16. Benefit Plans

Effective December 31, 2012, the Springleaf Financial Services Retirement Plan (the Retirement Plan) and the CommoLoCo Retirement Plan (a defined benefit pension plan for our employees in Puerto Rico) were frozen. Consistent with other companies in the market, management has shifted its retirement focus away from these retirement plans and towards our 401(k) plan, in which most of our employees are eligible to participate. Our employees will not lose any vested benefits in the Retirement Plan or the CommoLoCo Retirement Plan that accrued prior to January 1, 2013.

The following table presents the components of net periodic benefit cost with respect to our defined benefit pension plans and other postretirement benefit plans:

(dollars in thousands)	Pension						Postretirement
Three Months Ended March 31,	2013			2012			2013		2012

Components of net periodic benefit cost:
Service cost	$	-		$	4,397		$	81	$	81
Interest cost	3,590			4,764			64		72
Expected return on assets	(3,874		)	(5,212		)	-		-
Amortization of net loss	12			249			-		-
Curtailment gain	-			-			-		(110		)
Net periodic benefit cost	$	(272	)	$	4,198		$	145	$	43