TIDEWATER INC. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS Years ended March 31, 2010, 2009, and 2008  Net periodic pension cost for the pension plan and the supplemental plan for 2010, 2009 and 2008 include  the following components: Net periodic postretirement health care and life insurance costs for 2010, 2009 and 2008 include the  following components: Other changes in plan assets and benefit obligations recognized in other comprehensive income for fiscal  2010 and 2009 include the following components:  Amounts recognized as a component of accumulated other comprehensive (income) loss as of March 31, 2010 are as follows:  The company expects to recognize the following amounts as a component of net periodic benefit costs  during the next fiscal year:  Assumptions used to determine net benefit obligations for the fiscal years ended March 31 were as follows:  F-24 Pension Benefits Other Benefits 2010 2009 2010 2009 Discount rate 5.75% 7.25% 5.75% 7.25% Rates of annual increase in compensation levels  3.00%  3.00%  N/A  N/A  (In thousands)  Pension Benefits  Other Benefits  Unrecognized actuarial loss  $  1,638  167  Unrecognized prior service cost (benefit)  14  (2,044) (In thousands)  Pension Benefits  Other Benefits  Unrecognized actuarial loss  $  19,944  4,579  Unrecognized prior service cost (benefit)  14  (14,833) Pre-tax amount included in accumulated other comprehensive loss (income) $  19,958  (10,254)  Pension Benefits Other Benefits  (In thousands)  2010  2009  2010  2009  Change in benefit obligation  Transition obligation $ --- --- --- --- Prior service cost  ---  ---  ---  2,010  Net loss (gain)  6,326  2,620  (1,892)  (7,498)  Settlement of net transition obligation  (3,634)  ---  ---  --  Amortization of transition obligation  ---  ---  ---  ---  Amortization of prior service cost  (54)  (13)  2,006  1,985  Amortization of net (loss) gain  (1,352)  (1,598)  (457)  (1,074)  Total recognized in other comprehensive income (loss)  $  1,277  1,009  (343)  (4,577)  Net of 35% tax rate  830  656  (223)  (2,975)  (In thousands)  2010 2009 2008 Service cost  $ 1,005 1,124 1,367 Interest cost  2,145 2,056 1,831 Amortization of prior service cost  (2,006)  (1,985)  (2,187)  Recognized actuarial loss  457  1,074  1,357  Net periodic postretirement benefit cost  $  1,601  2,269  2,368 (In thousands)  2010 2009 2008 Service cost  $ 900 1,061 1,186 Interest cost  4,700 4,598 4,207 Expected return on plan assets  (2,305)  (2,540)  (2,551)  Amortization of prior service cost  38  13  24  Recognized actuarial loss  1,352  1,598  1,953  Curtailment  3,658 --- --- Net periodic pension cost  $  8,343  4,730  4,819 