A structural reorganization at Mountain Fuel Supply Co. to put more emphasis on customer service has resulted in the early retirement of 110 utility employees in Utah and Wyoming, including two top executives, W.D. Bennett, vice president of distribution operations, and controller Richard Brunner.

Mountain Fuel officials said the early retirement offer was made Jan. 24 and those eligible had until March 15 to decide. They stressed the offer was not an effort to reduce the work force and the retirements come from all parts of the operation.Company officials don't know if everyone who is retiring will be replaced, but the total number of people employed will remain the same although they will be organized differently.

The early retirement offer included adding five years to employees' ages and lengths of service for those who are 52 or older by March 31, meaning they get to retire early without a penalty.

Under the reorganization, a central customer-service group is created and several appointments have been made to various positions.

Bennett's 31 years with Mountain Fuel were in engineering and management positions. As vice president of distribution operations, he was responsible for distribution system operation, construction and maintenance and services provided on customers' premises such as meter turn-ons and shutoffs, new or existing appliance turn-on and 24-hour emergency investigation.

Brunner joined Mountain Fuel's accounting department in 1956 and was instrumental in organizing the company's tax department and was controller and assistant treasurer in his 35-year career. When he started Mountain Fuel has revenue of $23 million with net income of $2 million and in 1990 the company has $365 in revenue and net income of $22 million.

D.N. Rose, Mountain Fuel president, praised both men for their dedication and work and also praised the others who are retiring.