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 2016.

The net periodic benefit cost for the three and nine months ended September 30, 2016 and 2015 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)	2016			2015			2016			2015			2016			2015			2016			2015
Service cost	$	1,027		$	831		$	3,079		$	2,493		$	0		$	0		$	0		$	0
Interest cost		1,406			1,375			4,218			4,124			20			22			61			65
Expected return on plan assets		(2,961	)		(3,042	)		(8,882	)		(9,127	)		0			0			0			0
Amortization of unrecognized net loss/(gain)		377			366			1,131			1,099			(1	)		(3	)		(4	)		(10	)
Amortization of prior service cost/(credit)		11			2			33			6			(45	)		(45	)		(134	)		(134	)
Net periodic benefit cost	$	(140	)	$	(468	)	$	(421	)	$	(1,405	)	$	(26	)	$	(26	)	$	(77	)	$	(79	)