NOTE 9: Employee Benefit Plans The following table summarizes the components of net periodic benefit cost for the Bank’s non-contributory cash balance pension plan. | | | | | | | | | | | | | | | Three Months Ended June 30, | | Six Months Ended June 30, | (Dollars in thousands) | | 2026 | | 2025 | | 2026 | | 2025 | Components of net periodic benefit cost: | | | | | | | | | | | | | Service cost, included in salaries and employee benefits | | $ | 309 | | $ | 314 | | $ | 662 | | $ | 660 | | | | | | | | | | | | | | Other components of net periodic benefit cost: | | | | | | | | | | | | | Interest cost | | | 222 | | | 214 | | | 450 | | | 432 | Expected return on plan assets | | | (392) | | | (353) | | | (802) | | | (722) | Amortization of prior service credit | | | (17) | | | (17) | | | (34) | | | (34) | Recognized net actuarial losses | | | — | | | 18 | | | — | | | 23 | Other components of net periodic benefit cost, included in other noninterest expense | | | (187) | | | (138) | | | (386) | | | (301) | | | | | | | | | | | | | | Net periodic benefit cost | | $ | 122 | | $ | 176 | | $ | 276 | | $ | 359 |
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