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Components of Net Periodic Benefit Cost
9 Months Ended
Sep. 30, 2016
Defined Benefit Plan, Net Periodic Benefit Cost [Abstract]  
Components of Net Periodic Benefit Cost
Components of Net Periodic Benefit Cost
 
Prior to January 1, 1999, we maintained a defined benefit pension plan for which most of our employees were eligible (the Qualified Pension Plan). We elected to freeze benefits under the Qualified Pension Plan as of December 31, 1998.

In 1994, we adopted a non-qualified, unfunded, supplemental pension plan (the Restoration Pension Plan) covering certain employees, which provides for incremental pension payments so that total pension payments equal those amounts that would have been payable from our Qualified Pension Plan were it not for limitations imposed by income tax regulation. The benefits under the Restoration Pension Plan were intended to provide benefits equivalent to our Qualified Pension Plan as if such plan had not been frozen. We elected to freeze benefits under the Restoration Pension Plan as of April 1, 2014.

Net pension cost for both plans included the following components:
 
 
Three Months Ended September 30,
 
Nine Months Ended September 30,
In thousands
 
2016
 
2015
 
2016
 
2015
Interest cost
 
$
1,950

 
$
1,931

 
$
5,851

 
$
5,793

Expected return on plan assets
 
(2,061
)
 
(2,159
)
 
(6,183
)
 
(6,478
)
Recognized actuarial loss
 
596

 
1,556

 
1,789

 
4,671

Net periodic benefit cost
 
$
485

 
$
1,328

 
$
1,457

 
$
3,986

 
The period over which the net loss from the Qualified Pension Plan is amortized into net periodic benefit cost has been changed effective in 2016 from the average future service of active participants (approximately 9 years) to the average future lifetime of all participants (approximately 24 years). This change reflects that the Qualified Pension Plan is frozen and that almost all of the plan's participants are not active employees.

We are not required to make, and do not intend to make, any contributions to our Qualified Pension Plan in 2016. Based on current estimates we will not be required to make any contributions to our Qualified Pension Plan until 2018.

We are not required to make, and do not intend to make, any contributions to our Restoration Pension Plan other than to the extent needed to cover benefit payments. We made benefit payments under this supplemental plan of $0.4 million and $1.2 million in the three and nine months ended September 30, 2016.