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Retirement Benefits | 9 Months Ended
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Sep. 30, 2020
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 |  | 2020 |  | 2019 |  | 2020 |  | 2019
Service cost |  | $ | 188 |  |  | $ | 174 |  |  | $ | 564 |  |  | $ | 522 |
Interest cost |  | 270 |  |  | 303 |  |  | 810 |  |  | 909 |
Expected return on plan assets |  | (687) |  |  | (637) |  |  | (2,061) |  |  | (1,911) |
Amortization of net loss |  | 169 |  |  | 212 |  |  | 507 |  |  | 637 |
Net Periodic Benefit (Income) Expense |  | $ | (60) |  |  | $ | 52 |  |  | $ | (180) |  |  | $ | 157 |
The Corporation previously disclosed in its consolidated financial statements for the year ended December 31, 2019, that it had not yet determined the amount the Bank planned on contributing to the defined benefit plan in 2020. As of September 30, 2020, 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 348 active, vested, terminated and retired persons in the plan.

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