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 and six months ended June 30, 2015 and 2014 is as follows:

	Pension Benefits												Post-retirement Benefits
	Three Months Ended June 30,						Six Months Ended June 30,						Three Months Ended June 30,						Six Months Ended June 30,
(000's omitted)	2015			2014			2015			2014			2015			2014			2015			2014
Service cost	$	831		$	882		$	1,662		$	1,765		$	0		$	0		$	0		$	0
Interest cost		1,375			1,318			2,749			2,635			22			24			43			51
Expected return on plan assets		(3,042	)		(2,980	)		(6,085	)		(5,961	)		0			0			0			0
Amortization of unrecognized net loss		366			(77	)		733			(153	)		(3	)		(3	)		(6	)		(3	)
Amortization of prior service cost		2			1			4			2			(45	)		(45	)		(89	)		(90	)
Net periodic benefit cost	$	(468	)	$	(856	)	$	(937	)	$	(1,712	)	$	(26	)	$	(24	)	$	(52	)	$	(42	)