participation in the
      Profit Sharing Feature(s) for any Plan Year is limited to employees of the
      Supplement D-3 Company who satisfy the Plan’s definition of Eligible
      Employee. The effective date for each Participating Affiliate’s respective
      Profit Sharing Feature is listed
below.

            

    

     

    
      
         

      

      
        9

        
          

        

      

      
         

      

    

    

     

    
      
        
          
            
              
                
                  
                    
                      
                        
                          	
                                  Participating Affiliate

                                	
                                  Current Effective Date

                                  (Original Effective Date

                                
	
                                  Ames Sand
      & Gravel, Inc.

                                	
                                  July 16,
      2007

                                
	
                                  Knife River –
      ND  Division, a Division of Knife River Corporation – North
      Central

                                	
                                  January 1,
      2007

                                
	
                                  Knife River
      Corporation – North Central

                                	
                                  January 1,
      2007

                                
	
                                  Knife River
      Midwest, LLC

                                	
                                  April 1, 2007
      (April 1, 2004)

                                
	
                                  Northstar
      Materials, Inc.

                                	
                                  January 1,
      2003

                                

                        

                      

                    

                  

                

              

            

          

        

      

    

    

     

    In order to share
in the allocation of any profit sharing contribution made by a Supplement D-3
Company pursuant to Paragraph 3 below for a given Plan Year, Participants
employed by a Supplement D-3 Company must complete 1,000 Hours of Service
(prorated for the Plan Year in which the Profit Sharing Feature becomes
effective) in that Plan Year, be an Active Employee of a Supplement D-3 Company
on the last day of the Plan Year, have made Savings Contributions to the Plan
during the Plan Year of not less than one percent (1%) of their Compensation,
and must not be covered by a collectively bargained unit to which the Profit
Sharing has not been extended. However, an Eligible Employee of a Knife River
Corporation Participating Affiliate who transfers during the Plan Year and
remains employed by a Knife River Corporation Participating Affiliate on the
last day of the Plan Year will be eligible to receive a prorated profit sharing
contribution from each Knife River Corporation Participating
Affiliate.  Participants who meet the requirements of this paragraph
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, or who terminated employment due to
Disability, Death or Retirement on or after attaining age 65 during such Plan
Year, but does not mean an employee whose employment has been terminated
effective on or before December 31 of that Plan Year.

    
      
         

      

      
        10

        
          

        

      

      
         

      

    

    
      	
              D-3-3

            	
              Amount of Profit
      Sharing Contributions, Allocation.  For each Plan Year,
      the governing entity of each Supplement D-3 Company, in its discretion,
      shall determine the amount (if any) of profit sharing contributions to be
      made to the Plan based upon its own profitability.  The amount
      of any such contribution for a Plan Year by any specific Supplement D-3
      Company shall be allocated to its Supplement D-3 Participants based upon
      those Participants’ Compensation, excluding bonuses, received while
      employed by that Supplement D-3 Company for that Plan
  Year.

            

    

     

    
      	
               
      

            	
              Compensation
      for the first effective Plan Year of each Supplement D-3 Company shall
      include Compensation paid to the Supplement D-3 Participant by said
      company on and after said company’s effective date shown
      above.

            

    

     

    
      	
              D-3-4

            	
              Vesting.  Notwithstanding
      anything in Section 4.2 to the contrary, Supplement D-3 Participants shall
      be vested in their Profit Sharing Account 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 a Supplement
D-3 Company, 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 the Supplement D-3 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.

    

    
      	
              D-3-5

            	
              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.

            

    

     

    
      	
              D-3-6

            	
              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.

            

    

     

    Explanation:  This amendment consolidates
the previous supplements for the above companies into one single supplement to
create efficiencies in maintaining the plan document and retain consistency in
the profit sharing feature supplements.  These companies require the
participants to contribute to the plan in order to receive the profit sharing
contribution.

     

    
      
         

      

      
        11

        
          

        

      

      
         

      

    

    
      	
              6.  

            	
              By
      renumbering Supplement D’s not consolidated or removed pursuant to other
      provisions of this amendment as
follows:

            

    

     

     

    
      
        
          
            
              
                
                  
                    
                      
                        	
                                Participating Affiliate

                              	
                                Previous Supplement Number

                              	
                                New Supplement Number

                              
	
                                Cascade
      Natural Gas Corporation

                              	
                                D-19

                              	
                                D-4

                              
	
                                Morse Bros.,
      Inc.

                              	
                                D-29

                              	
                                D-5

                              
	
                                MDU Resources
      Group, Inc.

                              	
                                D-35

                              	
                                D-6

                              
	
                                JTL Group,
      Inc.

                              	
                                D-36

                              	
                                D-7

                              

                      

                    

                  

                

              

            

          

        

      

    

    

     

    Explanation:  This amends the Plan to
simplify the numbering system for Supplement D’s that were not consolidated
under the other provisions of this amendment.

     

    
      	
              7.  

            	
              By removing
      Supplement D-9. Provisions Relating to
      the Continental Line Builders, Inc. Special Contribution Feature
      and Supplement D-13, Provisions Relating to
      the Wagner-Smith Pumps & Systems, Inc. Profit Sharing Feature,
      in their entirety.

            

    

     

    Explanation:  The special
contribution feature, Supplement D-9, is being removed since all employees of
Continental Line Builders, Inc. become employees of Rocky Mountain Contractors,
Inc., effective January 1, 2008; the profit sharing feature, Supplement
D-13, is removed as Wagner-Smith Pumps & Systems, Inc. no longer has active
employees.

    

     

    
      	
              8.  

            	
              By replacing
      Section G-6 of Supplement G of the Plan, in its entirety, with the
      following:

            

    

     

    
      
        	
                 G-6.

              	
                Supplemental
      Contributions.  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, (a
      “Davis-Bacon Supplemental Contribution”) (i) in such amount as may be
      necessary to satisfy the Prevailing Wage Law’s required fringe cost 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 or (ii) in such amount as may
      be necessary to satisfy the Prevailing
Wage

              

      

    

     

    
      
         

      

      
        12

        
          

        

      

      
         

      

    

    Law’s required
fringe cost without regard to any employer Matching and Profit Sharing
Contributions made on behalf of such Davis-Bacon Employee.  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.

     

    Explanation:  This
revision amends Supplement G, which sets forth the Prevailing Wage Law
Requirements, to account for the practices of certain business units that do not
offset the Davis-Bacon Supplemental Contribution with employer match and profit
sharing contributions, if any.

     

    
      	
              9.  

            	
              By adding a
      new Schedule B with the following
entries.

            

    

     

    Knife River
Corporation – North Central shall make supplemental contributions on behalf of
its Davis-Bacon Employees in such amounts as may be necessary to satisfy the
Prevailing Wage Law’s required fringe cost 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 pursuant
to Supplement G.

     

    Effective as of
January 1, 2003, and amended January 1, 2008.

     

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

    Knife River –
Southern Idaho, a Division of Hap Taylor & Sons, Inc. shall make
supplemental contributions on behalf of its Davis-Bacon Employees in such amount
as may be necessary to satisfy the Prevailing Wage Law’s required fringe cost
without regard to any employer Matching and Profit Sharing Contributions
pursuant to Supplement G.

     

    Effective as of May
3, 2004, and amended January 1, 2008.

     

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

    JTL Group, Inc.
shall make supplemental contributions on behalf of its Davis-Bacon Employees in
such amount as may be necessary to satisfy the Prevailing Wage Law’s required
fringe cost without regard to any employer Matching and Profit Sharing
Contributions pursuant to Supplement G.

     

    Effective as of
January 1, 2005, and amended January 1, 2008.

     

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

    
      
         

      

      
        13

        
          

        

      

      
         

      

    

    Knife River –
Spokane, a Division of Hap Taylor & Sons, Inc. shall make supplemental
contributions on behalf of its Davis-Bacon Employees in such amount as may be
necessary to satisfy the Prevailing Wage Law’s required fringe cost without
regard to any employer Matching and Profit Sharing Contributions pursuant to
Supplement G.

     

    Effective as of
July 1, 2005, and amended January 1, 2008.

     

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

     

    Kent’s Oil Service
shall make supplemental contributions on behalf of its Davis-Bacon Employees in
such amount as may be necessary to satisfy the Prevailing Wage Law’s required
fringe cost 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 pursuant to Supplement
G.

     

    Effective as of
September 1, 2008, and amended January 1, 2008.

     

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

     

    Explanation:  This schedule clarifies the
manner in which the above Participating Affiliates have implemented the
provisions of Supplement G and provides that this feature may be implemented by
other Participating Affiliates through written consent of the
Committee.

    

     

    IN WITNESS WHEREOF,
MDU Resources Group, Inc., as Sponsoring Employer of the Plan, has caused this
amendment to be duly executed by a member of the MDU Resources Group, Inc.
Employee Benefits Committee on this 24th day of November, 2008.

     

    
      
        
          	 
    	 	
                  MDU RESOURCES
      GROUP, INC.

                  EMPLOYEE
      BENEFITS COMMITTEE

                
	 
    	 	 
    
	 
    	 	 
    
	 
    	 By: 	
                  /s/ Vernon A. Raile     

                
	 
    	 	     
      Vernon A. Raile, Chairman

        

      

    

     

     

    14ex4_20.htm

    
       

       

       

       

       

       

       

       

      EXHIBIT 4.20

       

       

       

       

       

       

       

       

      
        
          
             

          

          
             

            
              

            

          

          
             

          

        

      

       

    

    Exhibit
4.20

     

     

    

    INSTRUMENT
OF AMENDMENT TO THE

    MDU
RESOURCES GROUP, INC.

    401(k)
RETIREMENT PLAN

     

    The MDU Resources
Group, Inc. 401(k) Retirement Plan, (as amended and restated December 1, 2006)
(the “Plan”), is hereby further amended, effective as of January 1, 2008, unless
otherwise indicated, as follows:

     

    
      	
              1.

            	
              Effective
      January 1, 2009, by replacing the definition of “Compensation” under
      Article I of the Plan, in its entirety, with the
  following:

            

    

     

    
      	
               
      

            	
              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 Sections
      125, 132(f)(4), 402(e)(3), 402(h), or 403(b) of the Code, including any
      differential wage payment (as defined in Section 3401(h)(2) of the Code),
      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 Employer which does not constitute base
      compensation, such as bonuses and other incentive
      compensation.

            

    

     

    Explanation:  As
required by the Heroes Earnings Assistance and Relief Tax Act of 2008 (the
“HEART Act”) this change amends the Plan to include differential wage payments
as Compensation for deferral and other Plan purposes.

     

    
      	
              2.

            	
              Effective as
      of January 1, 2007, by adding the following sentence at the end of the
      definition of “Eligible Rollover Distribution” in Article I of the
      Plan:

            

    

     

    A portion of a
distribution shall not fail to be an Eligible Rollover Distribution merely
because the portion consists of after-tax employee contributions which are not
includible in gross income.  However, such portion may be paid only to
an individual retirement account or annuity described in Section 408(a) or
408(b) of the Code, or to a qualified retirement plan (either a defined
contribution plan or a defined benefit plan) described in Section 401(a) or
403(a) of the Code, or an annuity contract described in Section 403(b) of the
Code that agrees to separately account for amounts so transferred.

    

    
      
        
           

        

        
          1

          
            

          

        

        
           

        

      

    

    

    Explanation:  The
Pension Protection Act of 2006
(the “PPA”) requires this change to expand the rollover provisions to
allow the rollover of after-tax amounts to 403(b) plans and defined benefit
plans, provided certain conditions are met.

     

    
      	
              3.

            	
              By adding the
      following sentence at the end of the definition of “Highly Compensated
      Employee” in Article I of the Plan:

            

    

     

    For plan years
beginning after December 31, 2007, for purposes of this subsection, the term
“compensation” means Section 415 compensation (as defined in Section
3.7).

     

    Explanation:  This
change updates internal cross references to comply with the recently-issued
final regulations under Section 415 of the Code.

     

    
      	
              4.

            	
              Effective
      January 1, 2009, by replacing the first two sentences of Subsection 2.2(c)
      of the Plan with the following:

            

    

     

    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; provided, however that,
notwithstanding any provision of the Plan to the contrary, (i) contributions,
benefits, and service credit with respect to qualified military service will be
provided in accordance with Section 414(u) of the Code, (ii) in the case of a
Participant who dies while performing qualified military service (as defined in
Section 414(u) of the Code) on or after January 1, 2007, the survivors of the
Participant are entitled to any benefits (other than benefit accruals relating
to the period of qualified military service) provided under the Plan had the
Participant resumed and then terminated employment on account of
death.

    

    Explanation:  This amendment
adds language required under the HEART Act to provide that any additional
benefit (other than accrual service credit for military service) that is
available to the survivor of an active employee who dies while employed with the
company shall be available to the survivors of participants who die while in
qualified military service.

     

    
      	
              5.

            	
              By replacing
      the phrase “Eligible Employee’s Section 415 Compensation (as defined in
      Section 3.7)” for the phrase “Eligible Employee’s compensation (as
      determined for purposes of Section 415(c)(3) of the Code and the
      regulations thereunder)” where the latter appears in Subsections 3.5(c)
      and 3.6(c) of the Plan.

            

    

     

    Explanation:  This
change updates internal cross references to comply with the recently-issued
final regulations under Section 415 of the Code.

     

    

    
      
        
           

        

        
          2

          
            

          

        

        
           

        

      

    

     

    
      By replacing
Section 3.7 of the Plan, in its entirety, with the following:

    

     

    
      
        	
                3.7

              	
                Contribution
      Limitation.  Notwithstanding any provision of the Plan to
      the contrary, and except to the extent permitted under Section 414(v) of
      the Code, the “annual additions” (as defined below) to a Participant’s
      Accounts shall not exceed the lesser of (i) 100 percent of the
      Participant’s total “Section 415 compensation” (as defined below) or (ii)
      $46,000, as adjusted for cost-of-living increases under Section 415(d) of
      the Code.  Plan benefits shall be paid in accordance with
      Section 415 of the Code and applicable Treasury Regulations issued
      thereunder, the requirements of which are incorporated herein by reference
      to the extent not specifically provided herein.

              
	 	 
	 	      
                The term
      “annual addition” for any Plan Year means the sum of (i) the savings
      contributions, matching contributions and profit sharing contributions, if
      any, credited to a Participant’s Accounts for that year, and (ii) the
      contributions made by an Employer or Affiliate on behalf of such
      Participant (including contributions made by such Participant pursuant to
      an election to defer earnings), and any remainders to be credited to his
      account under any other defined contribution plan maintained by the
      Employers or Affiliates in which such employee
      participates.  The Plan Administrator shall take any actions it
      deems advisable to avoid an annual addition in excess of the limitations
      set forth in Section 415 of the Code; provided, however, if a
      Participant’s annual addition for a Plan Year actually exceeds the
      limitations of this subsection 3.7, the Plan Administrator shall correct
      such excess in accordance with applicable Treasury Regulations or
      applicable guidance issued by the Internal Revenue
      Service.

              
	 	 
	 	The term
      “Section 415 compensation” shall mean the total of all of the wages,
      salaries and other amounts received by the Participant from an Employer or
      Affiliate for services rendered to an Employer or Affiliate as reflected
      on Form W-2, but only to the extent such amounts are includible as
      compensation under Section 415(c)(3) of the Code and the regulations
      thereunder (including any amounts includible in a Participant’s income
      under the rules of Section 409A of the Code or because the amounts are
      constructively received by the Participant for any year beginning on or
      after January 1, 2008), plus (a) any elective deferrals (as defined in
      Section 402(g)(3) of the Code) and (b) any amount contributed or deferred
      by an Employer at the Participant’s election which is excludable from
      income under Sections 125, 132(f)(4) or 457 of the
  Code.
	 	 
	 	Notwithstanding
      the foregoing, Section 415 compensation for a Plan Year shall include
      compensation paid to the Participant by
the

      

    

     

    
       

    

    
       

    

    
      
        
           

        

        
          3

          
            

          

        

        
           

        

      

    

     

    
      

      
        	
                 

              	
                later of 2-1⁄2 months after the Participant’s
      severance from employment with an Employer or the end of the Plan Year
      that includes the date of the Participant’s severance from employment with
      such Employer if: (i) the payment is regular compensation for services
      during the Participant’s regular working hours, or compensation for
      services outside the Participant’s regular working hours (such as overtime
      or shift differential), commissions, bonuses, or other similar payments,
      and, absent a severance from employment, the payments would have been paid
      to the Participant while the Participant continued in employment with an
      Employer; (ii) the payment is for unused accrued bona fide vacation time
      that the Participant would have been able to use if employment had
      continued; or (iii) the payment is received by the Participant pursuant to
      a nonqualified unfunded deferred compensation plan, but only if the
      payment would have been paid at the same time if employment had continued
      and only to the extent the payment is includible in gross
      income.  Payments other than those described above shall not be
      considered compensation if paid after severance from employment, even if
      they are paid by the later of 21⁄2 months after the date of severance from
      employment or the end of the Plan Year that includes the date of severance
      from employment, except: (i) payments to an individual who does not
      currently perform services for an Employer by reason of qualified military
      service (within the meaning of Section 414(u)(1) of the Code) to the
      extent these payments do not exceed the amounts the individual would have
      received if the individual had continued to perform services for the
      Employer rather than entering qualified military service; or (ii)
      compensation paid to a Participant who is permanently and totally
      disabled, as defined in Section 22(e)(3) of the Code, provided that either
      salary continuation applies to all Participants who are permanently and
      totally disabled for a fixed or determinable period, or the Participant
      was not a highly compensated employee immediately before becoming
      disabled.  Notwithstanding any provision of the Plan to the
      contrary, Section 415 compensation shall not include amounts in excess of
      the limitation under Section 401(a)(17) of the Code in effect for the Plan
      Year. 

              

      

       

    

    Explanation:  This
change amends the Plan’s definition of Section 415 Compensation to comply with
the recently-issued final regulations under Section 415 of the
Code.

    

    
      	
              7.

            	
              Effective January 1, 2009, by adding the following
      two sentences at the end of Subsection 4.6(a) of the
      Plan:

            

    

     

    In accordance with Section 414(u)(12) of the Code, a
Participant receiving a differential wage payment (as defined in Section
3401(h)(2) of the Code) shall be treated as having been
severed

    

    
      
        
           

        

        
          4

          
            

          

        

        
           

        

      

    

    

    from employment with the Employers and Affiliates for
purposes of taking a distribution of his or her Account during any period the
Participant performs service in the uniformed services while on active duty for
a period of more than 30 days.  If a Participant elects to receive a
distribution pursuant to the preceding sentence, such Participant shall not be
permitted to make Savings Contributions under Section 3.1 of the Plan during the
six-month period beginning on the date of the distribution.

    

    Explanation:  The
HEART Act provides that a Participant who is serving in the military and
receiving differential wage payments remains an “employee” of the Employer, but
such Participant is not prohibited from receiving a distribution from the Plan
because of his or her employment status.  This change amends the Plan
to provide that, for purposes of receiving a distribution, such Participant is
treated as having been severed from employment for any period during which the
Participant is performing in the uniformed services while on active duty for
more than 30 days.  However, if any amounts are distributed on account
of the foregoing rule, the Participant is not permitted to make elective
deferrals to the Plan during the six-month period beginning on the date of
distribution.

    

    
      	
              8.

            	
              By adding the
      following two sentences at the end of Section 4.7, Distributions Made in
      Accordance with Code Section 401(a)(31),  of the
      Plan:

            

    

     

    Solely to the
extent permitted in Sections 408A(c)(3)(B), (d)(3) and (e) of the Code and the
regulations and other guidance issued thereunder, an eligible Distributee may
elect to roll over any portion of an Eligible Rollover Distribution to a Roth
IRA (as defined by Section 408A of the Code) in a “Qualified Rollover
Contribution” (as defined in Section 408A(e) of the Code), provided that the
rollover requirements of Section 402(c) of the Code are met, and provided
further that, in the case of an Eligible Rollover Distribution to a non-spouse
beneficiary, the Roth IRA is treated as an inherited individual retirement
account (within the meaning of Section 408(d)(3)(C) of the Code).  For tax years beginning prior to January 1, 2010, a
Distributee will not be eligible to make a Qualified Rollover Contribution
unless he or she satisfies the requirements
of Section
408A(c)(3)(B) of the Code and the regulations and
other guidance issued thereunder.

    

    

    

    Explanation:  As
required by the PPA, this particular amends the Plan to allow for rollovers to
Roth IRAs.

    

    IN WITNESS WHEREOF,
MDU Resources Group, Inc., as Sponsoring Employer of the Plan, has caused this
amendment to be duly executed by a member of the MDU 

    
      
        
           

        

        
          5

          
            

          

        

        
           

        

      

    

    
Resources
Group, Inc. Employee Benefits Committee on this 24th day of November,
2008.

       

      
        
          
            
              
                
                  
                    	 
    	
                            MDU RESOURCES
      GROUP, INC.

                              EMPLOYEE
      BENEFITS COMMITTEE

                          
	 
    	 
    
	 
    	 
    
	 
    	By: 	
                            /s/ Vernon A. Raile

                          
	 
    	 	
                            Vernon A.
      Raile,
Chairman

                          

                  

                

              

            

          

        

      

       

      
 

    

    6

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