PACIFICORP /OR/
PACIFICORP10Q06302006EXHIBIT1005
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<p style=' margin-bottom:0pt; margin-top:8pt;text-align:right;'><b><font size=2>Exhibit 10.5</font></b></p>
<p style=' margin-bottom:0pt; margin-top:16pt;text-align:center;'><b><font SIZE=2>AMENDMENT NO. 10</font></b></p>
<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><b><font SIZE=2>TO</font></b></p>
<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><b><font SIZE=2>PACIFICORP</font></b></p>
<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><b><font SIZE=2>SUPPLEMENTAL EXECUTIVE RETIREMENT PLAN</font></b></p>
<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><b><font size=2>1996 RESTATEMENT</font></b></p>
<p style=' margin-bottom:0pt; margin-top:12pt;text-align:left;'><b><font size=2>PacifiCorp</font></b></p>
<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><b><font size=2>an Oregon corporation</font></b></p>
<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><b><font size=2>825 NE Multnomah</font></b></p>
<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><b><font size=2>Portland, Oregon 97232</font></b></p>
<p style=' margin-bottom:0pt; margin-top:8pt; text-indent:0.72in;text-align:left;'><font size=2>The Plan, as amended through Amendment No. 9 to the 1996 Restatement, is further amended as follows:</font></p>



<table border="0" cellspacing=0 cellpadding=0 width="100%" style=' border-collapse:collapse;'> <tr>

    <td width="35" valign=top style='padding:6.0pt 0in 0in 0in;'>
      <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:6pt;margin-bottom:0pt;'>&nbsp;</p>
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    <td width="34" valign=top style='padding:6.0pt 0in 0in 0in;'>
      <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt;'><b><font size=2>1.</font></b></p>
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            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt;'><b><font size=2>Sale of Company</font></b></p> </td> </tr></table>



<p style=' margin-bottom:0pt; margin-top:8pt; text-indent:0.72in;text-align:left;'><font size=2>In order to conform the Plan to corporate governance changes occurring in connection with the sale of the Company to MidAmerican Energy Holdings Company, the following changes are made:</font></p>
<p style=' margin-bottom:0pt; margin-top:8pt; text-indent:0.72in;text-align:left;'><font size=2>1.1 The first sentence of 1.3 is replaced with the following two sentences:</font></p>
<p style=' margin-bottom:0pt; margin-top:8pt; margin-left:0.36in; text-indent:0.72in;text-align:left;'><font size=2>This plan shall be administered by a committee (the Committee). The Chairman of the Board of Directors of the Company shall constitute the sole member unless the Chairman appoints one or more other individuals to serve on the Committee.</font></p>
<p style=' margin-bottom:0pt; margin-top:8pt; margin-left:0.36in; text-indent:0.36in;text-align:left;'><font size=2>1.2 The third sentence of 1.3 is deleted.</font></p>
<p style=' margin-bottom:0pt; margin-top:8pt; text-indent:0.72in;text-align:left;'><font size=2>1.3 In the opening sentence of 2.1 the phrase, &#147;any of the categories in (a) through (f)&#148;, is replaced with &#147;(a) or (b) below&#148;.</font></p>
<p style=' margin-bottom:0pt; margin-top:8pt; margin-left:0.36in; text-indent:0.36in;text-align:left;'><font size=2>1.4 Paragraphs 2.1(b) through (e) are deleted, 2.1(f) is renumbered as 2.1(b), and the renumbered 2.1(b) is revised to read as follows:</font></p>
<p style=' margin-bottom:0pt; margin-top:8pt; margin-left:0.36in; text-indent:0.72in;text-align:left;'><font size=2>Any other executive employee of an Employer who is designated by the Committee.</font></p>
<p style=' margin-bottom:0pt; margin-top:8pt; margin-left:0.36in; text-indent:0.36in;text-align:left;'><font size=2>1.5 In 6.3 the phrase &#147;trustee for the plan appointed under 8.3&#148; is changed to &#147;Committee&#148;, the phrase &#147;in writing to the trustee&#148; is changed to &#147;in writing to the Committee chair&#148;, the phrase &#147;reviewed by the trustee&#148; is changed to &#147;reviewed by the Committee&#148;, and the phrase &#147;and a representative of the Committee&#148; is deleted.</font></p>
<p style=' margin-bottom:0pt; margin-top:8pt; margin-left:0.36in; text-indent:0.36in;text-align:left;'><font size=2>1.6 In 6.4 &#147;trustee&#146;s&#148; is changed to &#147;Committee&#146;s&#148; both places it appears. </font></p>
<p style=' margin-bottom:0pt; margin-top:8pt; margin-left:0.36in; text-indent:0.36in;text-align:left;'><font size=2>&nbsp;</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>
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<p style=' margin-bottom:0pt; margin-top:8pt; margin-left:0.36in; text-indent:0.36in;text-align:left;'><font size=2>1.7 In 7.1 &#147;Chairman of the Board of Directors of the&#148; is inserted before &#147;Company&#148;.</font></p>
<p style=' margin-bottom:0pt; margin-top:8pt; margin-left:0.36in; text-indent:0.36in;text-align:left;'><font size=2>1.8 In 7.2 &#147;Chairman of the&#148; is inserted before &#147;Board&#148;.</font></p>



<table border="0" cellspacing=0 cellpadding=0 width="100%" style=' border-collapse:collapse;'> <tr>

    <td width="35" valign=top style='padding:6.0pt 0in 0in 0in;'>
      <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:6pt;margin-bottom:0pt;'>&nbsp;</p>
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    <td width="34" valign=top style='padding:6.0pt 0in 0in 0in;'>
      <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt;'><b><font size=2>2.</font></b></p>
    </td>
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            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt;'><b><font size=2>Effective Date</font></b></p> </td> </tr></table>



<p style=' margin-bottom:0pt; margin-top:8pt; text-indent:0.72in;text-align:left;'><font size=2>The changes made by this amendment shall be effective in March 2006 on the closing date of the sale of the Company to MidAmerican Energy Holdings Company.</font></p>
<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>

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<table border="0" cellspacing=0 cellpadding=0 width="99%" style=' margin-left:.4pt;border-collapse:collapse;'> <tr>
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            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0in;margin-bottom:0pt;'><font size=1>&nbsp;</font></p> </td>
        <td width="2%" valign=bottom >
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0in;margin-bottom:0pt;'><font size=1>&nbsp;</font></p> </td>
        <td colspan="2" valign=bottom >
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0in;margin-bottom:0pt;'><b><font SIZE=2>PACIFICORP</font></b></p> </td> </tr> <tr>
        <td width="49%" valign=bottom >
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0in;margin-bottom:0pt;'><br > <br > </p> </td>
        <td width="2%" valign=bottom >
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0in;margin-bottom:0pt;'><font size=1>&nbsp;</font></p> </td>
        <td width="3%" valign=bottom >
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0in;margin-bottom:0pt;'><font size=2>By</font></p> </td>
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            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0in;margin-bottom:0pt;'><br> <br> <font size=2>/</font><u><font size=2>s/ Gregory E. Abel</font></u></p> </td> </tr> <tr>
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            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:4.0pt;margin-bottom:0pt;'><font size=1>&nbsp;</font></p> </td>
        <td width="2%" valign=top >
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:4.0pt;margin-bottom:0pt;'><font size=1>&nbsp;</font></p> </td>
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            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:4.0pt;margin-bottom:0pt;'><font size=2>Name of signer: Gregory E. Abel</font></p> </td> </tr> <tr>
        <td width="49%" valign=top >
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:4.0pt;margin-bottom:0pt;'><font size=1>&nbsp;</font></p> </td>
        <td width="2%" valign=top >
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:4.0pt;margin-bottom:0pt;'><font size=1>&nbsp;</font></p> </td>
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            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:4.0pt;margin-bottom:0pt;'><font size=2>Date signed: June 2, 2006</font></p> </td> </tr></table>
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<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>
<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>
<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>
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