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. No contributions to the defined benefit pension plan are required or planned for 2015.

The net periodic benefit cost for the three months ended March 31, 2015 and 2014 is as follows:

	Pension Benefits						Post-retirement Benefits
	Three Months Ended						Three Months Ended
	March 31,						March 31,
(000's omitted)	2015			2014			2015			2014
Service cost	$	831		$	882		$	0		$	0
Interest cost		1,375			1,318			22			27
Expected return on plan assets		(3,042	)		(2,980	)		0			0
Amortization of unrecognized net loss		366			(77	)		(3	)		0
Amortization of prior service cost		2			1			(45	)		(45	)
Net periodic benefit cost	$	(468	)	$	(856	)	$	(26	)	$	(18	)