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Retirement Benefits
 9 Months Ended
Sep. 30, 2022
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 thousands2022202120222021
Service cost$194 $220 $582 $660 
Interest cost263 236 789 708 
Expected return on plan assets(784)(704)(2,352)(2,112)
Amortization of net loss102 314 305 942 
Net Periodic Benefit (Income) Expense$(225)$66 $(676)$198 
 
The Corporation previously disclosed in its consolidated financial statements for the year ended December 31, 2021, that it had not yet determined the amount the Bank planned on contributing to the defined benefit plan in 2022. As of September 30, 2022, 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 346 active, vested, terminated and retired persons in the plan.