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Attachment 2 <br />ATMOS ENERGY CORP., MID-TEX DIVISION <br />MID-TEX RATE REVIEW MECHANISM <br />PENSIONS AND RETIREE MEDICAL BENEFITS FOR CITIES APPROVAL <br />TEST YEAR ENDING DECEMBER 31, 2022 <br />Line Pension Employment �Pension Employment Executive Benefit Adjustment <br />No. Description Account Plan Benefit Plan Account Plan Benefit Plan Plan Total <br />1 Proposed Benefits Benchmark - <br />Fiscal Year 2023 Willis Towers Watson Report as adjusted (1) (2) (3) <br />$ <br />1,434,339 $ <br />(518,336) $ <br />2,336,419 $ <br />(2,678,818) $ <br />267,917 <br />2 Allocation Factor <br />44.92% <br />44.92% <br />78.74% <br />78.74% <br />100.00% <br />3 Proposed Benefits Benchmark Costs Allocated to Mid -Tex (Ln 1 x Ln 2) <br />$ <br />mm 644,336 $ <br />(232,848) $ <br />1,839,667 $ <br />(2,109,267) $ <br />267,917 <br />4 O&M and Capital Allocation Factor <br />100.00% <br />100.00%100.00% <br />100.00% <br />100.00% <br />5 Proposed Benefits Benchmark Costs to Approve (Ln 3 x Ln 4) <br />$$ <br />644,336 $ <br />232,8481 $ <br />_ 1,839,667µW $ <br />2,109,267i $ <br />267,917 $ <br />409,804µ <br />6 <br />7 O&M Expense Factor (WP—F-2.3, Ln 2) <br />78.60% <br />78.60% <br />39.63% <br />39.63% <br />11.00% <br />8 <br />9 Summary of Costs to Approve (1): <br />10 Total Pension Account Plan <br />$ <br />506,464 <br />$ <br />729,006 <br />$ <br />1,235,469 <br />11 Total Post -Employment Benefit Plan <br />$ <br />(183,024) <br />$ <br />(835,840) <br />(1,018,864) <br />12 Total Supplemental Executive Benefit Plan <br />$ <br />29,471 <br />29,471 <br />13 Total (Ln 10+Ln11+Ln12) <br />$mm <br />506,464 $ <br />;183,0 24' $ <br />729,006 <br />835840 $ <br />�m29,471m29,471 <br />46,076 <br />