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Pension Plan | 6 Months Ended
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Jun. 30, 2011
Pension Plan |
Pension Plan | Note 12 – Pension Plan Park has a noncontributory defined benefit pension plan covering substantially all of its employees. The plan provides benefits based on an employee's years of service and compensation. Park's funding policy is to contribute annually an amount that can be deducted for federal income tax purposes using a different actuarial cost method and different assumptions from those used for financial reporting purposes. Pension plan contributions were $14 million and zero for the six month periods ended June 30, 2011 and 2010, respectively. The following table shows the components of net periodic benefit expense:
(in thousands) |  | Three months ended June 30, |  |  | Six months ended June 30, |
|  | 2011 |  |  | 2010 |  |  | 2011 |  |  | 2010 |
Service cost |  | $ | 1,139 |  |  | $ | 918 |  |  | $ | 2,278 |  |  | $ | 1,836 |
Interest cost |  |  | 992 |  |  |  | 896 |  |  |  | 1,984 |  |  |  | 1,792 |
Expected return on plan assets |  |  | (1,886 | ) |  |  | (1,457 | ) |  |  | (3,772 | ) |  |  | (2,914 | )
Amortization of prior service cost |  |  | 5 |  |  |  | 5 |  |  |  | 10 |  |  |  | 10 |
Recognized net actuarial loss |  |  | 352 |  |  |  | 270 |  |  |  | 705 |  |  |  | 540 |
Benefit expense |  | $ | 602 |  |  | $ | 632 |  |  | $ | 1,205 |  |  | $ | 1,264

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