COMPONENTS OF PENSION AND OTHER POSTRETIREMENT BENEFIT (OPEB) PLANS NET PERIODIC BENEFIT COSTS:

Components of Net Periodic Benefit (Credit) Cost are as follows:



	Pension Benefits												Other Post-Employment Benefits
	Three Months Ended September 30,						Nine Months Ended September 30,						Three Months Ended September 30,					Nine Months Ended September 30,
	2017			2016			2017			2016			2017			2016		2017			2016
Service Cost	$	759		$	389		$	2,277		$	1,166		$	—		$	—	$	—		$	—
Interest Cost	6,121			5,576			18,363			18,621			5,986			6,060		17,958			18,181
Expected Return on Plan Assets	(10,596		)	(11,195		)	(31,787		)	(34,933		)	—			—		—			—
Amortization of Prior Service Credits	(60		)	(60		)	(180		)	(180		)	(601		)	—		(1,804		)	—
Recognized Net Actuarial Loss	1,955			2,360			5,865			5,826			5,778			4,792		17,334			14,376
Settlement Loss	—			3,651			—			17,347			—			—		—			—
Net Periodic Benefit (Credit) Cost	$	(1,821	)	$	721		$	(5,462	)	$	7,847		$	11,163		$	10,852	$	33,488		$	32,557

For the nine months ended September 30, 2017, $1,995 was paid to the pension trust from operating cash flows. Additional contributions to the pension trust are not expected to be material for the remainder of 2017.

According to the Defined Benefit Plans Topic of the FASB Accounting Standards Codification, if the lump sum distributions made during a plan year, which for CONSOL Energy Inc. is January 1 to December 31, exceed the total of the projected service cost and interest cost for the plan year, settlement accounting is required. Lump sum payments exceeded this threshold during the three and nine months ended September 30, 2016. Accordingly, CONSOL Energy Inc. recognized settlement expense of $3,651 and $17,347 for the three and nine months ended September 30, 2016, respectively in Operating and Other Costs in the unaudited Combined Statements of Income. The settlement charges resulted in a remeasurement of the pension plan.

The Company does not expect to contribute to the other post-employment benefit plan in 2017. The Company intends to pay benefit claims as they become due. For the nine months ended September 30, 2017, $25,454 of other post-employment benefits have been paid.