Benefit Plans

We have various pension and other defined benefit and defined contribution plans, in which substantially all employees may participate. We also have non-qualified supplemental executive and Board retirement plans.

Components of net periodic benefit costs for the three and six months ended February 28, 2014 and 2013 is as follows:



	Qualified Pension Benefits						Non-Qualified Pension Benefits				Other Benefits
	2014			2013			2014		2013		2014			2013
Components of net periodic benefit costs for the three months ended are as follows:
Service cost	$	7,802		$	7,216		$	248	$	164	$	476		$	634
Interest cost	8,240			6,501			486		324		502			616
Expected return on assets	(11,082		)	(11,967		)
Prior service cost (credit) amortization	398			400			57		57		(30		)	(5		)
Actuarial (gain) loss amortization	4,445			5,230			241		211		(187		)	223
Transition amount amortization											(124		)	174
Net periodic benefit cost	$	9,803		$	7,380		$	1,032	$	756	$	637		$	1,642
Components of net periodic benefit costs for the six months ended are as follows:
Service cost	$	15,269		$	14,432		$	427	$	329	$	958		$	1,267
Interest cost	14,938			13,006			822		647		1,021			1,232
Expected return on assets	(23,816		)	(23,923		)
Prior service cost (credit) amortization	797			799			114		114		(60		)	(9		)
Actuarial (gain) loss amortization	9,089			10,461			468		422		(187		)	446
Transition amount amortization														349
Net periodic benefit cost	$	16,277		$	14,775		$	1,831	$	1,512	$	1,732		$	3,285

Employer Contributions

Total contributions to be made during fiscal 2014, including the NCRA plan, will depend primarily on market returns on the pension plan assets and minimum funding level requirements. During the six months ended February 28, 2014, CHS and NCRA made no contributions to the pension plans. At this time, we do not anticipate having to make a contribution for our benefit plans in fiscal 2014.