
	Three Months Ended March 31,				Affected Line Item in the Consolidated Condensed Statements of Income
(In thousands)	2026		2025
Service cost	$	1,607	$	1,632	Employee benefits
Interest cost	1,570		1,478		Other components of net periodic pension benefit income
Expected return on plan assets	(4,035)		(3,834)		Other components of net periodic pension benefit income
Recognized prior service cost	(27)		12		Other components of net periodic pension benefit income
Net periodic pension benefit income	$	(885)	$	(712)

Park has entered into Supplemental Executive Retirement Plan Agreements (the “SERP Agreements”) with certain key officers of Park and its subsidiaries which provide defined pension benefits in excess of limits imposed by federal tax law. The expense for the Corporation related to the SERP Agreements for the three months ended March 31, 2026 and 2025 was as follows:


	Three Months Ended March 31,				Affected Line Item in the Consolidated Condensed Statements of Income
(In thousands)	2026		2025
Service cost	$	201	$	194	Employee benefits
Interest cost	210		182		Miscellaneous expense
Total SERP expense	$	411	$	376