Northern Natural Gas

Northern Natural Gas realizes how important it is for our employees to have choices to meet their unique needs. Northern offers a comprehensive, flexible benefits package available on the first day of employment. Northern pays the majority of the health care premiums; employees pay a portion of the cost, on a pre-tax basis.

Medical

		Tax-advantaged health savings account (HSA) used in combination with a high-deductible consumer-directed health plan including prescription coverage
		Indemnity plan available in areas outside of the provider network 100 percent coverage for preventive services
		No waiting periods or pre-existing condition limitations

Dental

		Choice of two dental plans
		100 percent coverage for check-ups and cleanings
		Cavity repair, root canals and restoration coverage
		Orthodontia (for dependent children)

Vision

Eye exam, lenses or contacts, and frames coverage

Employee Assistance Program

		Includes professional and confidential counseling services
		Legal, financial and family support including Internet services encompassing all of these areas

Flexible Spending Accounts

		Health care reimbursement account for up to $5,000 per year on a pre-tax basis to pay for health care expenses not paid by insurance
		Dependent care reimbursement account for up to $5,000 per year on a pre-tax basis to pay for day care expenses

Income Protection
Depending upon the circumstances regarding an illness or emergency, employees may qualify for the following benefits to assist financially.

Disability

		Short-term and long-term disability coverage at no cost to the employee
		Short-term disability of 100 percent of pay for the first two months; 80 percent for the next two months; and 65 percent for the next two months
		Long-term disability coverage of 65 percent of monthly salary

Life Insurance

		Company-provided life insurance of one times the employee�s annual base salary
		Supplemental life insurance in increments of one to four times annual base salary
		Four levels of spouse life insurance (up to $120,000)
		Three levels of dependent life insurance (up to $15,000)

Retirement and Financial Planning
Northern Natural Gas offers several vehicles to help employees plan for retirement. To support financial planning for the employee and his or her family, the benefits listed below are provided on the first day of employment.

Retirement Savings Plan � 401(k)

Automatic, immediate enrollment for fixed contribution of 4 percent of pay, fully paid by the company. Vests within three years from date of employment.

		Employee contributions up to 75 percent of pay on a pre-tax or post-tax basis, including Roth contributions
		Company matches 65 percent of the first 6 percent of pay contributed pre-tax or Roth
		A variety of investment funds as well as a self-directed investment option

Profit-Sharing Match

Employees may be eligible for a profit-sharing match to their 401(k) plan if the target after-tax net income for Northern and its parent company, MidAmerican Energy Holdings Company, is achieved

Financial Planning

Online investment advisory service

Leisure
Northern Natural Gas recognizes that employees work hard to support the company. In recognition of these efforts, there is no waiting period to receive vacation and holiday benefits.

Vacation

		During the first year, full-time employees receive a prorated share of two weeks vacation
		Vacation is provided based on years of service, up to five weeks, and accrues monthly

Holidays

		Eight fixed holidays
		Two floating holidays

Career Development
Northern Natural Gas employees are from a variety of backgrounds and are interested in opportunities for continuous learning. Northern recognizes that desire and offers a variety of learning programs and career support to meet these needs. To show our support of continuous learning Northern offers tuition reimbursement from the first day of employment.

Tuition Reimbursement/Learning

		100 percent payment of tuition for coursework leading towards an approved business-related degree (an employee must achieve a B grade or better)
		MidAmerican Learning Systems offers a variety of learning opportunities including classroom training, computer-assisted learning, videos and e-learning
		In-house computer courses for all employees

Internal Job Opportunities

		Weekly online job posting allows employees to apply for positions within the company
		Career counseling

Other Programs

To support a variety of other needs not covered by traditional benefit plans, Northern Natural Gas offers the following programs and policies to meet employees' needs.

Adoption Assistance

Reimburses parents for eligible expenses up to a maximum of $5,000

Global Days of Service

Recognizes volunteers who give back to the community. An annual fund is divided among those qualified organizations to which employees donate their time.

Matching Gift

Matches donations made to charitable organizations and educational institutions

Service Awards

Employees receive service awards upon completion of five-year periods of service

Relocation Assistance

Subject to management's discretion, reimbursement may be available for company-allowed relocation expenses

Dress Guidelines

Northern's objective is to project a professional image while taking advantage of today's casual and relaxed fashions for employees. Business casual dress applies year-round, except when customer interaction applies.

This information highlights the Northern Natural Gas benefits program and policies. If there is any discrepancy between this information and a plan document, the plan document will govern in all cases. Northern Natural Gas reserves the right to add, delete, change, or revoke these benefits and policies at any time, with or without notice. These benefits and policies do not create a contract between Northern Natural Gas and any employee, nor do they create any entitlement.