NOTE K—PENSION PLANS AND OTHER POSTRETIREMENT BENEFITS

The components of net periodic benefit costs for all significant plans were as follows:


	Three Months Ended June 30,						Six Months Ended June 30,
	2014			2013			2014			2013
Defined Benefit Pension Plans
Service cost	$	3,529		$	3,679		$	7,044		$	7,357
Interest cost		1,943			1,660			3,876			3,321
Expected return on plan assets		(624	)		(428	)		(1,245	)		(856	)
Amortization of prior service credit		(257	)		(526	)		(513	)		(1,052	)
Amortization of net loss		598			812			1,065			1,624

Net periodic benefit cost	$	5,189		$	5,197		$	10,227		$	10,394


	Three Months Ended June 30,						Six Months Ended June 30,
	2014			2013			2014			2013
Other Postretirement Plans
Service cost	$	75		$	71		$	150		$	141
Interest cost		78			65			156			131
Amortization of prior service cost		26			—			52			—
Amortization of net gain		(37	)		—			(74	)		—

Net periodic benefit cost	$	142		$	136		$	284		$	272

As of June 30, 2014 and December 31, 2013, the Company’s benefit obligations included in “Other noncurrent obligations” in the condensed consolidated balance sheets were $167.1 million and $163.2 million, respectively. The net periodic benefit costs are recognized in the condensed consolidated statement of operations as “Cost of sales” and “Selling, general and administrative expenses.”

The Company made cash contributions of approximately $2.7 million and $6.9 million during the three and six months ended June 30, 2014, respectively. The Company expects to make additional cash contributions, including benefit payments to unfunded plans, of approximately $9.1 million to its defined benefit plans for the remainder of 2014.

Affiliation Agreements and Successor Plans

A majority of Company employees are participants in various defined benefit pension and other postretirement plans which are administered and sponsored by Trinseo. In connection with the Acquisition, the Company and Dow entered into affiliation agreements in certain jurisdictions (the “Affiliation Agreements”) allowing employees who transferred from Dow to the Company as of June 17, 2010 to remain in the Dow operated pension plans (“Dow Plans”) until the Company established its own pension plans. The Affiliation Agreements ended on December 31, 2012. Effective January 1, 2013, all remaining employees of the Company who were previously participants of the Dow Plans in Switzerland and the Netherlands transferred to separately administered and sponsored pension plans of the Company (the “Successor Plans”). The benefit obligation and related plan assets in the Dow Plans belonging to the Company’s employees were transferred to the Successor Plans. As a result of the transfer, the Company recognized prior service credits and net losses of approximately $26.8 million and $1.4 million, respectively, in other comprehensive income for the six months ended June 30, 2013.