When we go out, it depends. My parents still usually pay, but they are both better off financially then we are, and they just assume they will. If we're taking them out for their birthdays or mother/fathers day, we pay of course.
I'm more likely to offer to pay when with my mom than my dad (divorced) because my dad has more money than he knows what to do with. Plus my mother is more prone to buying us random useful things, whereas my dad just doesn't think like that. She is all even outs.
I appreciate them both deeply and would never insist or ask that they pay for anything. It's incredibly kind and generous of them to continue to pick up checks, I know that.