e11vk
UNITED STATES SECURITIES AND
EXCHANGE COMMISSION
Washington, D.C.
20549
Form 11-K
FOR ANNUAL REPORTS OF EMPLOYEE STOCK PURCHASE, SAVINGS
AND SIMILAR PLANS PURSUANT TO SECTION 15(d) OF
THE SECURITIES EXCHANGE ACT OF 1934
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(Mark One)
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þ
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ANNUAL REPORT PURSUANT TO SECTION 15(d) OF
THE SECURITIES EXCHANGE ACT OF 1934
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For the fiscal year ended
December 31, 2007
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OR
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o
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TRANSITION REPORT PURSUANT TO SECTION 15(d) OF
THE SECURITIES EXCHANGE ACT OF 1934
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For the transition period
from to
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Commission File Number
33-57687
ATMOS ENERGY CORPORATION
RETIREMENT
SAVINGS PLAN AND
TRUST
(Full title of the plan and the
address of the
plan, if different from that of the
issuer named below)
ATMOS ENERGY
CORPORATION
Three Lincoln Centre,
Suite 1800
5430 LBJ Freeway
Dallas, Texas 75240
(Name of issuer of the securities
held pursuant to the plan and
the address of its principal
executive office)
ATMOS
ENERGY CORPORATION RETIREMENT
SAVINGS PLAN AND TRUST
FINANCIAL STATEMENTS
AND SUPPLEMENTAL SCHEDULES
AS OF DECEMBER 31, 2007 AND 2006
AND FOR THE YEAR ENDED DECEMBER 31, 2007
REPORT OF
INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
To the Trustees of
Atmos Energy Corporation Retirement Savings Plan and Trust
We have audited the accompanying statement of net assets
available for benefits of the Atmos Energy Corporation
Retirement Savings Plan and Trust as of December 31, 2007
and 2006, and the related statement of changes in net assets
available for benefits for the year ended December 31,
2007. These financial statements are the responsibility of the
Plans management. Our responsibility is to express an
opinion on these financial statements based on our audits.
We conducted our audits in accordance with the standards of the
Public Company Accounting Oversight Board (United States). Those
standards require that we plan and perform the audit to obtain
reasonable assurance about whether the financial statements are
free of material misstatement. The Plan is not required to have,
nor were we engaged to perform, an audit of its internal control
over financial reporting. An audit includes consideration of
internal control over financial reporting as a basis for
designing audit procedures that are appropriate in the
circumstances, but not for the purpose of expressing an opinion
on the effectiveness of the Plans internal control over
financial reporting. Accordingly, we express no such opinion. An
audit also includes examining, on a test basis, evidence
supporting the amounts and disclosures in the financial
statements, assessing the accounting principles used and
significant estimates made by management, as well as evaluating
the overall financial statement presentation. We believe that
our audits provide a reasonable basis for our opinion.
In our opinion, the financial statements referred to above
present fairly, in all material respects, the net assets
available for benefits of the Atmos Energy Corporation
Retirement Savings Plan and Trust as of December 31, 2007
and 2006, and the changes in its net assets available for
benefits for the year ended December 31, 2007, in
conformity with accounting principles generally accepted in the
United States of America.
Our audits were performed for the purpose of forming an opinion
on the basic financial statements taken as a whole. The
supplemental schedules to Form 5500, as listed in the table
of contents, are presented for the purpose of additional
analysis and are not a required part of the basic financial
statements but are supplementary information required by the
Department of Labors Rules and Regulations for Reporting
and Disclosure under the Employee Retirement Income Security Act
of 1974. The supplemental schedules are the responsibility of
the Plans management. The supplemental schedules have been
subjected to the auditing procedures applied in the audits of
the basic financial statements and, in our opinion, are fairly
stated in all material respects in relation to the financial
statements taken as a whole.
Dallas, Texas
June 20, 2008
2
ATMOS
ENERGY CORPORATION RETIREMENT
SAVINGS PLAN AND TRUST
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December 31
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2007
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2006
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ASSETS
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Investments, at fair value:
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Common stock of Atmos Energy Corporation
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$
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82,901,697
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$
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86,569,286
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Registered Investment Companies:
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T. Rowe Price Balanced Fund
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13,237,370
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11,068,614
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T. Rowe Price Spectrum Income Fund
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7,900,651
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6,604,142
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T. Rowe Price Spectrum Growth Fund
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24,446,021
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19,573,285
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T. Rowe Price Short-Term Bond Fund
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2,861,333
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2,803,140
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T. Rowe Price U.S. Bond Index Fund
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18,013,039
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13,810,470
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T. Rowe Price New Horizons Fund
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12,968,187
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11,266,999
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T. Rowe Price Mid-Cap Value Fund
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13,496,937
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12,148,087
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T. Rowe Price New America Growth Fund
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7,186,364
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6,645,192
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T. Rowe Price Equity Income Fund
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20,692,309
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17,251,359
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T. Rowe Price Equity Index 500 Fund
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7,360,440
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17,411,588
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T. Rowe Price Growth Stock Fund
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15,897,572
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4,739,507
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Harbor International Fund
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25,092,596
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19,581,978
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T. Rowe Price Retirement 2005 Fund
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6,882
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T. Rowe Price Retirement 2010 Fund
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271,135
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T. Rowe Price Retirement 2015 Fund
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1,001,871
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9,122
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T. Rowe Price Retirement 2020 Fund
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903,036
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2,146
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T. Rowe Price Retirement 2025 Fund
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681,625
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T. Rowe Price Retirement 2030 Fund
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512,083
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40,740
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T. Rowe Price Retirement 2035 Fund
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438,857
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9,871
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T. Rowe Price Retirement 2040 Fund
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236,867
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26,221
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T. Rowe Price Retirement 2045 Fund
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239,899
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1,277
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T. Rowe Price Retirement 2050 Fund
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46,034
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T. Rowe Price Retirement 2055 Fund
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8,179
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T. Rowe Price Retirement Income Fund
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52,375
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82,977
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Common/Collective Trust:
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T. Rowe Price Stable Value Fund
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10,337,799
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9,729,512
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Common stock of Entergy Corporation
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190,358
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151,330
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Common stock of Citizens Communications Company, Class B
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400,805
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479,526
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Common stock of TXU Corporation
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7,506,976
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Participant loans
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11,075,145
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10,516,749
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Total investments
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278,457,466
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258,030,094
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Receivables:
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Participant contributions
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652,647
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1,085,686
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Company contributions
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333,350
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562,475
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Due from broker
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9,936
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9,031
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Total receivables
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995,933
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1,657,192
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Net assets available for benefits, at fair value
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279,453,399
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259,687,286
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Adjustment from fair value to contract value for fully
benefit-responsive investment contracts
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(61,099
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83,408
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Net assets available for benefits
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$
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279,392,300
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$
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259,770,694
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See accompanying notes
3
ATMOS
ENERGY CORPORATION RETIREMENT
SAVINGS PLAN AND TRUST
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Additions to Net Assets
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Investment income:
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Net depreciation in fair value of investments
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$
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(7,836,407
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Dividends on common stock
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3,594,389
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Dividends on registered investment companies
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11,620,277
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Dividends on common/collective trust
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428,023
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Interest on participant loans
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985,940
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Total investment income
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8,792,222
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Contributions:
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Participants
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16,224,086
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Company
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8,488,763
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Rollovers
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1,713,529
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Total contributions
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26,426,378
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Total additions to net assets
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35,218,600
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Deductions from Net Assets
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Distributions to participants
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15,408,567
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Administrative expenses
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188,427
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Total deductions from net assets
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15,596,994
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Net increase in net assets available for benefits
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19,621,606
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Net assets available for benefits at beginning of year
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259,770,694
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Net assets available for benefits at end of year
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$
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279,392,300
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See accompanying notes
4
ATMOS
ENERGY CORPORATION RETIREMENT
SAVINGS PLAN AND TRUST
NOTES TO FINANCIAL STATEMENTS
December 31, 2007
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1.
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Description
of the Plan
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The following brief description of the Atmos Energy Corporation
Retirement Savings Plan and Trust (the Plan) is provided for
general information only. Participants should refer to the
Summary Plan Description for a more detailed description of the
Plans provisions.
General
The Plan is a trusteed defined contribution retirement benefit
plan offered to eligible employees of Atmos Energy Corporation
(the Company, Atmos or Plan Sponsor). The Plan is to continue
for an indefinite term and may be amended or terminated at any
time by the Board of Directors of Atmos (the Board). The Plan is
administered by the Qualified Retirement Plans and Trusts
Committee (the Committee) which is appointed by the Board. The
Plan is subject to the provisions of the Employee Retirement
Income Security Act of 1974, as amended (ERISA).
Eligibility
Substantially all employees of the Company (except employees
covered by other agreements, leased employees and any employees
covered by a collective bargaining agreement in which Plan
participation has not been negotiated through good faith
bargaining) (Participants) are automatically enrolled in the
Plan as of the first payroll period coincident with or
immediately following the date of hire.
Contributions
Contributions to the Plan include contributions withheld by the
Company on behalf of each Participant in an amount specified by
the Participant pursuant to a salary reduction agreement, as
well as matching and any discretionary Company contributions.
Participants are eligible to receive matching Company
contributions after completing at least one year of service,
effective on the first full pay period after which one year of
service has been completed.
Participants who are automatically enrolled in the Plan are
assigned a salary deferral rate of four percent, unless they
affirmatively elect not to contribute to the Plan. Participants
may elect a different deferral rate ranging from a minimum of
1 percent up to a maximum of 65 percent of eligible
compensation, as defined by the Plan, not to exceed the maximum
allowed by the Internal Revenue Service (IRS) ($15,500 in 2007
or $20,500 for those participants age 50 or older).
The Company contributes a matching Company contribution, in the
form of Atmos Common Stock, in an amount equal to
100 percent of each Participants salary reduction
contribution, up to a maximum of 4 percent of such
Participants eligible compensation, as defined by the
Plan, for the Plan year. The Companys matching
contribution meets the current IRS Safe Harbor
definition. The Company may revoke or amend any
Participants salary reduction agreement if necessary to
ensure that (1) each Participants additions for any
year will not exceed applicable Internal Revenue Code (the Code)
limitations and (2) Company matching contributions will be
fully deductible for federal income tax purposes.
The Plan also provides that a discretionary contribution may be
made at the option of the Board and in an amount determined
annually by the Board. No discretionary contribution was made to
the Plan in 2007.
All contributions to a Participants account are
immediately and fully vested.
5
ATMOS
ENERGY CORPORATION RETIREMENT
SAVINGS PLAN AND TRUST
NOTES TO FINANCIAL STATEMENTS (Continued)
Investment
Options
The Plan allows Participants salary reduction
contributions to be invested among a variety of registered
investment companies, one common/collective trust and Atmos
Common Stock.
The Atmos Stock Fund, consisting of Atmos Common Stock, is
participant directed. All Company matching and discretionary
contributions are directed into this fund. All Participant and
Company contributions made to this fund, both Participant
directed and Company matching and discretionary, are allowed to
be diversified at any time after the contribution is made into
one or more of the other investment options offered by the Plan.
The Plans investments in the common stock of Entergy
Corporation, Citizens Communications and TXU Corporation are
held in separate accounts within the Plan. These accounts were
established to accommodate new employees who elected to hold
these investments when they transferred their accounts into the
Plan from a predecessor plan following an acquisition. These
accounts were established as frozen accounts where the funds
could be liquidated but no new stock added. During 2007, the TXU
Corporation account was liquidated when TXU Corporation was
acquired.
Distributions
to Participants
Dividends received on Atmos Common Stock are automatically
reinvested in Atmos Common Stock. However, a Participant may
elect to have his or her dividends paid in cash. This election
may be made at any time during the period beginning on the first
business day on or after the dividend record date and ending at
a time specified by the Committee on the last business day
preceding the dividend payout date. Cash dividends received on
Atmos Common Stock, in accordance with the Plan, must be
distributed to Participants no later than 90 days after the
Plans year end. Currently, the dividends are distributed
quarterly. Once a Participant elects to receive his or her
dividends in cash, the election will remain in effect until the
election is changed.
A Participant may elect to receive an annual distribution of
Company matching or discretionary contributions made to his or
her account prior to January 1, 1999 and which were
allocated to his or her account at least two years prior to such
election. These annual elections are made as of January 1.
The annual distribution from the Plan is normally made in
February of the following year. Company matching or
discretionary contributions made after January 1, 1999 meet
the current IRS Safe Harbor definition and are not
eligible for in-service withdrawal.
In the event of retirement, death, termination due to disability
or termination of employment for another reason, a Participant,
or beneficiary in the event of death, is entitled to withdraw
the entire amount from each of his or her accounts. Withdrawals
from a Participants salary reduction account, as well as
the Company matching and discretionary accounts, are also
allowed upon proof of financial hardship meeting IRS Safe
Harbor definitions or, if elected, subsequent to the
Participant attaining
age 591/2.
Withdrawals from the Atmos Stock Fund may be in the form of
Atmos Common Stock or cash, as determined by the Committee.
However, a Participant has the right to have withdrawals made in
the form of Atmos Common Stock upon written notice by the
Participant.
Loans
to Participants
A Participant may borrow up to the lesser of $50,000 or
50 percent of his or her account balance, with a minimum
loan amount of $1,000. Loans are repaid through payroll
deductions over periods of up to 5 years for general
purpose loans or 15 years for primary residence loans. The
interest rate is the U.S. prime rate plus 2 percent
and is fixed over the life of the loan. A Participant may have a
maximum of two loans outstanding at any one time.
If a Participant has an outstanding loan in force and terminates
his or her employment, the Participant may elect to continue to
pay the loan according to the payment schedule that was set up
at the time the loan was initiated. If this option is elected,
the Participant must also leave his or her account balance in
the Plan. A second option is that
6
ATMOS
ENERGY CORPORATION RETIREMENT
SAVINGS PLAN AND TRUST
NOTES TO FINANCIAL STATEMENTS (Continued)
the Participant may elect to have the outstanding loan balance
treated as a distribution from the Plan. A third option is that
the Participant may repay the loan in full prior to his or her
termination of employment.
Plan
Termination
While the Company has not expressed any intent to terminate the
Plan, it is free to do so at any time. In the event of the
dissolution, merger, consolidation or reorganization of the
Company, the Plan will terminate and the trust will be
liquidated, unless the Plan is continued by a successor. Upon
such liquidation, all accounts will be distributed to the
Participants.
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2.
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Summary
of Significant Accounting Policies
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Basis
of Presentation
The financial statements of the Plan are prepared on the accrual
basis of accounting. Distributions to participants are recorded
when paid.
Use of
Estimates
The preparation of financial statements in conformity with
U.S. generally accepted accounting principles requires
management to make estimates that affect the amounts reported in
the financial statements and accompanying notes. Actual results
could differ from those estimates.
Investment
Valuation and Income Recognition
Shares of registered investment companies are valued at fair
value based on published market prices which represent the net
asset value of shares held by the Plan at year end. Investments
in common stock are valued at fair value based on quoted market
prices. The fair value of investments in the common/collective
trust is determined periodically by T. Rowe Price
Trust Company (T. Rowe Price) based upon the current fair
value of the underlying assets of the fund based on quoted
market prices. Participant loans are valued at remaining
outstanding balances which approximates fair value.
Purchases and sales of securities are recorded on a trade date
basis. Investment income is recorded on the accrual basis and
dividend income is recorded on the ex-dividend date. Realized
gains and losses from security transactions are reported on the
average historical cost method. Capital gains and losses are
included in interest and dividend income.
Recent
Accounting Pronouncements
In September 2006, Statement of Financial Accounting Standards
(SFAS) No. 157, Fair Value Measurements, was
issued. SFAS No. 157 provides guidance for using fair
value to measure assets and liabilities. It applies whenever
other standards require or permit assets or liabilities to be
measured at fair value but it does not expand the use of fair
value in any new circumstances. In November 2007, the effective
date was deferred for all non-financial assets and liabilities,
except those that are recognized or disclosed at fair value on a
recurring basis. The provisions of SFAS No. 157 that
were not deferred are effective for financial statements issued
for fiscal years beginning after November 15, 2007. The
adoption of SFAS No. 157 is not expected to have a
significant effect on the reported net assets or changes in net
assets of the Plan.
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3.
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Administration
of the Plan and Plan Assets
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The Plan is administered by the Committee, consisting of at
least three persons who are appointed by the Board. The members
of the Committee serve at the pleasure of the Board without
compensation. Certain
7
ATMOS
ENERGY CORPORATION RETIREMENT
SAVINGS PLAN AND TRUST
NOTES TO FINANCIAL STATEMENTS (Continued)
administrative functions are performed by employees of the
Company. No employee of the Company receives compensation from
the Plan.
In accordance with the Plan, the Company has appointed the
Committee as Trustee of the Plan. The Trustee may be removed at
the discretion of the Board. The Trustee shall vote any common
stock held in the trust in accordance with directions received
from the Participants or at its discretion if there are no such
directions. The Plans assets are held by T. Rowe Price,
the custodian and recordkeeper of the Plan.
All administrative expenses of the Plan are paid by the Company
except for processing fees related to loans to participants,
which are paid by the Participant.
The Plan invests in various investment securities. Investment
securities are exposed to various risks such as interest rate,
market and credit risks. Due to the level of risk associated
with certain investment securities, it is at least reasonably
possible that changes in the values of investment securities
will occur in the near term and that such changes could
materially affect Participants account balances and the
amounts reported in the statements of net assets available for
benefits.
During 2007, the Plans investments (including investments
purchased and sold, as well as held during the year)
appreciated/(depreciated) in fair value as determined by quoted
market prices for common stocks and published market prices for
registered investment companies as follows:
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Atmos Energy Corporation Common Stock
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$
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(10,666,126
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Registered Investment Companies:
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T. Rowe Price Balanced Fund
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(481,478
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)
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T. Rowe Price Spectrum Income Fund
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4,190
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T. Rowe Price Spectrum Growth Fund
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548,056
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T. Rowe Price Short-Term Bond Fund
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24,042
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T. Rowe Price U.S. Bond Index Fund
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302,994
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T. Rowe Price New Horizons Fund
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(714,470
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T. Rowe Price Mid-Cap Value Fund
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(1,606,669
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)
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T. Rowe Price New America Growth Fund
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123,784
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T. Rowe Price Equity Income Fund
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(1,107,135
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T. Rowe Price Equity Index 500 Fund
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485,554
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T. Rowe Price Growth Stock Fund
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454,184
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Harbor International Fund
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2,989,883
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T. Rowe Price Retirement 2005 Fund
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(532
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T. Rowe Price Retirement 2010 Fund
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(12,475
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T. Rowe Price Retirement 2015 Fund
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(44,577
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T. Rowe Price Retirement 2020 Fund
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(38,218
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T. Rowe Price Retirement 2025 Fund
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(18,784
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T. Rowe Price Retirement 2030 Fund
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(16,292
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T. Rowe Price Retirement 2035 Fund
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(17,109
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T. Rowe Price Retirement 2040 Fund
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(9,946
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T. Rowe Price Retirement 2045 Fund
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(7,197
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T. Rowe Price Retirement 2050 Fund
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(1,480
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)
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T. Rowe Price Retirement 2055 Fund
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186
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T. Rowe Price Retirement Income Fund
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1,383
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Entergy Corporation Common Stock
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43,735
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Citizens Communications Company Common Stock
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(51,342
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TXU Corporation Common Stock
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1,979,432
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$
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(7,836,407
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)
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8
ATMOS
ENERGY CORPORATION RETIREMENT
SAVINGS PLAN AND TRUST
NOTES TO FINANCIAL STATEMENTS (Continued)
|
|
5.
|
Party-in-Interest
Transactions
|
Certain Plan investments in registered investment companies and
common/collective trusts are managed by T. Rowe Price. T.
Rowe Price is the custodian and recordkeeper; therefore, these
transactions qualify as
party-in-interest
transactions. Additionally, a portion of the Plans assets
are invested in Atmos Common Stock. Because the Company is the
Plan sponsor, transactions involving Atmos Common Stock qualify
as
party-in-interest
transactions. All of these
party-in-interest
transactions are exempt from the prohibited transaction rules.
At December 31, 2007 and 2006, the Plan held 2,956,551 and
2,712,920 shares of Atmos Common Stock and received
$3,594,389 in dividends from Atmos Common Stock during 2007.
At December 31, 2007 and 2006 the percentage of the
Plans investments held in the Companys common stock
was 29.8% and 33.6%.
The Plan has received a determination letter from the IRS dated
November 1, 2002 stating that the Plan is qualified under
Section 401(a) of the Code; therefore, the related trust is
exempt from taxation. Subsequent to this determination by the
IRS, the Plan was amended. Once qualified, the Plan is required
to operate in conformity with the Code to maintain its
qualification. The Plan administrator believes the Plan is being
operated in compliance with the applicable requirements of the
Code and therefore believes that the Plan, as amended, is
qualified and the related trust is tax-exempt. In January 2008,
the Plan submitted an application with the IRS to receive a new
determination letter stating that the Plan is qualified under
Section 401(a) of the Code.
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|
7.
|
Reconciliation
of Financial Statements to Form 5500
|
The following is a reconciliation of net assets available for
benefits per the financial statements to the Form 5500:
|
|
|
|
|
|
|
|
|
|
|
December 31,
|
|
|
|
2007
|
|
|
2006
|
|
|
Net assets available for benefits per the financial statements
|
|
$
|
279,392,300
|
|
|
$
|
259,770,694
|
|
Adjustment from contract value to fair value for fully
benefit-responsive investment contracts
|
|
|
61,099
|
|
|
|
(83,408
|
)
|
|
|
|
|
|
|
|
|
|
Net assets available for benefits per the Form 5500
|
|
$
|
279,453,399
|
|
|
$
|
259,687,286
|
|
|
|
|
|
|
|
|
|
|
9
ATMOS
ENERGY CORPORATION RETIREMENT
SAVINGS PLAN AND TRUST
SCHEDULE OF DELINQUENT PARTICIPANT CONTRIBUTIONS
EIN:
75-1743247
PLAN NUMBER: 002
December 31, 2007
Total that Constitute Nonexempt Prohibited
Transactions
|
|
|
|
|
|
|
|
|
Participant
|
|
|
|
|
|
|
|
Total Fully
|
Contributions
|
|
Contributions
|
|
Contributions
|
|
Contributions
|
|
Corrected Under
|
Transferred Late to
|
|
Not
|
|
Corrected Outside
|
|
Pending Correction
|
|
VFCP and PTE
|
the Plan*
|
|
Corrected
|
|
VFCP*
|
|
in VFCP
|
|
2002-51
|
|
$659
|
|
$
|
|
$659
|
|
$
|
|
$
|
|
|
|
* |
|
Represents 2007 participant contributions that were corrected
during 2008. |
10
ATMOS
ENERGY CORPORATION RETIREMENT
SAVINGS PLAN AND TRUST
SCHEDULE OF ASSETS (HELD AT END OF YEAR)
EIN:
75-1743247
PLAN NUMBER: 002
December 31, 2007
|
|
|
|
|
|
|
|
|
|
|
|
|
|
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(c)
|
|
|
|
|
|
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|
(b)
|
|
Description of investment including
|
|
|
|
(e)
|
|
|
|
Identity of issue, borrower,
|
|
maturity date, rate of interest,
|
|
(d)
|
|
Current
|
|
(a)
|
|
lessor or similar party
|
|
collateral, par or maturity value
|
|
Cost
|
|
value
|
|
|
*
|
|
Atmos Energy Corporation
|
|
Common stock; 2,956,551 shares ***
|
|
**
|
|
$
|
82,901,697
|
|
*
|
|
T. Rowe Price Trust Company
|
|
Stable Value Fund
|
|
**
|
|
|
10,337,799
|
|
*
|
|
T. Rowe Price Trust Company
|
|
Balanced Fund
|
|
**
|
|
|
13,237,370
|
|
*
|
|
T. Rowe Price Trust Company
|
|
Spectrum Income Fund
|
|
**
|
|
|
7,900,651
|
|
*
|
|
T. Rowe Price Trust Company
|
|
Spectrum Growth Fund ***
|
|
**
|
|
|
24,446,021
|
|
*
|
|
T. Rowe Price Trust Company
|
|
Short-Term Bond Fund
|
|
**
|
|
|
2,861,333
|
|
*
|
|
T. Rowe Price Trust Company
|
|
U.S. Bond Index Fund ***
|
|
**
|
|
|
18,013,039
|
|
*
|
|
T. Rowe Price Trust Company
|
|
New Horizons Fund
|
|
**
|
|
|
12,968,187
|
|
*
|
|
T. Rowe Price Trust Company
|
|
Mid-Cap Value Fund
|
|
**
|
|
|
13,496,937
|
|
*
|
|
T. Rowe Price Trust Company
|
|
New America Growth Fund
|
|
**
|
|
|
7,186,364
|
|
*
|
|
T. Rowe Price Trust Company
|
|
Equity Income Fund ***
|
|
**
|
|
|
20,692,309
|
|
*
|
|
T. Rowe Price Trust Company
|
|
Equity Index 500 Fund
|
|
**
|
|
|
7,360,440
|
|
*
|
|
T. Rowe Price Trust Company
|
|
Growth Stock Fund ***
|
|
**
|
|
|
15,897,572
|
|
|
|
Harbor Capital Advisors, Inc.
|
|
Harbor International Fund ***
|
|
**
|
|
|
25,092,596
|
|
*
|
|
T. Rowe Price Trust Company
|
|
Retirement 2005 Fund
|
|
**
|
|
|
6,882
|
|
*
|
|
T. Rowe Price Trust Company
|
|
Retirement 2010 Fund
|
|
**
|
|
|
271,135
|
|
*
|
|
T. Rowe Price Trust Company
|
|
Retirement 2015 Fund
|
|
**
|
|
|
1,001,871
|
|
*
|
|
T. Rowe Price Trust Company
|
|
Retirement 2020 Fund
|
|
**
|
|
|
903,036
|
|
*
|
|
T. Rowe Price Trust Company
|
|
Retirement 2025 Fund
|
|
**
|
|
|
681,625
|
|
*
|
|
T. Rowe Price Trust Company
|
|
Retirement 2030 Fund
|
|
**
|
|
|
512,083
|
|
*
|
|
T. Rowe Price Trust Company
|
|
Retirement 2035 Fund
|
|
**
|
|
|
438,857
|
|
*
|
|
T. Rowe Price Trust Company
|
|
Retirement 2040 Fund
|
|
**
|
|
|
236,867
|
|
*
|
|
T. Rowe Price Trust Company
|
|
Retirement 2045 Fund
|
|
**
|
|
|
239,899
|
|
*
|
|
T. Rowe Price Trust Company
|
|
Retirement 2050 Fund
|
|
**
|
|
|
46,034
|
|
*
|
|
T. Rowe Price Trust Company
|
|
Retirement 2055 Fund
|
|
**
|
|
|
8,179
|
|
*
|
|
T. Rowe Price Trust Company
|
|
Retirement Income Fund
|
|
**
|
|
|
52,375
|
|
|
|
Entergy Corporation
|
|
Common stock; 1,593 shares
|
|
**
|
|
|
190,358
|
|
|
|
Citizens Communications
|
|
Common stock, 31,485 shares
|
|
**
|
|
|
400,805
|
|
*
|
|
Participant Loans
|
|
Interest rates from 6.00% to 11.00%
|
|
-0-
|
|
|
11,075,145
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
$
|
278,457,466
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
* |
|
Indicates
party-in-interest
to the Plan |
|
** |
|
Cost information in column (d) is not required for
participant-directed investments |
|
*** |
|
Indicates investment that represents 5 percent or more of
the Plans net assets available for benefits |
11
SIGNATURES
Pursuant to the requirements of the Securities Exchange Act of
1934, the Qualified Retirement Plans and Trusts Committee, the
Trustee, of the Atmos Energy Corporation Retirement Savings Plan
and Trust, as amended, has duly caused this annual report to be
signed on its behalf by the undersigned, hereunto duly
authorized.
ATMOS ENERGY CORPORATION RETIREMENT SAVINGS PLAN AND TRUST
John P. Reddy
Chairman of the Qualified Retirement Plans
and Trusts Committee
June 20, 2008
12
EXHIBITS INDEX
|
|
|
|
|
Exhibit
|
|
|
|
|
number
|
|
Description
|
|
Page number or incorporation by reference to
|
|
4
|
|
Instruments defining rights of security holders:
|
|
|
|
|
(a) Atmos Energy Corporation Retirement Savings Plan and
Trust (Amended and Restated Effective January 1, 2005)
|
|
Exhibit 4(a) to Form 11-K dated June 27, 2006
(File No. 33-57687)
|
|
|
(b) Amendment No. One to the Atmos Energy Corporation
Retirement Savings Plan and Trust (Amended and Restated
Effective January 1, 2005)
|
|
Exhibit 4(b) to Form 11-K dated June 19, 2007
(File No. 33-57687)
|
|
|
(c) Amendment No. Two to the Atmos Energy Corporation
Retirement Savings Plan and Trust (Amended and Restated
Effective January 1, 2005)
|
|
Exhibit 4(c) to Form 11-K dated June 19, 2007
(File No. 33-57687)
|
|
|
(d) Amendment No. Three to the Atmos Energy Corporation
Retirement Savings Plan and Trust (Amended and Restated
Effective January 1, 2005)
|
|
|
23.1
|
|
Consent of Independent Registered Public Accounting Firm,
Whitley Penn LLP
|
|
|
13