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Defined Benefit Plans | 9 Months Ended
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Sep. 30, 2019
Defined Benefit Pension Plans And Defined Benefit Postretirement Plans Disclosure [Abstract] |
Defined Benefit Plans |
(12) | Defined Benefit Plans
Mid Penn has an unfunded noncontributory defined benefit retirement plan for directors. The plan provides defined benefits based on years of service. Mid Penn also sponsors a defined benefit health care plan that provides post-retirement medical benefits and life insurance to qualifying full-time employees. These health care and life insurance plans are noncontributory and each plan uses a December 31 measurement date. As a result of the acquisition of Scottdale, Mid Penn has assumed a noncontributory defined benefit pension plan covering certain former employees of Scottdale. Mid Penn contributed $600,000 to the defined benefit pension plan during the three and nine months ended September 30, 2019. A December 31 measurement date for the plan is used. The components of net periodic benefit costs from these defined benefit plans are as follows:
| Three Months Ended September 30, |
(Dollars in thousands) | Pension Benefits |  |  | Other Benefits |
| 2019 |  |  | 2018 |  |  | 2019 |  |  | 2018 |
Service cost | $ | 36 |  |  | $ | 82 |  |  | $ | - |  |  | $ | 1 |
Interest cost |  | 65 |  |  |  | 107 |  |  |  | 5 |  |  |  | 4 |
Expected return on plan assets |  | (63 | ) |  |  | (106 | ) |  |  | — |  |  |  | — |
Amortization (accretion) of prior service cost |  | — |  |  |  | 4 |  |  |  | (5 | ) |  |  | (5 | )
Amortization of net (gain) or loss |  | (15 | ) |  |  | — |  |  |  | (1 | ) |  |  | — |
Settlement gain |  | — |  |  |  | (117 | ) |  |  | — |  |  |  | — |
Net periodic benefit (income) expense | $ | 23 |  |  | $ | (30 | ) |  | $ | (1 | ) |  | $ | — |
| Nine Months Ended September 30, |
(Dollars in thousands) | Pension Benefits |  |  | Other Benefits |
| 2019 |  |  | 2018 |  |  | 2019 |  |  | 2018 |
Service cost | $ | 107 |  |  | $ | 242 |  |  | $ | 2 |  |  | $ | 3 |
Interest cost |  | 194 |  |  |  | 322 |  |  |  | 13 |  |  |  | 13 |
Expected return on plan assets |  | (190 | ) |  |  | (317 | ) |  |  | — |  |  |  | — |
Amortization (accretion) of prior service cost |  | — |  |  |  | 13 |  |  |  | (15 | ) |  |  | (15 | )
Amortization of net (gain) or loss |  | (44 | ) |  |  | — |  |  |  | (3 | ) |  |  | — |
Settlement gain |  | (37 | ) |  |  | (497 | ) |  |  | — |  |  |  | — |
Net periodic benefit expense (income) | $ | 30 |  |  | $ | (237 | ) |  | $ | (3 | ) |  | $ | 1 |
Service costs are reported as a component of salaries and employee benefits on the Consolidated Statements of Income, while interest costs, expected return on plan assets, amortization (accretion) of prior service cost, and amortization of (gain) loss are reported as a component of other income.

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- References No definition available. + Details
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- Definition The entire disclosure for pension and other postretirement benefits. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -URI http://asc.fasb.org/topic&trid=2235017 + Details
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