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          <NonNumbericText>Note 10 - Employee Benefits
Questar has defined-benefit pension and postretirement medical and life insurance plans covering the majority of its employees. Questar is subject to and complies with minimum-required and maximum-allowed annual contribution levels for its qualified retirement plan as determined by the Employee Retirement Income Security Act and Internal Revenue Code. Subject to these limitations, Questar plans to fund the qualified retirement plan in amounts approximately equal to the yearly expense, which is estimated to be $19.7 million for 2009. Pension expense increased year-over-year because returns on plan assets were lower than expected.
The Company also has a nonqualified pension plan for eligible employees, which provides a benefit in addition to the benefit limit defined by the Internal Revenue Service for qualified pension plans. The nonqualified pension plan is unfunded. Claims are paid from the Company general funds. The 2009 nonqualified pension plan expense is estimated to be $4.3 million.
Components of the qualified and nonqualified pension expense included in the determination of net income are listed below:
	3 Months Ended Sept. 30,	9 Months Ended Sept. 30,	2009	2008	2009	2008	(in millions)Service cost	$ 2.5 	$ 2.5 	$ 7.5 	$ 7.3 Interest cost	7.7 	6.6 	22.0 	19.8 Expected return on plan assets	(6.3)	(6.6)	(19.0)	(20.2)Prior service and other costs	0.3 	0.3 	0.9 	0.9 Recognized net-actuarial loss	2.1 	0.9 	5.0 	2.5 Settlement costs	0.7 	0.3 	1.3 	0.3   Pension expense	$ 7.0 	$ 4.0 	$17.7 	$10.6
The Company currently estimates a $5.9 million expense for postretirement benefits other than pensions in 2009 before $0.8 million for accretion of a regulatory liability. Expense components are listed below:
	3 Months Ended Sept. 30,	9 Months Ended Sept. 30,
	2009	2008	2009	2008	(in millions)Service cost	$ 0.2 	$ 0.2 	$ 0.6 	$ 0.6 Interest cost	1.1 	1.1 	3.5 	3.5 Expected return on plan assets	(0.6)	(0.9)	(1.7)	(2.6)Amortization of transition obligation	0.5 	0.5 	1.4 	1.4 Amortization of losses	0.2 		0.7 	Accretion of regulatory liability	0.2 	0.2 	0.6 	0.6   Postretirement benefits expense	$ 1.6 	$ 1.1 	$ 5.1 	$ 3.5
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          <NonNumericTextHeader>Note 10 - Employee Benefits
Questar has defined-benefit pension and postretirement medical and life insurance plans covering the majority of its employees.</NonNumericTextHeader>
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