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Defined Benefit Plans | 3 Months Ended
--- | ---
Mar. 31, 2022
Defined Benefit Plans And Other Postretirement Benefit Plans Disclosures [Abstract] |
Defined Benefit Plans |
(1 2) | 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 healthcare plan that provides post-retirement medical benefits and life insurance to qualifying full-time employees. These healthcare and life insurance plans are noncontributory and each plan uses a December 31 measurement date. As a result of the acquisition of Scottdale on January 8, 2018, Mid Penn assumed a noncontributory defined benefit pension plan covering certain former employees of Scottdale. Mid Penn does not expect any necessary contributions to this defined benefit plan during the year ended 2022. 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 March 31, |
(Dollars in thousands) | Pension Benefits |  |  | Other Benefits |
| 2022 |  |  | 2021 |  |  | 2022 |  |  | 2021 |
Service cost | $ | 42 |  |  | $ | 33 |  |  | $ | 4 |  |  | $ | 1 |
Interest cost |  | 46 |  |  |  | 40 |  |  |  | 17 |  |  |  | 2 |
Expected return on plan assets |  | (59 | ) |  |  | (57 | ) |  |  | — |  |  |  | — |
Accretion of prior service cost |  | — |  |  |  | — |  |  |  | (5 | ) |  |  | (5 | )
Amortization of net loss (gain) |  | (2 | ) |  |  | (49 | ) |  |  | 4 |  |  |  | — |
Net periodic benefit expense (income) | $ | 27 |  |  | $ | (33 | ) |  | $ | 20 |  |  | $ | (2 | )
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 and amortization (accretion) of prior service cost are reported as a component of other income.

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