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Pension and Other Postretirement Benefit Costs
 9 Months Ended
Sep. 30, 2020
Pension and Other Postretirement Benefits Cost (Reversal of Cost) [Abstract]  
Pension and Other Postretirement Benefit Costs PENSION AND OTHER POSTRETIREMENT BENEFIT COSTS
NW Natural maintains a qualified non-contributory defined benefit pension plan (Pension Plan), non-qualified supplemental pension plans for eligible executive officers and other key employees, and other postretirement employee benefit plans. NW Natural also has a qualified defined contribution plan (Retirement K Savings Plan) for all eligible employees. The Pension Plan and Retirement K Savings Plan have plan assets, which are held in qualified trusts to fund retirement benefits.

The service cost component of net periodic benefit cost for NW Natural pension and other postretirement benefit plans is recognized in operations and maintenance expense in the consolidated statements of comprehensive income. The other non-service cost components are recognized in other income (expense), net in the consolidated statements of comprehensive income.

The following table provides the components of net periodic benefit cost for the pension and other postretirement benefit plans:
 Three Months Ended September 30,Nine Months Ended September 30,
Pension BenefitsOther Postretirement
Benefits		Pension BenefitsOther
Postretirement Benefits
In thousands20202019202020192020201920202019
Service cost$1,673 $1,516 $67 $67 $4,988 $4,549 $195 $202 
Interest cost4,071 4,662 229 281 12,093 13,985 675 845 
Expected return on plan assets(5,358)(5,207)— — (16,350)(15,621)— — 
Amortization of prior service costs— 1 (119)(117)— 5 (353)(351)
Amortization of net actuarial loss5,082 3,604 173 97 14,638 10,810 458 290 
Net periodic benefit cost5,468 4,576 350 328 15,369 13,728 975 986 
Amount allocated to construction(695)(608)(25)(25)(2,043)(1,790)(71)(72)
Net periodic benefit cost charged to expense4,773 3,968 325 303 13,326 11,938 904 914 
Regulatory pension disallowance— — — — — 10,500 — — 
Amortization of regulatory balancing account675 675 — — 4,757 14,467 — — 
Net amount charged to expense$5,448 $4,643 $325 $303 $18,083 $36,905 $904 $914 
Net periodic benefit costs are reduced by amounts capitalized to NGD plant. In addition, a certain amount of net periodic benefit costs were recorded to the regulatory balancing account, representing net periodic pension expense for the qualified plan above the amount set in rates, as approved by the OPUC, from 2011 through October 31, 2018.

In March 2019, the OPUC issued an order concluding the NW Natural 2018 Oregon rate case. The Order allowed for the application of certain deferred revenues and tax benefits from the Tax Cuts and Jobs Act (TCJA) to reduce NW Natural's pension regulatory balancing account. A corresponding total of $12.5 million in pension expenses were recognized in operating and maintenance expense and other income (expense), net in the consolidated statements of comprehensive income in the first quarter of 2019, with offsetting benefits recorded within operating revenues and income taxes. The Order also directed NW Natural to reduce the balancing account by an additional $10.5 million, which was also charged to operating and maintenance expense and other income (expense), net in the consolidated statements of comprehensive income. Amortization of the remaining amount of the balancing account began in the second quarter of 2019 in accordance with the Order.

The following table presents amounts recognized in accumulated other comprehensive loss (AOCL) and the changes in AOCL related to non-qualified employee benefit plans:
Three Months Ended September 30,Nine Months Ended September 30,
In thousands2020201920202019
Beginning balance$(10,413)$(8,324)$(10,733)$(7,188)
Amounts reclassified from AOCL:
Amortization of actuarial losses252 157 688 469 
Reclassification of stranded tax effects(1)
— — — (1,366)
Total reclassifications before tax252 157 688 (897)
Tax (benefit) expense(66)(43)(182)(125)
Total reclassifications for the period186 114 506 (1,022)
Ending balance$(10,227)$(8,210)$(10,227)$(8,210)
(1)     Reclassification of $1.4 million of income tax effects resulting from the TCJA from accumulated other comprehensive loss to retained earnings was made pursuant to the adoption of ASU 2018-02.

Employer Contributions to Company-Sponsored Defined Benefit Pension Plans
For the nine months ended September 30, 2020, NW Natural made cash contributions totaling $23.7 million to qualified defined benefit pension plans. NW Natural expects further plan contributions of $5.3 million during the remainder of 2020.

Defined Contribution Plan
The Retirement K Savings Plan is a qualified defined contribution plan under Internal Revenue Code Sections 401(a) and 401(k). Employer contributions totaled $6.2 million and $5.3 million for the nine months ended September 30, 2020 and 2019, respectively.

See Note 10 in the 2019 Form 10-K for more information concerning these retirement and other postretirement benefit plans.