Mid Penn has an unfunded noncontributory defined benefit retirement plan for directors. The plan provides defined benefits based on years of service. Mid Penn also sponsors a defined benefit healthcare plan that provides post-retirement medical benefits and life insurance to qualifying full-time employees. These healthcare and life insurance plans are noncontributory and each plan uses a December 31 measurement date.

As a result of the acquisition of Scottdale, Mid Penn has assumed a noncontributory defined benefit pension plan covering certain former employees of Scottdale. Mid Penn estimates that it will contribute $200,000 to the defined benefit pension plan during 2020. A December 31 measurement date for the plan is used.

The components of net periodic benefit costs from these defined benefit plans are as follows:

	Three Months Ended March 31,
(Dollars in thousands)	Pension Benefits						Other Benefits
	2020			2019			2020			2019
Service cost	$	20		$	36			—		$	1
Interest cost		45			65			—			4
Expected return on plan assets		(68	)		(63	)		—			—
Amortization (accretion) of prior service cost		—			—			(5	)		(5	)
Amortization of net (gain) or loss		—			(15	)		—			—
Net periodic benefit (income) expense	$	(3	)	$	23		$	(5	)	$	—

Service costs are reported as a component of salaries and employee benefits on the Consolidated Statements of Income, while interest costs, expected return on plan assets, amortization (accretion) of prior service cost, and amortization of (gain) loss are reported as a component of other income.