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Retirement Benefits
 9 Months Ended
Sep. 30, 2016
Postemployment Benefits [Abstract]  
Retirement Benefits
Retirement Benefits
 
The components of net periodic benefit expense (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
 
2016
 
2015
 
2016
 
2015
Service cost
 
$
199

 
$
220

 
$
597

 
$
660

Interest cost
 
284

 
260

 
852

 
780

Expected return on plan assets
 
(609
)
 
(635
)
 
(1,824
)
 
(1,906
)
Amortization of net loss
 
172

 
120

 
513

 
360

Amortization of prior service cost
 
—

 
6

 
—

 
19

 
 
 
 
 
 
 
 
 
Net Periodic Benefit Expense (Income)
 
$
46

 
$
(29
)
 
$
138

 
$
(87
)

 
The Corporation previously disclosed in its consolidated financial statements for the year ended December 31, 2015, that it had not yet determined the amount the Bank planned on contributing to the defined benefit plan in 2016. As of September 30, 2016, it was determined that no contribution would be made for 2016. 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 375 active, vested, terminated and retired persons in the plan.