The Company maintains qualified defined benefit pension plan (the “Pension Plans”), a nonqualified pension plan, and other postretirement benefit plans for certain of its employees. The net periodic benefit cost is based on estimated values and an extensive use of assumptions about the discount rate, expected return on plan assets, the rate of future compensation increases received by the Company’s employees, mortality, turnover, and medical costs. The following tables provide the components of net periodic benefit cost for the Company’s legacy pension and other postretirement benefit plans:



	Pension Benefits
	Three Months Ended
	March 31,
	2020		2019
Service cost	$	763	$	680
Interest cost		2,540		2,954
Expected return on plan assets		(3,938)		(3,818)
Amortization of prior service cost		148		155
Amortization of actuarial loss		1,992		1,982
Net periodic benefit cost	$	1,505	$	1,953

	Other
	Postretirement Benefits
		Three Months Ended
		March 31,
	2020		2019
Service cost	$	217	$	205
Interest cost		677		750
Expected return on plan assets		(675)		(621)
Amortization of prior service credit		(116)		(116)
Amortization of actuarial loss		156		166
Net periodic benefit cost	$	259	$	384

The Company presents the components of net periodic benefit cost other than service cost in the consolidated statements of operations and comprehensive income on the line item “Other.”

During the first three months of 2020 the Company did not make cash contributions to its Pension Plans, and intends to make cash contributions of $17,566 to the Pension Plans during the remainder of 2020.

On March 16, 2020, we completed the Peoples Gas Acquisition and assumed the pension and other postretirement benefit plans for its employees. The operating results of Peoples has been included in our consolidated financial statements since the date of acquisition. As such, the following table presents the components of net periodic benefit costs for the period since March 16, 2020 that are related to the Peoples’ pension and other postretirement benefit plans acquired:


	Three Months Ended
	March 31, 2020
	Pension Benefits		Other Postretirement Benefits
Service cost	$	40	$	77
Interest cost		192		54
Expected return on plan assets		(302)		(76)
Net periodic benefit (income) cost	$	(70)	$	55