
7.	Components of Net Periodic Benefit Cost



	Three Months Ended September 30,										Nine Months Ended September 30,
	(000's)										(000's)
	Pension Benefits						Post-Retirement Health Benefits				Pension Benefits						Post-Retirement Health Benefits
	2013			2012			2013		2012		2013			2012			2013		2012
Service cost	$	559		$	1,218		$	17	$	15	$	1,678		$	3,654		$	51	$	82
Interest cost	846			917			43		43		2,537			2,750			130		180
Expected return on plan assets	(827		)	(815		)	—		—		(2,482		)	(2,444		)	—		—
Amortization of transition obligation	—			—			15		15		—			—			44		45
Net amortization of prior service cost	(4		)	41			—		—		(12		)	124			—		—
Net amortization of net (gain) loss	523			567			—		—		1,568			1,702			—		—
Net Periodic Benefit Cost	$	1,097		$	1,928		$	75	$	73	$	3,289		$	5,786		$	225	$	307

Employer Contributions

First Financial Corporation previously disclosed in its financial statements for the year ended December 31, 2012 that it expected to contribute $2.1 million and $550 thousand respectively to its Pension Plan and ESOP and $234 thousand to the Post Retirement Health Benefits Plan in 2013. Contributions of $1.5 million have been made to the Pension Plan. Contributions of $156 thousand have been made through the first nine months of 2013 for the Post Retirement Health Benefits plan. No contributions have been made in 2013 for the ESOP. The Pension plan was frozen for most employees at the end of 2012 and for those employees there will be discretionary contributions to the ESOP plan and a 401K plan in place of the former Pension benefit. In the first nine months of 2013 there has been $1.1 million of expense accrued for potential contributions to these alternative retirement benefit options.