7. PENSION AND OTHER POSTRETIREMENT BENEFIT COSTS

The following table provides the components of net periodic benefit cost for the Company's pension and other postretirement benefit plans:



	Three Months Ended March 31,
							Other Postretirement
	Pension Benefits						Benefits
In thousands	2014			2013			2014			2013
Service cost	$	1,918		$	2,341		$	136		$	179
Interest cost	4,512			4,103			309			286
Expected return on plan assets	(4,886		)	(4,678		)	—			—
Amortization of net actuarial loss	2,580			4,421			46			169
Amortization of prior service costs	56			56			49			49
Net periodic benefit cost	4,180			6,243			540			683
Amount allocated to construction	(1,201		)	(1,855		)	(171		)	(219		)
Amount deferred to regulatory balancing account⁽¹⁾	(1,101		)	(2,349		)	—			—
Net amount charged to expense	$	1,878		$	2,039		$	369		$	464

⁽¹⁾ The deferral of certain pension expenses above or below the amount set in rates was approved by the OPUC, with recovery of these deferred amounts through the implementation of a balancing account, which includes the expectation of lower net periodic benefit costs in future years. Deferred pension expense balances include accrued interest at the utility’s actual cost of long-term debt.

The following table presents amounts recognized in accumulated other comprehensive loss (AOCL) and the changes in AOCL related to our non-qualified employee benefit plans:



	Three Months Ended March 31,
In thousands	2014			2013
Beginning balance	$	(6,358	)	$	(9,291	)
Amounts reclassified from AOCL:
Amortization of prior service costs	(2		)	(2		)
Amortization of actuarial losses	276			386
Total reclassifications before tax	274			384
Tax expense	(109		)	(151		)
Total reclassifications for the period	165			233
Ending balance	$	(6,193	)	$	(9,058	)

Employer Contributions to Company-Sponsored Defined Benefit Pension Plan

In the three months ended March 31, 2014, we made cash contributions totaling $2.8 million to our qualified defined benefit pension plan. In 2012, Congress passed the "Moving Ahead for Progress in the 21st Century Act" (MAP-21), which among other things, includes provisions that reduce the level of minimum required contributions in the near-term but generally increase contributions in the long-run as well as increase the operational costs of running a pension plan. We expect to contribute up to $15 million to the pension plan during 2014.

Multiemployer Pension Plan

In addition to the Company-sponsored defined benefit pension plan described above, the Company also contributed to a multiemployer pension plan for our utility’s union employees known as the Western States Office and Professional Employees International Union Pension Fund (plan's EIN is 94-6076144) prior to December 2013. Effective December 22, 2013, the Company withdrew from the plan as allowed under the terms of its current collective bargaining agreement. Vested participants will receive all benefits accrued through the date of the withdrawal. As the plan was underfunded at the time of withdrawal, the Company was assessed a withdrawal liability of $8.3 million, which requires NW Natural to pay $0.6 million each year to the plan for the next 20 years. The cost of withdrawal liability was deferred to a regulatory account on the balance sheet.

Defined Contribution Plan

The Retirement K Savings Plan provided to our employees is a qualified defined contribution plan under Internal Revenue Code Section 401(k). Company contributions to this plan totaled $0.5 million for both the three months ended March 31, 2014 and 2013.

See Note 8 in the 2013 Form 10-K for more information concerning these retirement and other postretirement benefit plans.