Abstract: An exhaust gas treatment system for treating an exhaust gas. The exhaust gas treatment system includes a first section, a bypass section, and a common second section. The first section may include a first valve and at least one exhaust gas treatment component, such as, for example, a DOC and/or DPF. The bypass section may include a bypass valve and a heater that is configured to elevate the temperature of at least a portion of the exhaust gas. The second section is in fluid communication with the first section and the bypass section and includes a selective catalytic reduction system. Further, exhaust gas may be diverted into the bypass section when the exhaust gas fails to satisfy the threshold condition, so that the heater may elevate the temperature of the passing exhaust gas.