ASSOCIATE BENEFIT PLANS (Tables)

3 Months Ended

Mar. 31, 2021

Schedule of Net Periodic Benefit Cost Components of Postretirement Benefits

The following table presents the components of net periodic benefit cost related to postretirement medical benefits plan.


	Three months ended March 31,
(Dollars in thousands)	2021		2020
Service cost	$	17	$	15
Interest cost	13		17
Prior service cost amortization	(19)		(19)
Net gain recognition	(5)		(9)
Net periodic cost (benefit)	$	6	$	4

The following table presents the components of net periodic benefit cost related to the Alliance Associate Pension Plan. There was no net periodic benefit cost during the three months ended March 31, 2021.


	Three months ended
(Dollars in thousands)	March 31, 2020
Service cost	$	10
Interest cost	63
Expected return on plan assets	(117)



Net periodic cost (benefit)	$	(44)

The following table presents the components of net periodic benefit cost related to the Beneficial pension benefits and other postretirement benefit plans.


	Three months ended March 31, 2021
(Dollars in thousands)	Pension Benefits		Other Postretirement Benefits
Service cost	$	—	$	14
Interest cost	530		77
Expected return on plan assets	(1,705)		—
Prior service cost amortization	—		(3)
Net loss (gain) recognition	6		—
Net periodic (benefit) cost	$	(1,169)	$	88


	Three months ended March 31, 2020
(Dollars in thousands)	Pension Benefits		Other Postretirement Benefits
Service cost	$	—	$	28
Interest cost	715		138
Expected return on plan assets	(1,594)		—

Net loss (gain) recognition	1		(15)
Net periodic (benefit) cost	$	(878)	$	151