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. The Company made a $2.9 million contribution to its defined benefit pension plan in the first quarter of 2017.

The net periodic (benefit) cost for the three months ended March 31, 2017 and 2016 is as follows:

	Pension Benefits						Post-retirement Benefits
	Three Months Ended March 31,						Three Months Ended March 31,
(000's omitted)	2017			2016			2017			2016
Service cost	$	1,039		$	1,026		$	0		$	0
Interest cost		1,361			1,406			19			20
Expected return on plan assets		(3,121	)		(2,960	)		0			0
Amortization of unrecognized net loss		263			377			2			(1	)
Amortization of prior service cost		14			11			(45	)		(45	)
Net periodic (benefit) cost	$	(444	)	$	(140	)	$	(24	)	$	(26	)