v3.26.1
Components of Net Periodic Benefit Cost
3 Months Ended
Mar. 31, 2026
Components of Net Periodic Benefit Cost  
Components of Net Periodic Benefit Cost

8.    Components of Net Periodic Benefit Cost

Three Months Ended March 31, 

Post-Retirement

Pension Benefits

Health Benefits

(Dollar amounts in thousands)

2026

  ​ ​ ​

2025

2026

  ​ ​ ​

2025

Service cost

$

104

$

108

$

5

$

3

Interest cost

 

990

 

1,016

 

37

 

32

Expected return on plan assets

 

(1,216)

 

(1,094)

 

 

Net amortization of prior service cost

 

 

 

 

Net amortization of net (gain) loss

(30)

(39)

Net Periodic Benefit Cost

$

(122)

$

30

$

12

$

(4)

Employer Contributions

First Financial Corporation previously disclosed in its financial statements for the year ended December 31, 2025 that it expected to contribute $1.6 million and $556 thousand respectively to its Pension Plan and ESOP and $244 thousand to the Post Retirement Health Benefits Plan in 2026. Contributions of $327 thousand have been made to the Pension Plan thus far in 2026. Contributions of $82 thousand have been made through the first three months of 2026 for the Post Retirement Health Benefits plan. No contributions have been made in 2026 for the ESOP. The Pension plan was frozen for most employees at the end of 2012 and for those employees there will be discretionary contributions to the ESOP plan and a 401K plan in place of the former Pension benefit. In the first three months of 2026 and 2025 there has been $1.1 million and $847 thousand of expense recorded for potential contributions to these alternative retirement benefit options.