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Employee Benefits | 3 Months Ended
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Mar. 31, 2021
Retirement Benefits [Abstract] |
Employee Benefits | EMPLOYEE BENEFITS Net Periodic Benefit Cost The components of the net periodic benefit cost for our pension and postretirement benefit plans are as follows:
| Pension Plan |  | Postretirement Benefit Plan
Three Months Ended March 31, | 2021 |  | 2020 |  | 2021 |  | 2020
Net periodic benefit cost |  |  |  |  |  |  |
Service cost | $ | 3,020 |  |  | $ | 2,707 |  |  | $ | 148 |  |  | $ | 432 |
Interest cost | 1,728 |  |  | 2,066 |  |  | 69 |  |  | 253 |
Expected return on plan assets | (4,202) |  |  | (3,385) |  |  | — |  |  | — |
Amortization of prior service credit | (809) |  |  | — |  |  | (3,196) |  |  | (2,021) |
Amortization of net loss | 999 |  |  | 979 |  |  | 492 |  |  | 94 |
Special event plan closure | — |  |  | — |  |  | (20,177) |  |  | — |
Net periodic benefit cost | $ | 736 |  |  | $ | 2,367 |  |  | $ | (22,664) |  |  | $ | (1,242) |
A portion of the service cost component of net periodic pension and postretirement benefit costs is capitalized and amortized as part of deferred acquisition costs and is included in the line "Amortization of deferred policy acquisition costs" in the Consolidated Statements of Income and Comprehensive Income. The portion not related to the compensation and the other components of net periodic pension and postretirement benefit costs is included in the income statement line titled "other underwriting expenses." In January 2021, the Company decided to change the post-retirement benefit plan to a voluntary plan funded exclusively by participants, commencing at the start of 2023. The impact of this decision is reflected in the table above, with a one-time adjustment presented in the line "Special event plan closure" and an additional adjustment in the line "Amortization of prior service credit" recorded in first quarter of 2021. There will be continuing amortization of prior service credits through the end of 2022 related to these plan changes. Employer Contributions We previously disclosed in our Annual Report on Form 10-K for the year ended December 31, 2020 that we expected to contribute $10,000 to the pension plan in 2021. For the three-month period ended March 31, 2021, we contributed $2,500 to the pension plan.

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