BENEFIT PLANS (Tables)

9 Months Ended

Sep. 30, 2020

BENEFIT PLANS

Net Periodic Benefit Cost

The net periodic benefit cost for the three and nine months ended September 30, 2020 and 2019 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)	2020		2019		2020			2019	2020			2019		2020	2019
Service cost	$	1,438	$	1,270	$	4,313	$	3,811	$	0	$	0	$	0	$	0
Interest cost		1,356		1,566		4,068		4,698		15		18		43		53
Expected return on plan assets		(3,932)		(3,578)		(11,796)		(10,733)		0		0		0		0
Amortization of unrecognized net loss		810		642		2,430		1,926		10		9		30		28
Amortization of prior service cost		60		17		180		48		(45)		(45)		(134)		(134)
Net periodic benefit	$	(268)	$	(83)	$	(805)	$	(250)	$	(20)	$	(18)	$	(61)	$	(53)