v3.26.1
RETIREMENT PLANS
3 Months Ended
Mar. 31, 2026
RETIREMENT PLANS  
RETIREMENT PLANS

10. RETIREMENT PLANS

Multi-employer Defined Benefit Plan

Pension benefits for substantially all of the Company’s Alaska-based employees are provided through the Alaska Electrical Pension Fund (“AEPF”). The Company pays a contractual hourly amount based on employee classification or base compensation to the AEPF. As a multi-employer defined benefit plan, the accumulated benefits and plan assets are not determined for, or allocated separately to, the individual employer. This plan was not in endangered or in critical status during the plan year.

Defined Benefit Plan

The Company has noncontributory defined benefit pension and noncontributory defined medical, dental, vision, and life benefit plans for employees who meet certain eligibility criteria. The majority of the benefits under these plans are frozen and the plans no longer allow new participants to join.

The Company recorded the net periodic benefit cost identified below (in thousands):

Three months ended

March 31, 2026

  ​ ​

March 31, 2025

Pension benefits

Postretirement benefits

Pension benefits

Postretirement benefits

Operating expense

Service cost

$

17

$

16

$

20

$

19

Non-operating expense

Interest cost

791

49

795

49

Expected return on plan assets

 

(626)

 

(749)

 

Amortization of unrecognized actuarial gain

(122)

(16)

(44)

(14)

Net periodic pension expense

$

60

$

49

$

22

$

54

The Company was not required to make contributions to its pension plans during the three months ended March 31, 2026 and 2025. However, the Company periodically evaluates whether to make discretionary contributions. The Company funds its postretirement benefit plans as claims are made and did not make contributions to its pension plans during the three months ended March 31, 2026 and 2025.