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 months ended March 31, 2018 and 2017 is as follows:

	Pension Benefits						Post-retirement Benefits
	Three Months Ended March 31,						Three Months Ended March 31,
(000's omitted)	2018			2017			2018			2017
Service cost	$	1,121		$	1,039		$	0		$	0
Interest cost		1,415			1,361			17			19
Expected return on plan assets		(3,705	)		(3,121	)		0			0
Amortization of unrecognized net loss		298			263			5			2
Amortization of prior service cost		(83	)		14			(44	)		(45	)
Net periodic benefit	$	(954	)	$	(444	)	$	(22	)	$	(24	)