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Pension and Other Postretirement Benefit Costs
 6 Months Ended
Jun. 30, 2021
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 June 30,Six Months Ended June 30,
Pension BenefitsOther Postretirement
Benefits		Pension BenefitsOther
Postretirement Benefits
In thousands20212020202120202021202020212020
Service cost$1,714 $1,658 $56 $64 $3,428 $3,315 $111 $128 
Interest cost3,342 4,011 165 223 6,685 8,022 330 446 
Expected return on plan assets(6,099)(5,496)— — (12,198)(10,992)— — 
Amortization of prior service credit— — (117)(117)— — (234)(234)
Amortization of net actuarial loss5,500 4,778 131 142 11,001 9,556 262 285 
Net periodic benefit cost4,457 4,951 235 312 8,916 9,901 469 625 
Amount allocated to construction(743)(680)(22)(23)(1,469)(1,348)(43)(46)
Net periodic benefit cost charged to expense3,714 4,271 213 289 7,447 8,553 426 579 
Amortization of regulatory balancing account1,281 1,281 — — 4,082 4,082 — — 
Net amount charged to expense$4,995 $5,552 $213 $289 $11,529 $12,635 $426 $579 

Net periodic benefit costs are reduced by amounts capitalized to NGD plant. In addition, net periodic benefit costs were recorded to a regulatory balancing account as approved by the OPUC and amortized accordingly.
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 June 30,Six Months Ended June 30,
In thousands2021202020212020
Beginning balance$(12,681)$(10,573)$(12,902)$(10,733)
Amounts reclassified from AOCL:
Amortization of actuarial losses301 218 602 436 
Total reclassifications before tax301 218 602 436 
Tax benefit(80)(58)(160)(116)
Total reclassifications for the period221 160 442 320 
Ending balance$(12,460)$(10,413)$(12,460)$(10,413)

Employer Contributions to Company-Sponsored Defined Benefit Pension Plans
For the six months ended June 30, 2021, NW Natural made cash contributions totaling $9.6 million to qualified defined benefit pension plans. The American Rescue Plan, which was signed into law on March 11, 2021, includes a provision for pension relief that extends the amortization period for required contributions from 7 to 15 years and provides for the stabilization of interest rates used to calculate future required contributions. As a result, NW Natural does not expect to make any further plan contributions during the remainder of 2021.

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 $4.7 million and $4.4 million for the six months ended June 30, 2021 and 2020, respectively.

See Note 10 in the 2020 Form 10-K for more information concerning these retirement and other postretirement benefit plans.