Nisource Union Post-65 Retiree Medical Benefits Veba Trust

“The completed form 990 is provided to certain agents of the plan administrator and the sponsor of the fund. They review the form and discuss any matters about which they are uncertain. Upon fully understanding the completed form 990, the form is approved and submitted electronically to the irs.”

“The company conducts, at least annually, a survey of officers and selected employees regarding relationships with vendors, etc. As determined by the vice-president, audit and ethics officer. The purpose of this survey is to disclose any direct or indirect interest or a position held in the entity that might present a conflict of interest, financial or otherwise.”

“The governing documents, conflict of interest policy and financial statements are available upon request at the office of the plan sponsor.”

“On july 1, 2015, nisource, the sponsor of the plan, completed the separation (the "separation") of its natural gas pipeline and related businesses into a stand-alone publicly traded company, columbia pipeline group, inc. ("cpg") through a pro rata distribution, effective july 2, 2015, of all common stock of cpg held by nisource to nisource shareholders. The distribution resulted in two highly focused energy infrastructure companies: nisource inc., a fully regulated natural gas and electric utilities company, and columbia pipeline group inc., a pure-play natural gas pipeline, midstream and storage company. Pursuant to an employee matters agreement entered into between nisource and cpg on june 30, 2015, cpg generally assumed all liabilities and assets relating to employee benefits for current and former employees of cpg or one of its subsidiaries and former employees whose last employment prior to termination was with cpg, one of its subsidiaries, or a former business owned by cpg or one of its subsidiaries. In connection with the separation, cpg established the columbia pipeline group post-65 retiree medical plan (the "cpg plan") for the benefit of eligible employees and former employees of cpg and any other related employer that adopts or is deemed to have adopted the cpg plan.”

“Trans of assets to columbia pipeline group union trust due to corp spin off -46,418,329.”

“The activity of the trust is audited at the plan level and not at the trust level. The audit of the plan is prepared in accordance with generally accepted accounting principles and may include more than one trust which participate in the plan.”