Sold Hospitals – Subsidiaries of the Company have sold substantially all the assets of five hospitals (“Sold Hospitals”) during the period July 2, 2012 to March 17, 2019. The loss before income taxes of the Sold Hospitals results primarily from the effects of retained professional liability insurance and claims expenses and settlement of a lawsuit.

Life Sciences and Engineering Segment —SunLink retained a defined benefit retirement plan which covered substantially all the employees of this segment when the segment was sold in fiscal 1998. Effective February 28, 1997, the plan was amended to freeze participant benefits and close the plan to new participants. Pension expense and related tax benefit or expense is reflected in the results of operations for this segment for the three months ended September 30, 2021 and 2020, respectively.

The components of pension expense for the three months ended September 30, 2021 and 2020, respectively, were as follows:

	Three Months Ended
	September 30,
	2021			2020
Interest Cost	$	11		$	10
Expected return on assets		(11	)		(9	)
Amortization of prior service cost		11			19
Net pension expense	$	11		$	20

SunLink contributed $25 to the plan in the three months ended September 30, 2021 and expects to contribute an additional $75 during the last three fiscal quarters of the fiscal year ending June 30, 2022.