Note 10: Benefit Plans

We sponsor three funded, noncontributory defined benefit pension plans. These plans cover substantially all employees hired prior to July 15, 2007, other than those covered by union-administered plans. Benefits for the Salaried Plan are generally based on salaries or wages and years of service; the Construction Materials Hourly Plan and the Chemicals Hourly Plan provide benefits equal to a flat dollar amount for each year of service. In addition to these qualified plans, we sponsor three unfunded, nonqualified pension plans. Effective July 15, 2007, we amended our defined benefit pension plans to no longer accept new participants. In May 2013, we announced that future accruals for salaried pension participants will cease effective December 31, 2013. This change included a special transition provision which will allow salaries or wages through December 31, 2015 to be considered in the participants’ benefit calculations. The announcement resulted in a curtailment and remeasurement of the salaried and nonqualified pension plans as of May 31, 2013 that will reduce our 2013 pension expense by approximately $7,600,000 (net of the one-time curtailment loss noted below) of which $800,000 relates to discontinued operations. See Note 11 for the impact of this remeasurement to our pension plan funded status.

The following table sets forth the components of net periodic pension benefit cost:



PENSION BENEFITS	Three Months Ended		Nine Months Ended
		September 30		September 30
in thousands	2013	2012	2013	2012
Components of Net Periodic Benefit Cost
Service cost	$ 4,958	$ 5,587	$ 16,852	$ 16,762
Interest cost	10,179	10,798	30,816	32,395
Expected return on plan assets	(11,926)	(12,195)	(35,500)	(36,585)
Curtailment loss	0	0	855	0
Amortization of prior service cost	79	69	259	206
Amortization of actuarial loss	4,264	4,882	16,259	14,645
Net periodic pension benefit cost	$ 7,554	$ 9,141	$ 29,541	$ 27,423
Pretax reclassification from AOCI included in
net periodic pension benefit cost	$ 4,343	$ 4,951	$ 17,373	$ 14,851

In addition to pension benefits, we provide certain healthcare and life insurance benefits for some retired employees. In the fourth quarter of 2012, we amended our postretirement healthcare plan to cap our portion of the medical coverage cost at the 2015 level. Effective July 15, 2007, we amended our salaried postretirement healthcare coverage to increase the eligibility age for early retirement coverage to age 62, unless certain grandfathering provisions were met. Substantially all our salaried employees and where applicable, hourly employees may become eligible for these benefits if they reach a qualifying age and meet certain service requirements. Generally, Company-provided healthcare benefits terminate when covered individuals become eligible for Medicare benefits, become eligible for other group insurance coverage or reach age 65, whichever occurs first.

The following table sets forth the components of net periodic postretirement benefit cost:



OTHER POSTRETIREMENT BENEFITS	Three Months Ended		Nine Months Ended
		September 30		September 30
in thousands	2013	2012	2013	2012
Components of Net Periodic Benefit Cost
Service cost	$ 708	$ 1,166	$ 2,123	$ 3,499
Interest cost	815	1,563	2,445	4,687
Amortization of prior service credit	(1,215)	(169)	(3,647)	(506)
Amortization of actuarial loss	343	287	1,029	862
Net periodic postretirement benefit cost	$ 651	$ 2,847	$ 1,950	$ 8,542
Pretax reclassification from AOCI included in
net periodic postretirement benefit cost	$ (872)	$ 118	$ (2,618)	$ 356

The reclassifications from AOCI noted in the tables above are related to curtailment losses, amortization of prior service costs or credits and actuarial losses as shown in Note 11.

Prior contributions, along with the existing funding credits, are sufficient to cover required contributions to the qualified plans through 2013.