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 nine months ended May 31, 2014 and 2013 are 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:	(Dollars in thousands)
Service cost	$	7,543		$	9,109		$	219	$	211	$	339		$	935
Interest cost	7,495			6,072			423		340		418			443
Expected return on assets	(11,910		)	(13,388		)	—		—		—			—
Prior service cost (credit) amortization	398			399			57		57		(30		)	(81		)
Actuarial (gain) loss amortization	4,566			6,500			250		270		(228		)	371
Transition amount amortization	—			—			—		—		—			73
Net periodic benefit cost	$	8,092		$	8,692		$	949	$	878	$	499		$	1,741
Components of net periodic benefit costs for the nine months ended are as follows:
Service cost	$	22,812		$	23,541		$	646	$	540	$	1,297		$	2,202
Interest cost	22,433			19,078			1,245		987		1,439			1,675
Expected return on assets	(35,726		)	(37,311		)	—		—		—			—
Prior service cost (credit) amortization	1,195			1,198			171		171		(90		)	(90		)
Actuarial (gain) loss amortization	13,655			16,961			718		692		(415		)	817
Transition amount amortization	—			—			—		—		—			422
Net periodic benefit cost	$	24,369		$	23,467		$	2,780	$	2,390	$	2,231		$	5,026

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 nine months ended May 31, 2014, CHS and NCRA made no contributions to the pension plans. At this time, we do not anticipate having to make a required contribution for our benefit plans in fiscal 2014, but we may make a voluntary contribution during our fourth quarter.