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Retirement Benefits
9 Months Ended
Sep. 30, 2015
Postemployment Benefits [Abstract]  
Retirement Benefits
Retirement Benefits
 
The components of net periodic benefit income related to the non-contributory, defined benefit pension plan for the three and nine month periods ended September 30 were as follows:

 
 
Three Months Ended September 30,
 
Nine months Ended September 30,
In thousands
 
2015
 
2014
 
2015
 
2014
Service cost
 
$
220

 
$
172

 
$
660

 
$
516

Interest cost
 
260

 
259

 
780

 
777

Expected return on plan assets
 
(635
)
 
(578
)
 
(1,906
)
 
(1,734
)
Amortization of net loss
 
120

 
5

 
360

 
16

Amortization of prior service cost
 
6

 
10

 
19

 
30

 
 
 
 
 
 
 
 
 
Net Periodic Benefit Income
 
$
(29
)
 
$
(132
)
 
$
(87
)
 
$
(395
)

 
The Corporation previously disclosed in its consolidated financial statements for the year ended December 31, 2014, that it had not yet determined the amount the Bank planned on contributing to the defined benefit plan in 2015. As of September 30, 2015, 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 379 active, vested, terminated and retired persons in the plan.