An exhaust gas treatment system is provided having an internal combustion engine, an exhaust gas conduit, a passive selective catalyst reduction (SCR) device, a heated SCR device, and a control module. The exhaust gas conduit is in fluid communication with and is configured to receive an exhaust gas from the internal combustion engine. The passive SCR device is in fluid communication with the exhaust gas conduit and is configured to receive the exhaust gas. The passive SCR includes a passive SCR temperature profile. The heated SCR device is in fluid communication with the exhaust gas conduit and is configured to receive the exhaust gas. The heated SCR device is located upstream of the passive SCR. The heated SCR is selectively activated to produce heat. The control module is in communication with the heated SCR and the engine and includes a control logic for determining the passive SCR temperature profile.