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Pension Plan | 9 Months Ended
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Sep. 30, 2012
Defined Benefit Pension Plans and Defined Benefit Postretirement Plans Disclosure [Abstract] |
Pension Plan | 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 $15.9 million and $14 million for the nine month periods ended September 30, 2012 and 2011, respectively. The following table shows the components of net periodic benefit expense:
|  | Three Months Ended September 30, | Nine Months Ended September 30,
(In thousands) |  | 2012 |  | 2011 | 2012 |  | 2011
Service cost |  | $ | 1,068 |  |  | $ | 1,139 |  | $ | 3,204 |  |  | $ | 3,417 |
Interest cost |  | 1,012 |  |  | 992 |  | 3,036 |  |  | 2,976 |
Expected return on plan assets |  | (2,186 | ) |  | (1,885 | ) | (6,558 | ) |  | (5,657 | )
Amortization of prior service cost |  | 5 |  |  | 5 |  | 15 |  |  | 15 |
Recognized net actuarial loss |  | 427 |  |  | 352 |  | 1,281 |  |  | 1,057 |
Benefit expense |  | $ | 326 |  |  | $ | 603 |  | $ | 978 |  |  | $ | 1,808 |
As a result of the February 16, 2012 acquisition of certain Vision assets and liabilities by Centennial Bank, it was necessary to re-measure the plan assets and liabilities resulting in a reduction to the unrecognized net loss account, within Accumulated Other Comprehensive (Loss), of $412,000 (net of tax of $222,000).

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