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Retirement Benefits
 9 Months Ended
Sep. 30, 2018
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 nine month periods ended September 30 were as follows:

 
 
Three Months Ended September 30,
 
Nine Months Ended September 30
In thousands
 
2018
 
2017
 
2018
 
2017
Service cost
 
$
215

 
$
210

 
$
645

 
$
630

Interest cost
 
274

 
284

 
822

 
852

Expected return on plan assets
 
(693
)
 
(630
)
 
(2,077
)
 
(1,890
)
Amortization of net loss
 
129

 
169

 
386

 
507

 
 
 
 
 
 
 
 
 
Net Periodic Benefit Expense
 
$
(75
)
 
$
33

 
$
(224
)
 
$
99


 
The Corporation previously disclosed in its consolidated financial statements for the year ended December 31, 2017, that it had not yet determined the amount the Bank planned on contributing to the defined benefit plan in 2018. As of September 30, 2018, 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 353 active, vested, terminated and retired persons in the plan.