Benefit Plan (Tables)

3 Months Ended

Mar. 31, 2019

Defined Benefit Plan [Abstract]

Components Of Net Periodic Benefit Expense

The following table shows the components of net periodic pension benefit income:

	Three Months Ended March 31,						Affected Line Item in the Consolidated Condensed Statements of Income
(In thousands)	2019			2018
Service cost	$	1,468		$	1,637		Employee benefits
Interest cost	1,373			1,309			Other components of net periodic pension benefit income
Expected return on plan assets	(3,026		)	(3,354		)	Other components of net periodic pension benefit income
Recognized net actuarial loss	470			340			Other components of net periodic pension benefit income
Net periodic pension benefit expense (income)	$	285		$	(68	)

Park has entered into Supplemental Executive Retirement Plan Agreements (the “SERP Agreements”) with certain key officers of the Corporation and its subsidiaries which provide defined pension benefits in excess of limits imposed by federal tax law. The expense for the Corporation related to the SERP Agreements for the three months ended March 31, 2019 and 2018 was as follows:

	Three Months Ended March 31,				Affected Line Item in the Consolidated Condensed Statement of Income
(In thousands)	2019		2018
Service cost	$	201	$	233	Employee benefits
Interest cost	165		117		Miscellaneous expense
Total SERP expense	$	366	$	350