Document:

Wdesk | MDU-12-31-14EX10(aj)

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

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

		
	1.
	Effective January 1, 2014, by replacing the table in Section D-1-2 Eligibility to  Share in the Profit Sharing Feature  of Supplement D-1, Provisions Relating to   the Profit Sharing Feature for certain Participating Affiliates, in its entirety, with                                         the following:

	
		
	Participating Affiliate
	Current Effective Date
(Original Effective Date)2

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

	Baldwin Contracting Company, Inc.
	January 1, 1999

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

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

	Concrete, Inc.
	January 1, 2001

	Connolly-Pacific Co.
	January 1, 2007

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

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

	Fairbanks Materials, Inc.
	May 1, 2008

	Granite City Ready Mix, Inc.
	June 1, 2002

	Great Plains Natural Gas Co.
	January 1, 2008

1

	
		
	Participating Affiliate
	Current Effective Date
(Original Effective Date)2

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

	Intermountain Gas Company
	January 1, 2011

	JTL Group, Inc.5
	January 1, 2014

	Jebro Incorporated
	November 1, 2005

	Kent’s Oil Service4
	January 1, 2007

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

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

	Knife River Corporation – Northwest (the Southern Oregon Division)
	

January 1, 2012

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

	Knife River Corporation – Northwest (the Utah Division)
	

January 1, 2014

	Knife River Corporation – Northwest (the Western Oregon Division)
	

January 1, 2012

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

	LTM, Incorporated
	January 1, 2003

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

	Oregon Electric Construction, Inc.3
	March 7, 2011

	Wagner Industrial Electric, Inc.
	

January 1, 2008

2

	
		
	Participating Affiliate
	Current Effective Date
(Original Effective Date)2

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

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

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

	WBI Energy Midstream Utah, LLC1/3
	August 1, 2014

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

	WHC, Ltd.
	September 1, 2001

1/Eligible employees participating in a management incentive compensation plan or an executive incentive compensation plan are not eligible for a Profit Sharing Contribution. Employees of the WBI Energy Corrosion Services division of WBI Energy Midstream, LLC are excluded from this feature.
2/In the event a Participating Affiliate adopts a Profit Sharing Feature on a date other than January 1, effective as of the date of participation in the Plan, the amount of any such contribution allocated to a Supplement D‐1 Participant shall be based upon Compensation, received while in the employ of the Participating Affiliate after the date of acquisition by the Company or any Affiliate.
3/Requirement to be an Active Employee on the last day of the Plan Year does not apply.
4/The following participants of Kent’s Oil Service are granted vesting service for prior years of service with Spirit Road Oils: Isaias Jaimes, Hideo Lewis, Christopher Niffenegger, Jose Padilla, George Velador, and Anthony Willis.
5/Eligible JTL Casper hourly employees (both union and nonunion), including those employees who participate in the Operating Engineers Local No. 800 & The Wyoming Contractors’ Association, Inc. Pension Trust Fund for Wyoming (JTL MEP employees.)
Explanation: This amendment adds Knife River Corporation – Northwest (Utah Division) (“KR-Utah”) as a Participating Affiliate in Supplement D-1 (Profit Sharing Feature) of the K‐Plan as of January 1, 2014, due to its desire to participate in the Profit Sharing Feature.

		
	2.
	Effective January 1, 2015, by replacing the table in Section D-1-2 Eligibility to Share in the Profit Sharing Feature  of Supplement D-1, Provisions Relating to the Profit Sharing Feature for certain Participating Affiliates, in its entirety, with the following:

	
		
	Participating Affiliate
	Current Effective Date
(Original Effective Date)2

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

3

	
		
	Participating Affiliate
	Current Effective Date
(Original Effective Date)2

	Baldwin Contracting Company, Inc.
	January 1, 1999

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

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

	Concrete, Inc.
	January 1, 2001

	Connolly-Pacific Co.
	January 1, 2007

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

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

	Fairbanks Materials, Inc.
	May 1, 2008

	Granite City Ready Mix, Inc.
	June 1, 2002

	Great Plains Natural Gas Co.
	January 1, 2008

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

	Intermountain Gas Company
	January 1, 2011

	JTL Group, Inc.5/6
	January 1, 2015
January 1, 2014

	Jebro Incorporated
	November 1, 2005

	Kent’s Oil Service4
	January 1, 2007

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

4

	
		
	Participating Affiliate
	Current Effective Date
(Original Effective Date)2

	Knife River Corporation – Northwest (the Idaho Division)
	January 1, 2015

	Knife River Corporation – Northwest (the Southern Oregon Division)
	

January 1, 2012

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

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

	LTM, Incorporated
	January 1, 2003

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

	Oregon Electric Construction, Inc.3
	March 7, 2011

	Wagner Industrial Electric, Inc.
	

January 1, 2008

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

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

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

	WBI Energy Midstream Utah, LLC1/3
	August 1, 2014

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

	WHC, Ltd.
	September 1, 2001

1/Eligible employees participating in a management incentive compensation plan or an executive incentive compensation plan are not eligible for a Profit Sharing Contribution. Employees of the WBI Energy Corrosion Services division of WBI Energy Midstream, LLC are excluded from this feature.
2/In the event a Participating Affiliate adopts a Profit Sharing Feature on a date other than January 1, effective as of the date of participation in the Plan, the amount of any such contribution allocated to a 

5

Supplement D‐1 Participant shall be based upon Compensation, received while in the employ of the Participating Affiliate after the date of acquisition by the Company or any Affiliate.
3/Requirement to be an Active Employee on the last day of the Plan Year does not apply.
4/The following participants of Kent’s Oil Service are granted vesting service for prior years of service with Spirit Road Oils: Isaias Jaimes, Hideo Lewis, Christopher Niffenegger, Jose Padilla, George Velador, and Anthony Willis.
5/Eligible JTL Casper hourly employees (both union and nonunion), including those employees who participate in the Operating Engineers Local No. 800 & The Wyoming Contractors’ Association, Inc. Pension Trust Fund for Wyoming (JTL MEP employees.)
6/Eligible salaried employees of JTL hired after December 31, 2014 or any other JTL employee who transfers to a salaried position after December 31, 2014.

Explanation: This amendment adds Knife River Corporation – Northwest (Idaho Division) (“KR-Idaho”) and removes the SID Idaho Division, Spokane Division, and Utah Division as Participating Affiliates in Supplement D-1 (Profit Sharing Feature) of the K‐Plan as the result of consolidation of divisions within KRC – NW as of January 1, 2015.  This amendment adds a Profit Sharing Feature for salaried employees of JTL Group, Inc. hired after December 31, 2014 and any other JTL employee who transfers to a salaried position after December 31, 2014. 

		
	3.
	Effective January 1, 2015, by replacing Section D-7-3, Amount of Retirement Contribution Allocation, of Supplement D-7, Provisions Relating to the JTL Group, Inc. Retirement Contribution Feature, in its entirety, with the following:

For each Plan Year, JTL shall provide eligible hourly Participants $1.55 (effective April 1, 2014) per hour of service as a Retirement Contribution. The amount of any such contribution for a Plan Year will be allocated to Supplement D-7 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, JTL will credit eligible salaried Participants with a contribution equal to eight percent (8%) of Compensation. Salaried Participants must have been hired and classified as a salaried employee prior to January 1, 2015 in order to receive a Retirement Contribution allocation. The amount of any such Retirement Contribution for a Plan Year shall be allocated to Supplement D‐7 Participants based upon their Compensation, excluding bonuses received while employed by the identified Participating Affiliate.

Explanation: This amendment closes the group of employees who receive the 8 percent Retirement Contribution. Any employee hired or who becomes classified as salaried employee after December 31, 2014 will not be eligible to participate in the Retirement Contribution Feature.

IN WITNESS WHEREOF, MDU Resources Group, Inc., as Sponsoring Employer of the Plan, has caused this amendment to be duly executed by a member of the MDU Resources Group, Inc. Employee Benefits Committee (“Committee”) on this 11th day of 

6

December, 2014.

	
			
	 
	 

	 
	MDU RESOURCES GROUP, INC. 

	 
	EMPLOYEE BENEFITS COMMITTEE

	 
	 
	 

	 
	By:
	/s/ Doran N. Schwartz

	 
	 
	Doran N. Schwartz, Chairman

	 
	 

7Wdesk | MDU-12-31-14-Ex10(ak)

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

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

		
	1.
	Effective June 26, 2013, by replacing the definition of “Spouse” in Article I of the K‐Plan with the following:

Spouse – A “Spouse” means the legally married spouse of a Participant determined in accordance with IRS and/or Department of Labor guidance applicable to the Plan. Prior to June 26, 2013, "Spouse" means only the Participant’s lawful opposite-sex spouse. From June 26, 2013 through September 15, 2013, the Plan also recognizes the marriage of a Participant to a same-sex spouse that was valid in the state where it was entered into provided the Participant is domiciled in a state that recognizes same‐sex marriages.  Effective September 16, 2013, the Plan also recognizes the marriage of a Participant to a same-sex spouse that was valid in the state where it was entered into regardless of whether the Participant is domiciled in a state that recognizes same-sex marriages. 

Explanation: This amendment changes the definition of spouse as legislatively required. 

IN WITNESS WHEREOF, MDU Resources Group, Inc., as Sponsoring Employer of the Plan, has caused this amendment to be duly executed by a member of the MDU Resources Group, Inc. Employee Benefits Committee (“Committee”) on this 30th day of December, 2014.

                        
	
			
	 
	 

	 
	MDU RESOURCES GROUP, INC. 

	 
	EMPLOYEE BENEFITS COMMITTEE

	 
	 

	 
	By:
	/s/ Doran N. Schwartz

	 
	 
	Doran N. Schwartz, Chairman

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