BENEFIT PLANS

6 Months Ended

Jun. 30, 2011

BENEFIT PLANS [Abstract]

BENEFIT PLANS

NOTE H:  BENEFIT PLANS

The Company provides a qualified defined benefit pension to qualified employees and retirees, and other post-retirement health and life insurance benefits to certain retirees, an unfunded supplemental pension plan for certain key executives, and an unfunded stock balance plan for certain of its nonemployee directors.  The Company accrues for the estimated cost of these benefits through charges to expense during the years that employees earn these benefits.  The net periodic benefit cost for the three and six months ended June 30 is as follows:

	Pension Benefits				Post-retirement Benefits
	Three Months Ended		Six Months Ended		Three Months Ended		Six Months Ended
	June 30,		June 30,		June 30,		June 30,
(000's omitted)	2011	2010	2011	2010	2011	2010	2011	2010
Service cost	$784	$638	$1,470	$1,331	$0	$0	$0	$0
Interest cost	1,191	967	2,153	1,955	38	49	76	98
Expected return on plan assets	(2,167)	(1,618)	(3,934)	(3,235)	0	0	0	0
Amortization of unrecognized net loss	474	596	948	1,210	2	4	4	9
Amortization of prior service cost	(37)	(47)	(75)	(94)	(264)	(264)	(529)	(529)
Net periodic benefit cost	$245	$536	$562	$1,167	($224)	($211)	($449)	($422)