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Retirement Benefits
 3 Months Ended
Mar. 31, 2023
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 month periods ended March 31 were as follows:
 Three Months Ended March 31,
In thousands20232022
Service cost$124 $194 
Interest cost373 263 
Expected return on plan assets(663)(784)
Amortization of net loss98 102 
Net Periodic Benefit (Income) Expense$(68)$(225)
 
The Corporation previously disclosed in its consolidated financial statements for the year ended December 31, 2022, that it had not yet determined the amount the Bank planned on contributing to the defined benefit plan in 2023. As of March 31, 2023, 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 343 active, vested, terminated and retired persons in the plan.