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ATMOS ENERGY CORP., MID-TEX DIVISION
<br />PENSIONS AND RETIREE MEDICAL BENEFITS FOR CITIES APPROVAL
<br />TEST YEAR ENDING DECEMBER 31, 2017
<br />6
<br />7
<br />8
<br />9
<br />10
<br />11
<br />12
<br />13
<br />14
<br />15
<br />16
<br />17
<br />18
<br />19
<br />20
<br />21
<br />22
<br />Summary of Costs to Approve (1):
<br />O&M Expense Factor (WP—F-2.3, Ln 2)
<br />Total Pension Account Plan
<br />Total Post -Employment Benefit Plan
<br />Total Supplemental Executive Benefit Plan
<br />Total (Ln 13 + Ln 14 + Ln 15)
<br />80.15% 80.15% 40.05% 19.03% 40.05%
<br />$ 1,425,108 $ 1,987,133 $ 3,412,241
<br />$ 943,775 $ 1,062,621 2,006,396
<br />$ 35,837 35,837
<br />$ 1,425,108 $ 943,775 $ 1,987,133 $ 35,837 $ 1,062,621 $ 5,454,474
<br />Note:
<br />1. Mid -Tex is proposing that the fiscal year 2018 Willis Towers Watson actuarial amounts shown on WP_F-2.3 and WP_F-2.3.1, be approved by the RRM Cities as the
<br />benchmark amounts to be used to calculate the regulatory asset or liability for future periods. The Company is requesting that the benchmark amount approved by the
<br />RRM Cities for future periods include only the expense amount. The amount attributable to capital would continue to be recorded to utility plant through the overhead
<br />process as described in the CAM.
<br />Shared Services
<br />Mid -Tex Direct
<br />Post-
<br />Supptemental
<br />Post -
<br />Line
<br />Pension
<br />Employment
<br />Pension
<br />Executive Benefit
<br />Employment
<br />Adjustment
<br />No.
<br />Description
<br />Account Plan
<br />Benefit Plan
<br />Account Plan
<br />Plan
<br />Benefit Plan
<br />Total
<br />(a)
<br />(b)
<br />(c)
<br />(d)
<br />(e)
<br />(I)
<br />(g)
<br />1
<br />Fiscal Year 2018 Willis Towers Watson Report, as adjusted
<br />$ 4,082,906
<br />$ 2,703,898
<br />$ 6,964,307
<br />$ 188,360
<br />$ 3,724,168
<br />2
<br />Allocation to Mid -Tex
<br />43.55%
<br />43.55%
<br />71.24%
<br />100.00%
<br />71.24%
<br />Fiscal Year 2018 Actuarially Determined Benefit Costs (Ln 1 x Ln 2)
<br />3
<br />$ 1,778,092
<br />$ 1,177,539
<br />$ 4,961,241
<br />$ 188,360
<br />$ 2,653,027
<br />4
<br />O&M and Capital Allocation Factor
<br />100.00%
<br />100.00%
<br />100.00%
<br />100.00%
<br />100.00%
<br />-
<br />Fiscal Year 2018 Willis Towers Watson Benefit Costs To Approve
<br />5
<br />(Excluding Removed Cost Centers) (Ln 3 x Ln 4)
<br />$ 1,778,092
<br />$ 1,177,539
<br />$ 4,961,241
<br />$ 188,360
<br />$ 2,653,027
<br />$ 10,758,260
<br />6
<br />7
<br />8
<br />9
<br />10
<br />11
<br />12
<br />13
<br />14
<br />15
<br />16
<br />17
<br />18
<br />19
<br />20
<br />21
<br />22
<br />Summary of Costs to Approve (1):
<br />O&M Expense Factor (WP—F-2.3, Ln 2)
<br />Total Pension Account Plan
<br />Total Post -Employment Benefit Plan
<br />Total Supplemental Executive Benefit Plan
<br />Total (Ln 13 + Ln 14 + Ln 15)
<br />80.15% 80.15% 40.05% 19.03% 40.05%
<br />$ 1,425,108 $ 1,987,133 $ 3,412,241
<br />$ 943,775 $ 1,062,621 2,006,396
<br />$ 35,837 35,837
<br />$ 1,425,108 $ 943,775 $ 1,987,133 $ 35,837 $ 1,062,621 $ 5,454,474
<br />Note:
<br />1. Mid -Tex is proposing that the fiscal year 2018 Willis Towers Watson actuarial amounts shown on WP_F-2.3 and WP_F-2.3.1, be approved by the RRM Cities as the
<br />benchmark amounts to be used to calculate the regulatory asset or liability for future periods. The Company is requesting that the benchmark amount approved by the
<br />RRM Cities for future periods include only the expense amount. The amount attributable to capital would continue to be recorded to utility plant through the overhead
<br />process as described in the CAM.
<br />
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