Northern Natural Gas Building
The Northern Natural Gas Building , also known as the 2223 Dodge Street Building, is located at 2223 Dodge Street in the central business district of Omaha, Nebraska, United States. It is a 260 ft (79 m), 19-story skyscraper that ranks 8th, among Omaha's top ten tallest buildings. Currently the building is vacant. The building is currently listed on the National Register of Historic Places located in Douglas County, Nebraska.

Northern Natural Gas Co. built the six-story corporate headquarter tower in the 1950s, adding a 19-story tower in the 1960s. The building has over 259,000 sf of gross space located on a 3.77-acre (15,300 m 2) site, with over 600 parking stalls in two attached heated parking garages and adjacent parking lots. In 1985, Northern's parent company, InterNorth Inc., bought Houston Natural Gas, a Houston, Texas based company to become Enron Corp. Enron Corp. then became headquartered in Omaha, Nebraska for a short time. The next year, Enron moved the company's headquarters to Houston, Texas and as one of the major corporate employers in Omaha, placed 19 office buildings in the area for sale. In 1988 they sold their original corporate headquarter building, which remained for a number of years as their regional headquarter building for their division, Northern Natural Gas Division, for $11.52 million dollars, to an investment group controlled by investor Michael Cutler. Northwestern National Life Insurance Co. was a major initial investment partner and lender in the transaction. Northwestern National Life Insurance changed its name in 1996 to ReliaStar, and in May 2000 was acquired by Dutch financial services giant ING Group for US $5 billion. Under Mr. Cutler's control and leadership, the building underwent a mult-million dollar renovation and retrofit while it was occupied, turning it into one of Omaha's premier office, business, and technology centers. He owned the building for 12 years and sold it in 2001. The building at the time, was Omaha's third highest office structure. With its large windows, panoramic views of the region, and central location, it was 100% leased throughout his ownership period. Other major financial institutions over the years involved in the transaction while under Mr. Cutler's ownership, were 1st National Bank of Omaha, Security Pacific National Bank of Los Angeles, California, Bank of America, Whitehall Street Real Estate Funds(Goldman Sachs), and Acceptance Insurance Cos. Major tenants over the years were some offices of First National Bank of Nebraska, which is currently the largest privately owned bank in the country, along with subsidiary First National Bank of Omaha, namely their credit card and processing divisions, occupied the building until the new First National Bank Tower opened in 2002. Currently First National's divisions are the 4th largest bank card processor, and the 6th largest in-house processor of credit cards in the United States. Other major tenants over the years under Mr. Cutler's ownership were The Northern Natural Gas Division of Enron Corp( Northern Natural Gas Division is currently a subsidiary of Warren Buffett's Berkshire Hathaway Corporation ), and U.S. West Corp., a major regional Bell Operating Company, and one of seven Baby Bells that were spawned by the antitrust breakup of ATT in 1983. As one of Omaha's major corporate leaders at the time, U.S. West Corp. was later renamed as Quest Corporation. Electronic Data Systems(EDS), a major global technology service company, headquartered in Plano, Texas and started by entrepreneur Ross Perot, had a service contract to operate Enron Corp's computer center located in the building. At the time the building was considered one of the leading office, business, and technology centers in the country with state of the art fiber optic communication capacity. At the time, Mr. Cutler was considered one of downtown Omaha's leading investors and real estate developers, and one of the region's largest real estate investors. In the 1990s, he was heavily involved with the creation of the Omaha Rail and Commerce Historic District in 1996, which is one of downtown Omaha's major historic districts. He and his operating subsidiaries were instrumental in the planning, restoration, and renovation of several hundreds of thousands of square feet in buildings located in the downtown historic district area. Some of his buildings located in the historic district were Paxton and Gallagher Warehouse #1, located at 901-909 Jones Street, Paxton and Gallagher Warehouses #2, #3, and #4, located at 915-23 Jones Street. Some of his buildings were originally designed by famous architect Thomas Rogers Kimball (1862”“1934), who served as National President of the American Institute of Architects from 1918-1920. Kimball was credited with 871 commissions and served as architectural advisor to the commission responsible for the erection of the Missouri and Nebraska State Capitol Buildings, the Kansas City Liberty War Memorial, and the Indiana State War Memorial located in Indianapolis, Indiana. Mr. Kimball was a member of the National Council of Fine Arts established by U.S. President Theodore Roosevelt to evaluate all plans for public building, monuments, and statues in the country. Mr. Kimball studied architecture and art at MIT and the L'Ecole des Beaux Arts School in Paris, France. Mr. Cutler through a subsidiary, also, owned and renovated The Twin Towers Office and Residential Condominium Complex located in Midtown Omaha, near downtown Omaha, from 1984-1999. At the time it was Nebraska's Largest Residential Condominium and Office Redevelopment Project. The Twin Towers Complex, which consisted of two towers, was a mixed use project with over 300,000 sf of renovated space, while under Mr. Cutler's control and ownership. Notable tenants in the office sector of the building were National Indemnity Insurance Company, a subsidiary of Warren Buffett's Berkshire Hathaway Corp., U.S West Corp's computer and long distance switching center, AFL-CIO corporate offices, Perelman Carley Investment Advisors, Creighton University Physician Billing Center, University of Nebraska Medical Center offices, and Mr. Cutler's 19 subsidiary operating companies. The project is currently located across the street from Mutual of Omaha's $250 million dollar mixed-use urban development project, Midtown Crossing at Turner Park. Mr. Cutler and his subsidiaries also, owned several other properties in the region. In the 1990s Mr. Cutler, also worked with Red Lion Hotel Group, which at the time was owned by investment firm Kohlberg, Kravis, Roberts & Co. based in New York. The hotel group was later acquired by Doubletree Hotels which later merged with and sold to Hilton Hotel Group in 1999 for $3.7 billion dollars. His past involvement with Red Lion hotel Group was as a consultant/developer of new hotels in the eastern section of their market area located in Nebraska, Iowa, and Colorado. That involved strategic market analysis of new hotel locations, initial hotel design, project architect and general contractor selection, and financial structure of ownership entity. In his career he was involved with several hundred real estate transactions valued over $200 million dollars in volume at the time. Mr. Cutler was also, appointed by then Governor Robert Ray of Iowa to the Iowa Private Industry Council. He served as Chairman of the council for many years and was honored by President Ronald Reagan in Washington, D.C. for his years of service to the State of Iowa. The council was involved in business development, job creation, and job training. He was also, honored by the Nebraska and Iowa Workforce Development Service Agencies, for his many years of hiring older retired business executives by his subsidiary companies. Currently, Mr. Cutler is considered an industry expert in the planning, restoration, development, and redevelopment of major commercial buildings located in Central Business Districts(CBD) of major markets across the country. His knowledge of Historic Tax Credits, New Market Tax Credits, Business Energy Tax Credits, Modified Acclerated Cost-Recovery Systems(MACRS), and 179D Energy Commercial Building Tax Deduction is important in the development of project structure business and cost models for successful development and redevelopment of new and existing buildings into High Performance Green Buildings.