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Retirement Benefits
6 Months Ended
Jun. 30, 2014
Postemployment Benefits [Abstract]  
Retirement Benefits
Retirement Benefits
 
The components of net periodic benefit (income) cost related to the non-contributory, defined benefit pension plan for the three and six month periods ended June 30 were as follows:

 
 
Three Months Ended June 30,
 
Six Months Ended June 30,
In thousands
 
2014
 
2013
 
2014
 
2013
Service cost
 
$
172

 
$
194

 
$
344

 
$
388

Interest cost
 
259

 
223

 
518

 
446

Expected return on plan assets
 
(578
)
 
(489
)
 
(1,156
)
 
(978
)
Amortization of net loss
 
5

 
163

 
11

 
326

Amortization of prior service cost
 
10

 
10

 
20

 
20

 
 
 
 
 
 
 
 
 
Net Periodic Benefit (Income) Cost
 
$
(132
)
 
$
101

 
$
(263
)
 
$
202


 
The Corporation previously disclosed in its consolidated financial statements for the year ended December 31, 2013, that it had not yet determined the amount the Bank planned on contributing to the defined benefit plan in 2014. As of June 30, 2014, this contribution amount had still not been determined. Effective April 1, 2012, no inactive or former participant in the plan is eligible to again participate in the plan, and no employee hired after March 31, 2012, is eligible to participate in the plan. As of the last annual census, ACNB Bank had a combined 368 active, vested, terminated and retired persons in the plan.