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Item 4G - Exhibit B
Attachment 2 ATMOS ENERGY CORP., MID-TEX DIVISION MID-TEX RATE REVIEW MECHANISM PENSIONS AND RETIREE MEDICAL BENEFITS FOR CITIES APPROVAL TEST YEAR ENDING DECEMBER 31, 2023 Post- Post- Supplemental Line Pension Employment Pension Employment Executive Benefit Adjustment No. Description Account Plan Benefit Plan Account Plan Benefit Plan Plan Total (a) (b) (c) (d) (e) (f) (g) 1 Proposed Benefits Benchmark - Fiscal Year 2024 Willis Towers Watson Report as adjusted $ 1,402,365 $ (1,146,665) $ 2,186,549 $ (4,070,086) $ 278,107 2 Allocation Factor 45.93% 45.93% 82.00% 82.00% 100.00% 3 Proposed Benefits Benchmark Costs Allocated to Mid -Tex (Ln 1 x Ln 2) $ 644,172 $ (526,717) $ 1,792,929 $ (3,337,394) $ 278,107 4 O&M and Capital Allocation Factor 100.00% 100.00% 100.00% 100.00% 100.00% 5 Proposed Benefits Benchmark Costs to Approve (Ln 3 x Ln 4) $ 644,172 $ (526,717) $ 1,792,929 $ (3,337,394) $ 278,107 $ (1,148,903) 6 7 O&M Expense Factor (WP_F-2.3, Ln 2) 81.70% 81.70% 38.85% 38.85% 11.24% 8 9 Summary of Costs to Approve: 10 Total Pension Account Plan $ 526,315 $ 696,536 $ 1,222,851 11 Total Post -Employment Benefit Plan $ (430,349) $ (1,296,547) (1,726,896) 12 Total Supplemental Executive Benefit Plan $ 31,256 31,256 13 Total (Ln 10 + Ln 11 + Ln 12) $ 526,315 $ (430,349) $ 696,536 $ (1,296,547) $ 31,256 $ (472,789)