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Retirement Benefits
 6 Months Ended
Jun. 30, 2017
Postemployment Benefits [Abstract]  
Retirement Benefits
Retirement Benefits
 
The components of net periodic benefit expense related to the non-contributory, defined benefit pension plan for the three and six month periods ended June 30 were as follows:

 
 
Three Months Ended June 30,
 
Six Months Ended June 30
In thousands
 
2017
 
2016
 
2017
 
2016
Service cost
 
$
210

 
$
199

 
$
420

 
$
398

Interest cost
 
284

 
284

 
568

 
568

Expected return on plan assets
 
(630
)
 
(607
)
 
(1,260
)
 
(1,215
)
Amortization of net loss
 
169

 
170

 
338

 
341

 
 
 
 
 
 
 
 
 
Net Periodic Benefit Expense
 
$
33

 
$
46

 
$
66

 
$
92


 
The Corporation previously disclosed in its consolidated financial statements for the year ended December 31, 2016, that it had not yet determined the amount the Bank planned on contributing to the defined benefit plan in 2017. As of June 30, 2017, this contribution amount had still not been determined. Effective April 1, 2012, no inactive or former participant in the plan is eligible to again participate in the plan, and no employee hired after March 31, 2012, is eligible to participate in the plan. As of the last annual census, ACNB Bank had a combined 358 active, vested, terminated and retired persons in the plan.