NOTE H: BENEFIT PLANS

The Company provides a qualified defined benefit pension to eligible employees and retirees, 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. No contributions to the defined benefit pension plan are required or planned for 2014.

The net periodic benefit cost for the three and nine months ended September 30, 2014 and 2013 is as follows:

	Pension Benefits				Post-retirement Benefits
	Three Months Ended		Nine Months Ended		Three Months Ended		Nine Months Ended
	September 30,		September 30,		September 30,		September 30,
(000's omitted)	2014	2013	2014	2013	2014	2013	2014	2013
Service cost	$882	$985	$2,647	$2,955	$0	$0	$0	$0
Interest cost	1,318	1,029	3,953	3,086	26	22	76	66
Expected return on plan assets	(2,980)	(2,710)	(8,941)	(7,612)	0	0	0	0
Amortization of unrecognized net loss	(77)	1,008	(230)	3,023	(2)	3	(5)	9
Amortization of prior service cost	1	14	4	43	(45)	(45)	(134)	(134)
Net periodic benefit cost	($856)	$326	($2,567)	$1,495	($21)	($20)	($63)	($59)