Postretirement Plans

The components of net periodic benefit cost were as follows:



	Nine months ended September 30						Three months ended September 30
Pension Plans	2014			2013			2014			2013
Service cost		$1,244			$1,414			$415			$468
Interest cost	2,300			2,175			758			713
Expected return on plan assets	(3,125		)	(2,907		)	(1,042		)	(969		)
Amortization of prior service costs	133			150			44			52
Recognized net actuarial loss	768			1,668			254			530
Settlement/curtailment/other losses	372			104			35			84
Net periodic benefit cost		$1,692			$2,604			$464			$878
Net periodic benefit cost included in Earnings from operations		$2,443			$2,319			$715			$775



	Nine months ended September 30						Three months ended September 30
Other Postretirement Benefit Plans	2014			2013			2014			2013
Service cost		$97			$111			$33			$37
Interest cost	216			198			72			65
Expected return on plan assets	(6		)	(5		)	(2		)	(1		)
Amortization of prior service costs	(108		)	(135		)	(36		)	(45		)
Recognized net actuarial loss	6			72			2			24
Net periodic benefit cost		$205			$241			$69			$80
Net periodic benefit cost included in Earnings from operations		$214			$269			$71			$90

In the first quarter of 2014, we announced changes to our nonunion and certain union retirement plans whereby approximately 100,000 employees will transition in 2016 to a company-funded defined contribution retirement savings plan in lieu of participation in defined benefit pension plans. The defined benefit pension plan changes resulted in charges of $334 in the first quarter of 2014, primarily for pension curtailment costs. In addition, we remeasured pension assets and benefit obligations for the affected pension plans. These remeasurements resulted in a net actuarial gain of $966 which is included in Other Comprehensive Income. The $966 reflects a gain of $1,988 resulting from benefit plan changes that was partially offset by net actuarial losses of $1,022 primarily driven by a reduction in the discount rate from approximately 4.8% at December 31, 2013 to approximately 4.5% as of the remeasurement dates.