NOTE H: BENEFIT PLANS

The Company provides a qualified defined benefit pension to eligible employees and retirees, other post-retirement health and life insurance benefits to certain retirees, an unfunded supplemental pension plan for certain key executives, and an unfunded stock balance plan for certain of its nonemployee directors. The Company accrues for the estimated cost of these benefits through charges to expense during the years that employees earn these benefits. The net periodic benefit cost for the three and nine months ended September 30, 2013 and 2012 is as follows:

	Pension Benefits				Post-retirement Benefits
	Three Months Ended		Nine Months Ended		Three Months Ended		Nine Months Ended
	September 30,		September 30,		September 30,		September 30,
(000's omitted)	2013	2012	2013	2012	2013	2012	2013	2012
Service cost	$985	$848	$2,955	$2,544	$0	$0	$0	$0
Interest cost	1,029	1,098	3,086	3,295	22	29	66	86
Expected return on plan assets	(2,710)	(2,299)	(7,612)	(6,897)	0	0	0	0
Amortization of unrecognized net loss	1,008	922	3,023	2,765	3	3	9	9
Amortization of prior service cost	14	(37)	43	(110)	(45)	(206)	(134)	(617)
Net periodic benefit cost	$326	$532	$1,495	$1,597	($20)	($174)	($59)	($522)

During July 2013, the Company made a contribution to its defined benefit pension plan of $10.0 million. No other contributions are required in 2013.