The following tables set forth the components of net periodic benefit cost (credit) of the Company’s pension and postretirement benefit plans for the periods presented below:



	Pension Benefits						Other Postretirement Benefits
	Successor			Predecessor			Successor			Predecessor
	Three months ended September 30, 2012			Three months ended September 30, 2011			Three months ended September 30, 2012			Three months ended September 30, 2011
Net Periodic Benefit Cost:
Service cost	$	1,132		$	935		$	188		$	880
Interest cost	2,269			2,526			614			1,446
Expected return on plan assets	(2,994		)	(2,646		)	(1,622		)	(1,450		)
Prior service cost (credit) amortization	—			146			—			(453		)
Actuarial loss (gain) amortization	—			1,984			—			(402		)
	407			2,945			(820		)	21
Regulatory adjustment ⁽²⁾	2,919			192			726			667
Net periodic benefit cost (credit)	$	3,326		$	3,137		$	(94	)	$	688



	Pension Benefits									Other Postretirement Benefits
	Successor			Predecessor						Successor			Predecessor
	Period from Acquisition (March 26, 2012) to September 30, 2012			Period from January 1, 2012 to March 25, 2012			Nine months ended September 30, 2011			Period from Acquisition (March 26, 2012) to September 30, 2012			Period from January 1, 2012 to March 25, 2012			Nine months ended September 30, 2011
Net Periodic Benefit Cost:
Service cost	$	2,358		$	998		$	2,805		$	411		$	881		$	2,641
Interest cost	4,728			2,095			7,576			1,276			1,254			4,338
Expected return on plan assets	(6,238		)	(2,461		)	(7,939		)	(3,380		)	(1,367		)	(4,349		)
Prior service cost (credit) amortization	—			133			440			—			(409		)	(1,359		)
Actuarial loss (gain) amortization	—			2,308			5,951			—			273			(1,208		)
Curtailment recognition ⁽¹⁾	—			—			—			(15,332		)	—			—
	848			3,073			8,833			(17,025		)	632			63
Regulatory adjustment ⁽²⁾	5,892			253			575			1,464			657			1,999
Net periodic benefit cost (credit)	$	6,740		$	3,326		$	9,408		$	(15,561	)	$	1,289		$	2,062

⁽¹⁾

Subsequent to the Merger, the Company amended certain of its other postretirement employee benefit plans, which prospectively restrict participation in the plans for the impacted active employees. The plan amendments resulted in the plans becoming currently over-funded and, accordingly, the Company recorded a pre-tax curtailment gain of $74.6 million. Such gain was offset by establishment of a non-current refund liability in the amount of $59.3 million. As such, the net curtailment gain recognition was $15.3 million.

⁽²⁾

In the Distribution segment, the Company recovers certain qualified pension benefit plan and other postretirement benefit plan costs through rates charged to utility customers. Certain utility commissions require that the recovery of these costs be based on the Employee Retirement Income Security Act of 1974, as amended, or other utility commission specific guidelines. The difference between these regulatory-based amounts and the periodic benefit cost calculated pursuant to GAAP is deferred as a regulatory asset or liability and amortized to expense over periods in which this difference will be recovered in rates, as promulgated by the applicable utility commission.