Details for Legal Notice To all customers of Boonville Natural Gas Corporation:

Legal Notice

To all customers of Boonville Natural Gas Corporation: Please take note that the Company has filed revised tariffs with the Indiana Utility Regulatory Commission to change its rates to begin to implement the revised federal income tax rate paid by the Company. Such revised tariff is being filed pursuant to the Indiana Utility Commission's Order in Cause No. 45032 issued on February 16, 2018. The impact on your bill will vary based on the amount of usage. However the federal income tax rate being used is that included in the Tax Cuts and Jobs Acts of 2017. The Company believes this change will be a decrease in the bills previously paid by you. The Company believes that this change will be approved by the Indiana Utility Commission in May of this year and will then be implemented in the Company's June billing to you.

If you have any questions about this Notice please contact the Company at:

Boonville Natural Gas Corporation

1425 North Rockport Road

Boonville, Indiana 47601

(812) 897-2260

Or you may contact the Indiana Utility Regulatory Commission at:

Secretary to the IURC

PNC Center

101 West Washington Street

Indianapolis, IN 46204

(317) 232-2701

Or you may contact the Office of Utility Consumer Counselor at:

Office of Utility Consumer Counselor

PNC Center

115 West Washington Street

Suite 1500 South

Indianapolis, IN 46204

(317) 232-2494

3/29 hspaxlp

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