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Pension and Other Postretirement Benefit Costs
 3 Months Ended
Mar. 31, 2024
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 (credit) for the pension and other postretirement benefit plans:
 Three Months Ended March 31,
Pension BenefitsOther
Postretirement Benefits
In thousands2024202320242023
Service cost$980 $1,049 $25 $28 
Interest cost5,160 5,218 248 248 
Expected return on plan assets(5,935)(6,661)— — 
Amortization of net actuarial loss1,495 139 — — 
Net periodic benefit cost (credit)1,700 (255)273 276 
Amount allocated to construction(425)(474)(8)(11)
Net periodic benefit cost (credit) charged to expense1,275 (729)265 265 
Amortization of regulatory balancing account2,801 2,801 — — 
Net amount charged to expense$4,076 $2,072 $265 $265 

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 March 31,
In thousands20242023
Beginning balance$(7,237)$(6,414)
Amounts reclassified to AOCL(183)— 
Amounts reclassified from AOCL:
Amortization of actuarial losses173 139 
Total reclassifications before tax(10)139 
Tax benefit(112)(37)
Total reclassifications for the period(122)102 
Ending balance$(7,359)$(6,312)

Employer Contributions to Company-Sponsored Defined Benefit Pension Plans
NW Natural made no cash contributions to its qualified defined benefit pension plans during the three months ended March 31, 2024 or 2023. During 2024, NW Natural expects to make cash contributions of approximately $20.6 million to the Pension Plan.

Defined Contribution Plan
NW Natural's Retirement K Savings Plan is a qualified defined contribution plan under Internal Revenue Code Sections 401(a) and 401(k). NW Natural contributions totaled $3.5 million and $3.4 million for the three months ended March 31, 2024 and 2023, respectively.

See Note 10 in the 2023 Form 10-K for more information concerning these retirement and other postretirement benefit plans.