Pension Information

3 Months Ended

Mar. 31, 2026

(11) Pension Information

The Company sponsors a pension plan which is a noncontributory defined benefit retirement plan. Annual payments, subject to the maximum amount deductible for federal income tax purposes, are made to a pension trust fund. In 2006, the Company amended the pension plan to provide that no employee could be added as a participant to the pension plan after December 31, 2006. In 2014, the Company amended the pension plan again to provide that no additional benefits would accrue beyond April 30, 2014.

Net periodic pension cost was as follows:


	Three Months Ended
	March 31,
	2026			2025
Service cost	$	—		$	—
Interest cost		94			96
Expected return on plan assets		(108	)		(116	)
Other components		—			—
Net periodic pension benefit	$	(14	)	$	(20	)

The Company does not expect to make any contribution to its pension plan in 2026. The Company made no contribution to its pension plan in 2025.

- Definition

The entire disclosure for retirement benefits.

+ References

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+ Details

CIVISTA BANCSHARES, INC. 10-Q