Note 8—Benefit Plans

The following table details the components of pension benefit cost: (in thousands)


	Three Months Ended September 30,					Nine Months Ended September 30,
	2014			2013		2014			2013
Service cost	$	—		$	—	$	70		$	—
Interest cost		71			—		263			—
Expected return on plan assets		(112	)		—		(336	)		—
Amortization of transition obligations		—			—		70			—
Amortization of net loss		(1	)		—		2			—

Net benefit cost	$	(42	)	$	—	$	69		$	—

There were no employer contributions made during the nine months ended September 30, 2014. As of March 31, 2014, benefit accruals in the plan were frozen resulting in a gain on reduction of pension liability of $0.0 and $2.2 million for the three and nine months ended September 30, 2014, respectively. No such gain was recorded for the three and nine months ended September 30, 2013.