7. PENSION AND OTHER POSTRETIREMENT BENEFIT COSTS

The following table provides the components of net periodic benefit cost for the Company's pension and other postretirement benefit plans:



	Three Months Ended September 30,
							Other Postretirement
	Pension Benefits						Benefits
In thousands	2013			2012			2013			2012
Service cost	$	2,341		$	2,130		$	178		$	177
Interest cost	4,103			4,303			286			314
Expected return on plan assets	(4,678		)	(4,637		)	—			—
Amortization of net actuarial loss	4,421			3,844			169			103
Amortization of prior service costs	56			48			50			50
Amortization of transition obligations	—			—			—			103
Net periodic benefit cost	6,243			5,688			683			747
Amount allocated to construction	(1,910		)	(1,676		)	(226		)	(252		)
Amount deferred to regulatory balancing account⁽¹⁾	(2,230		)	(2,111		)	—			—
Net amount charged to expense	$	2,103		$	1,901		$	457		$	495



	Nine Months Ended September 30,
							Other Postretirement
	Pension Benefits						Benefits
In thousands	2013			2012			2013			2012
Service cost	$	7,023		$	6,390		$	536		$	531
Interest cost	12,310			12,911			858			943
Expected return on plan assets	(14,034		)	(13,914		)	—			—
Amortization of net actuarial loss	13,263			11,531			507			309
Amortization of prior service costs	167			146			148			148
Amortization of transition obligations	—			—			—			309
Net periodic benefit cost	18,729			17,064			2,049			2,240
Amount allocated to construction	(5,566		)	(4,522		)	(656		)	(681		)
Amount deferred to regulatory balancing account⁽¹⁾	(6,850		)	(6,273		)	—			—
Net amount charged to expense	$	6,313		$	6,269		$	1,393		$	1,559

⁽¹⁾ Effective January 1, 2011, the OPUC approved the deferral of certain pension expenses above or below the amount set in rates, with recovery of these deferred amounts through the implementation of a balancing account, which includes the expectation of lower net periodic benefit costs in future years. Deferred pension expense balances earn a carrying charge.

The following table presents amounts recognized in accumulated other comprehensive loss (AOCL) and the changes in AOCL related to our non-qualified employee benefit plans:



	Three Months Ended			Nine Months Ended
In thousands	September 30, 2013			September 30, 2013
Beginning balance	$	(8,826	)	$	(9,291	)
Amounts reclassified into AOCL	—			—
Amounts reclassified from AOCL:
Amortization of prior service costs	(1		)	(5		)
Amortization of actuarial losses	385			1,156
Total reclassifications before tax	384			1,151
Tax expense	(152		)	(454		)
Total reclassifications for the period	232			697
Ending balance	$	(8,594	)	$	(8,594	)

Employer Contributions to Company-Sponsored Defined Benefit Pension Plan

In the nine months ended September 30, 2013, we made cash contributions totaling $8.9 million to our qualified defined benefit pension plan. In 2012, Congress passed the "Moving Ahead for Progress in the 21st Century Act" (MAP-21), which among other things, includes provisions that reduce the level of minimum required contributions in the near-term but generally increase contributions in the long-run as well as increase the operational costs of running a pension plan. We expect to make approximately $3 million in additional pension contributions during 2013.

Multiemployer Pension Plan

In addition to the Company-sponsored defined benefit pension plan referred to above, we contribute to a multiemployer pension plan for our utility’s union employees known as the Western States Office and Professional Employees International Union Pension Fund (Western States Plan) in accordance with our collective bargaining agreement. The employer identification number of the plan is 94-6076144. The cost of this plan, and corresponding future liabilities, are in addition to pension expense presented in the table above. Our contributions to the Western States Plan amounted to $0.3 million for both the nine months ended September 30, 2013 and 2012. Under the terms of our current collective bargaining agreement, we can withdraw from the Western States Plan at any time. However, if the plan is underfunded at the time we withdraw, we would be assessed a withdrawal liability. In accordance with accounting rules for multiemployer plans, we have not recognized these potential withdrawal liabilities on the balance sheet. Currently, we have made no decision to withdraw from the plan. We continue to monitor the financial condition of the plan and consider options with respect to this plan.

Defined Contribution Plan

The Retirement K Savings Plan provided to our employees is a qualified defined contribution plan under Internal Revenue Code Section 401(k). Our contributions to this plan totaled $2.3 million and $1.7 million for the nine months ended September 30, 2013 and 2012, respectively.

See Note 8 in the 2012 Form 10-K for more information about these retirement and other postretirement benefit plans.