Note 5. Pension Plan

The Company provides pension benefits for eligible participants through a non-contributory defined benefit pension plan. The plan was frozen effective September 30, 2006; therefore, no additional participants will be added to the plan. The components of net periodic pension plan cost are as follows for the periods indicated:

Three months ended September 30,	2014			2013
	(in thousands)
Interest cost	$	72		$	63
Expected return on plan assets		(89	)		(87	)
Amortization of net loss		70			77
Net periodic pension plan cost	$	53		$	53

Nine months ended September 30,	2014			2013
	(in thousands)
Interest cost	$	209		$	189
Expected return on plan assets		(271	)		(264	)
Amortization of net loss		180			226
Net periodic pension plan cost	$	118		$	151

At September 30, 2014, management had not yet determined the amount, if any, that the Company will contribute to the plan in the year ending December 31, 2014.