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1 This document is being provided exclusively by AGL Resources, which retains responsibility for the content. AT ANY TIME Visit the Merrill Lynch Benefits OnLine website to access your retirement benefit information (401(k) and pension, if eligible). Review your 401(k) information and estimate your pension benefit assuming various retirement dates. Access the Financial Education Learning Library on the Merrill Lynch web site to view short education videos on a variety of financial topics such as Planning for the Retirement you Want, Managing Income in Retirement, Making Choices about your Social Security Benefits, and Planning for Healthcare Costs in Retirement DAYS PRIOR TO RETIREMENT Contact Merrill Lynch (online or by phone) to request your Pension Election Packet. In preparation, you should have estimated your pension benefit online assuming various retirement dates. Contact HR Retirement to inform them of your upcoming retirement date. This will initiate the preparation of your Retirement Benefits Packet. If you are 62 or older, contact your local Social Security office or log in to their website to obtain the necessary forms should you choose to begin drawing these benefits. If you are age 65 or older, you will need to enroll for Medicare benefits. 60 DAYS PRIOR TO RETIREMENT Notify your manager of your retirement date, and request they enter the event into PeopleSoft. Decide if you want to take any of your unused vacation before retiring, or you can elect to be paid for your unused vacation on your final paycheck. Complete, make a copy for your records, and return the original forms from your Pension Election Packet to Merrill Lynch. 30 DAYS PRIOR TO RETIREMENT Complete, make a copy for your records, and return the original forms from your Retirement Benefits Packet to HR Retirement. AFTER RETIREMENT You may defer distribution of your Retirement Savings Plus (RSP Plan 401(k)) until you reach age 70½, as long as the value of your account is greater than $5,000. Distribution of your account, in whole or in part, may begin at any time. If you have an RSP Plan loan, contact Merrill Lynch if you wish to make a one-time repayment for all or a portion of your outstanding balance to avoid a taxable distribution. Contact Zurich American Life Insurance Company within 60 days of your retirement date if you want information on portability or conversion options for your active group life insurance. Contact the Benefits Resource Team (BeRT) if you have a change of address or phone number, change changes to your retiree medical, dental and vision coverage, premium debit authorization, to discontinue any of your covered dependents, or need to change your beneficiary for your Company-paid retiree life insurance. Contact Merrill Lynch if you need to change your beneficiary for the RSP Plan. Attend local Gold Flames chapter meetings to stay connected. 1
2 RETIREMENT CONTACTS AND RESOURCES IF YOU HAVE A QUESTION ABOUT Pension and 401(k) plans Retiree medical, dental and vision coverage, and other general questions Planning for your upcoming retirement CONTACT WEBSITE/ADDRESS PHONE Merrill Lynch benefits.ml.com AGL Benefits Resource Team (BeRT) Monday Friday 8 a.m. 5 p.m. EST HR Retirement Team AGLResourcesBenefits.com HRRetirement@aglresources.com or Life insurance coverage (for coverage portability) Retiree Health Reimbursement Account (RHRA) Social Security and Medicare Employee Stock Purchase Plan (ESPP) and Shareholder Services Wellness Program and Employee Assistance Program Zurich zurichna.com Towers Watson OneExchange Social Security Administration Wells Fargo Shareowner Services Health Advocate medicare.oneexchange.com/aglr ssa.gov medicare.gov wellsfargo.com/shareownerservices healthadvocate.com/aglr (Wellness Program) healthadvocate.com/aglreap (Employee Assistance Program) Gold Flames Retiree news aglr.com/community/retirees_ GFchapters.aspx
3 IMPORTANT INFORMATION TO ASSIST YOU AS YOU PLAN TO RETIRE This document provides you with a detailed list of items to consider and steps to follow to help ensure a smooth transition into your retirement. This document is intended to provide an overview of certain provisions under the following retirement programs offered by the Company: AGL Resources Inc. Retirement Plan (AGL Pension); AGL Resources Inc. Retirement Savings Plus Plan (RSP Plan 401(k)); and, Health & Welfare Plan for Retirees & Inactive Employees of AGL Resources Inc. (Retiree Health & Welfare). PENSION BENEFIT AT ANY TIME Model your retirement benefits under the AGL Pension. You can create benefit estimates through the Benefits Online website at benefits.ml.com or by contacting Merrill Lynch at DAYS BEFORE YOU WANT TO RETIRE Choose your retirement date. This is always the first day of a month (also referred to as your Benefit Commencement Date). To insure Health & Welfare coverage eligibility and continuation, your termination date must be the last day of the month prior to retirement. Request a Pension Election Packet from Merrill Lynch. You can request your Pension Election Packet through the Benefits Online website at benefits.ml.com or by contacting Merrill Lynch at When you receive your Pension Election Packet, check all of your information, including beneficiary date of birth. Notify Merrill Lynch right away if any corrections or changes are needed. AT LEAST 60 DAYS BEFORE YOUR ANTICIPATED RETIREMENT DATE Review the information in your retirement Pension Election Packet. Complete, make a copy for your records, and return the original forms to: Merrill Lynch Wealth Management NJ P.O. Box 1501 Pennington, NJ You may call Merrill Lynch at to confirm receipt, but please allow 10 business days following your mail date for receipt and processing. 3
4 To avoid delays in receiving your first pension payment, before returning your paperwork to Merrill Lynch, please remember to: Complete all required sections on the election forms and make copies for your records. You may wish to speak to a financial advisor or qualified estate planner before making a decision on the payment option for your benefit. Attach a copy of verification of your birth date. Birth certificates, baptismal records, passports and marriage records are acceptable verification. A driver s license does not qualify. Provide a copy of your marriage certificate if you are married and your spouse will be your beneficiary. Provide verification of your joint annuitant s birth date. See acceptable forms of verification above. Make sure required forms are notarized. If you are married and elect any form other than a joint and 50%, 75% or 100% survivor annuity with your spouse as beneficiary, your spouse must waive his or her right to the minimum spousal survivor benefit. The dates of all signatures must be the same on this form. Sign and date all of the forms. NOTE: If your retirement election forms are not returned by you and received by Merrill Lynch within 180 days from the date indicated on the Pension Election Packet, any election made on the forms will not be valid, and you will have to request new forms. This may result in a delay of the start of your benefit. WHEN WILL YOU RECEIVE YOUR FIRST PENSION PAYMENT? You will receive your first pension payment by the first day of the month approximately two months following the month you retire, as long as all of your required paperwork has been received in a timely manner by Merrill Lynch and is completed correctly. You will receive a letter from Merrill Lynch if there are concerns with your paperwork. With your first payment, you also will receive payments for any months since your retirement date. For example, if your retirement date is March 1, you should receive your first pension check by May 1. The retroactive payment will include payments for the months of March and April, and will be in the form of a check. Future payments will be according to the method designated in your Pension Election Packet. The reason for the delay in the payment of your retirement benefit is that your final retirement calculation needs to be updated and processed using your final pay information and actual termination date (which can be provided only to Merrill Lynch by AGL Resources after you terminate employment). If your final retirement benefit is different from the benefit shown on your Pension Election Packet by more than 5%, Merrill Lynch will provide you with a new Pension Election Packet, and you will have to confirm your election. Otherwise, Merrill Lynch will process the paperwork you submitted. 4
5 RETIREMENT SAVINGS PLUS PLAN - 401(K) You have the following options in regard to your account balance in the RSP Plan: BALANCE OF $5,000 OR LESS Take a lump sum distribution of your account balance. Ordinary income taxes apply to distributions paid to you; there is no 10% excise tax due on your distribution if you leave the Company after age 55. You may choose to receive shares of AGL stock held in your 401(k) account in-kind (stock) instead of having the shares converted to cash. There may be tax advantages you should consider before withdrawing AGL Resources stock. Please consult your personal tax advisor for further information. Roll over some or all of your account balance to an Individual Retirement Account (IRA). Distributions from an IRA before age 59½ may be subject to a 10% excise tax, in addition to ordinary income taxes. If you do not make a choice to receive your distribution, your vested account balance will be paid to you in cash if it is $1,000 or less. If your balance is more than $1,000 but not over $5,000, your account balance will be rolled over by the Plan to an individual retirement account ( IRA ) with Merrill Lynch after you terminate employment. For additional information on a Merrill Lynch IRA and the associated fees and expenses, contact Merrill Lynch. BALANCE MORE THAN $5,000 Leave your money in the RSP Plan until a later date, but no later than April 1 of the year after you reach age 70½ (distribution is mandatory at this time). If you do nothing, your account balance automatically will stay in the RSP Plan until you take action or reach age 70½. Take a distribution from your account balance. You can choose to take a partial withdrawal, total withdrawal, or monthly, quarterly, semi-annual or annual installments. Ordinary income taxes apply to distributions paid to you; there is no 10% excise tax due on payments from the RSP Plan if you leave the Company after age 55. You may choose to receive shares of AGL stock held in your 401(k) account in-kind instead of liquidating them (having the shares converted to cash). There may be tax advantages you should consider before withdrawing AGL Resources stock. Please consult your personal tax advisor for further information. Roll over some or all of your account balance to an Individual Retirement Account (IRA). Distributions from an IRA before age 59½ may be subject to a 10% excise tax, in addition to ordinary income taxes. Contact Merrill Lynch at when you are ready to take a distribution from the RSP Plan. You always have access to your RSP Plan account through the Benefits Online website at benefits.ml.com. Remember to keep your beneficiary information updated. NOTE: If you have one or more outstanding loans in the RSP Plan and do not want your loan balances to become taxable income, you must pay off your loan before you take a distribution. You will have 60 days after your termination of employment to pay off all or part of the outstanding loan balance. Please contact Merrill Lynch at if you wish to exercise this option. You have choices for what to do with your 401(k). Depending on your financial circumstances, needs and goals, you may choose to rollover to an IRA or convert to a Roth IRA, rollover a 401(k) from a prior employer to a 401(k) at your new employer, take a distribution, or leave the account where it is. Each choice may offer different investment options and services, fees and expenses, withdrawal options, required minimum distributions, tax treatment, and provide different protection from creditors and legal judgments. These are complex choices and should be considered with care. Merrill Lynch makes available products and services offered by Merrill Lynch, Pierce, Fenner & Smith Incorporated ( MLPF&S ) and other affiliates of Bank of America Corporation ( BofA Corp ). MLPF&S is a registered broker-dealer, member SIPC and a wholly owned subsidiary of BofA Corp. BofA Corp is not affiliated with any other organizations referenced in this document. Benefits Online is a registered trademark of BofA Corp. 5
6 RETIREE HEALTH & WELFARE BENEFITS In general, employees hired through AGL before July 1, 2002, or hired through NUI before July 1, 2000, are eligible for Retiree Health & Welfare benefits. Your eligibility for retiree medical, dental and vision insurance benefits under the Retiree Health & Welfare Plan will be confirmed by HR Retirement in the Retirement Benefits Packet provided to you in advance of your retirement. You will complete a Retiree Health & Welfare Plan Election form where you will select to either: 1) have your active medical, dental and vision coverage automatically carried over to the Retiree Plans or 2) your may change or drop coverage or drop dependents. ETG union employees covered under negotiated plans are required to actively elect retiree medical coverage. You will have the opportunity to change your coverage elections each year, usually during November. Any retirees or dependent(s) eligible for medical, dental and vision benefits must have been covered under the AGL active plan prior to retirement. Therefore, during Open Enrollment in the year before your retirement, you should review your coverage elections carefully to help ensure that you will have access to the retiree medical, dental and vision benefits to which you are entitled. NOTE: Eligibility for Retiree Health & Welfare benefits is contingent upon your commencement of your AGL Pension benefit on your retirement date. NOTE: It will take 7-10 days following your retirement for your retiree health and welfare elections to update in the system. MEDICAL BENEFITS NOT MEDICARE ELIGIBLE (PRE-65) If you qualify for retiree medical insurance and you are under age 65 at the time of your retirement (or not Medicare primary), you are eligible for the same benefits as your active employee coverage. However, the Company contribution to the Health Savings Account (HSA) under the high Deductible Plan is not offered once you are a retiree. You are required to pay for your elected retiree medical coverage. Coverage under this option ends for you and each of your insured dependents independently at Medicare eligibility, which is generally age 65. If you or your insured dependents become Medicare eligible before age 65, it is your responsibility to contact BeRT and notify us of the event. NOTE: The Company has established limits for Company contributions for Pre-65 retiree medical costs. You will pay the greater of active employee premiums or any portion of the premium in excess of the established limit. Current premiums are located at the end of this document. After two years of coverage under the Pre-65 retiree medical plan, you may elect to move to the Retiree Health Reimbursement Account (RHRA). The amount of the Company contribution to the RHRA is $200 per month for you and each dependent who is not Medicare primary. At Medicare eligibility, the amount of the Company contribution is reduced as described on the next page. AGL -January
7 MEDICARE ELIGIBLE (POST-65) If you qualify for retiree medical insurance, and if you are age 65 (or are Medicare primary) at the time of your retirement, or once you reach age 65 (or become Medicare primary), you only are eligible for the RHRA. There are no premiums for this benefit. The amount of the Company contribution to the RHRA is $120 per month for you and for each dependent over age 65. Your dependents, if any, would remain in the pre-65 medical coverage until reaching age 65. Once you and your dependents are both over age 65 (i.e., both Medicare primary), you each will receive $120 per month in your RHRA. Your RHRA account will be funded in full at the beginning of each year. For example, if you and your spouse/ partner are both Medicare primary and you are eligible for the RHRA, the Company will deposit $2,880 ($120 times two times 12 months) into your RHRA account at the beginning of each year that you both are eligible for medical coverage. You will be able to use these funds for eligible medical expenses, Medicare premiums or premiums on a Medicare supplemental plan. In the first year of your retirement, the Company contribution to your RHRA account will be prorated based on your eligibility date. Within a month of your retirement, you should receive information in the mail from OneExchange. If you do not receive this information at that time, please contact them at To assist eligible retirees and their eligible dependents with finding and enrolling in a Medicare supplemental plan that best serves their needs and budget, AGL partnered with OneExchange. This assistance is provided at no cost to all AGL Resources retirees. In preparation for your retirement, visit medicare.oneexchange.com/aglr to become familiar with Medicare supplemental plans. Once you are retired, contact OneExchange at if you wish to enroll in one of these plans. NOTE: OneExchange is available to all employees retiring from the Company, whether or not you are eligible for Retiree Health & Welfare benefits. Make sure you identify yourself as an upcoming AGL retiree. THE FEDERAL GOVERNMENT S HEALTHCARE INSURANCE MARKETPLACE Through the Healthcare Insurance Marketplace, retirees may be eligible for a government tax credit. However, retirees covered by the RHRA will not be eligible for any government tax credit. Before electing to participate in the RHRA, you should consider whether you could be eligible for premium tax credit from the government for insurance purchased through the Marketplace. More information about the Marketplace is available at healthcare.gov. DENTAL AND VISION BENEFITS If you qualify for retiree health and welfare benefits, you may continue your dental and vision benefits by paying 100% of the monthly premiums. You and your dependent(s) are eligible to continue coverage if you participate in these plans prior to your retirement. Coverage continues past age 65 as long as you pay the premiums and the Company continues to offer the coverage. Current premiums are located at the end of this document. 7
8 PAYING FOR YOUR HEALTH AND WELFARE COVERAGE To set up automated electronic payments (debited directly from your checking or savings account), complete the Direct Bill Premium Debit Authorization Form included in your Retirement Benefits Packet. If you sign up for electronic payments, your account will be debited on the 10 th day of the month or the next following business day by Empyrean, our new billing administrator. If you do not sign up for electronic payments, you will receive a monthly statement mid-month to pay your premiums by check or money order. The first bill will be for your retirement month and the next month. NOTE: If you elect to discontinue any of your retiree coverage at any time after your retirement date, you will not be able to re-enroll in the coverage at any later date. NOTE: As a retiree, you also are offered COBRA continuation of your healthcare benefits (medical, dental and vision). The COBRA notice is the legal notice indicating your right to continue participation in the AGL Resources plan for 18 months. WELLNESS PROGRAM AND EMPLOYEE ASSISTANCE PROGRAM (EAP) If you and your dependents are covered under retiree medical, you remain eligible for the Wellness and EAP programs. Your online account access will remain the same as when you were an active employee. Both programs are administered by Health Advocate. You can contact them at healthadvocate.com/aglr for the wellness program and at healthadvocate.com/aglreap for the EAP, or call
9 RETIREE LIFE INSURANCE In general, employees hired before March 18, 2014, and retiring from an active status after age 55 with 10 years of service, are eligible for a $10,000 retiree life insurance benefit. This benefit is provided to you at no cost. All other Company-sponsored life insurance will cease on your termination date. Your eligibility for retiree life insurance benefits under the Retiree Health & Welfare Plan will be confirmed by HR Retirement in the Retirement Benefits Packet provided to you in advance of your retirement. WITHIN 60 DAYS AFTER YOUR RETIREMENT You may choose to continue a portion of your active group life insurance for you or your covered dependents, without evidence of insurability, through Zurich s portability or conversion options. To learn more about how much you can transfer or to begin the process, you will need to contact Zurich American Life Insurance Company at , but you must wait until after you retire to contact them. Zurich American Life Insurance Company will send you the appropriate forms to complete, along with rate and submission information. NOTE: If you decide that portability or conversion is right for you, your completed form(s) and premium must be returned to Zurich within 60 days after your termination date. If you do not return your form(s) and premium payment by the date defined above, the option to continue this group coverage no longer will be available. AT ANY TIME AFTER YOUR RETIREMENT Remember to keep your beneficiary information updated. If you need to make changes, log into your account at AGLResourcesBenefits.com or contact BeRT at
10 GENERAL INFORMATION AT LEAST 60 DAYS PRIOR TO YOUR ANTICIPATED RETIREMENT DATE Notify your manager of your retirement date so he or she can enter your retirement record in PeopleSoft (thehub). You also will need to discuss the last day you expect to work. Decide if you want to take any of your unused vacation before retiring. Any remaining vacation you have not used will be paid to you in a lump sum with your final active employee paycheck. Your payroll withholding elections in effect when you terminate will apply to any unused vacation payment you receive. Contact HR Retirement at HRRetirement@aglresources.com to notify them of your upcoming retirement. This will initiate preparation of your Retirement Benefits Packet, which will include confirmation of your retiree health and welfare benefit options and cost. AT LEAST 30 DAYS PRIOR TO YOUR ANTICIPATED RETIREMENT DATE Return all forms included in your Retirement Benefits Packet to: AGL Resources ATTN: HR Retirement 1435 Ten Peachtree Place NE Atlanta, GA Ensure your contact information (i.e., address, home or personal cell phone numbers, personal address), is correct in PeopleSoft (thehub). WITHIN 30 DAYS AFTER YOUR RETIREMENT DATE You will receive new medical cards in the mail if medical coverage is continued. OR You will receive a welcome packet from OneExchange if enrolled in the RHRA Plan. Please contact BeRT at or OneExchange at if you do not receive the welcome packet. NOTE: If you participate in a voluntary insurance coverage, such as Aflac or MetLife, you will receive information from them in the month following your retirement about continuation of coverage. If you wish to continue coverage, you should contact them to inform them of your upcoming retirement. 10
11 SOCIAL SECURITY AND MEDICARE When you are ready to apply for Social Security, take one of the following actions: Contact the Social Security Administration at Go online to socialsecurity.gov. Find the office closest to you by calling the 800 number or by using the locator function on the website. Additional information on Medicare can be found online at medicare.gov or by calling DISCLAIMERS This document is intended to provide an overview of certain provisions under the AGL Resources Inc. Retirement Plan, the AGL Resources Inc. Retirement Savings Plus Plan and the Health & Welfare Plan for Retirees & Inactive Employees of AGL Resources Inc. The plans are controlled completely by their formal plan documents. In the event of a conflict between the formal plan documents and this summary, the formal plan documents will prevail. AGL Resources Inc. reserves the right to modify, amend, suspend or terminate benefits offered under the Health & Welfare Plan for Retirees & Inactive Employees of AGL Resources Inc. 11
12 2016 PRE-65 RETIREE MEDICAL MONTHLY RATES AGL ANNUAL BASE SALARY AT RETIREMENT BCBS High Deductible Plan BCBS Low Deductible Plan Kaiser HMO Plan RETIREE L1 = under 45,000 $83.21 $ $ L2 = 45, ,000 $87.95 $ $ L3 = 60, ,000 $92.73 $ $ L4 = more than 80,000 $95.09 $ $ RETIREE PLUS CHILD L1 = under 45,000 $ $ $ L2 = 45, ,000 $ $ $ L3 = 60, ,000 $ $ $ L4 = more than 80,000 $ $ $ RETIREE PLUS SPOUSE L1 = under 45,000 $ $ $ L2 = 45, ,000 $ $ $ L3 = 60, ,000 $ $ $ L4 = more than 80,000 $ $ $ RETIREE PLUS CHILDREN L1 = under 45,000 $ $ $ L2 = 45, ,000 $ $ $ L3 = 60, ,000 $ $ $ L4 = more than 80,000 $ $ $ RETIREE PLUS FAMILY L1 = under 45,000 $ $ $ L2 = 45, ,000 $ $ $ L3 = 60, ,000 $ $ $ L4 = more than 80,000 $ $ $ DENTAL AND VISION MONTHLY RATES AGL Dental Vision Retiree $36.97 $4.85 Retiree plus Child $64.69 $9.72 Retiree plus Spouse $73.92 $9.72 Retiree plus Children $81.32 $10.39 Retiree plus Family $ $16.61 NOTE: These monthly premiums are effective for the 2016 calendar year and are subject to change annually. Premiums are communicated each year during retiree open enrollment, usually in November AGL Resources Inc. All Rights Reserved 12
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