Employee Benefit Plans (Tables)

12 Months Ended

Dec. 31, 2013

Schedule of Defined Benefit Plans Disclosures [Table Text Block]

The following tables summarize the balance sheet impact, including the benefit obligations, assets, and funded status associated with the Company's significant defined benefit and other postretirement plans at December 31, 2013 and 2012.



	Qualified Defined Benefits												Non-Qualified Supplemental Benefits						Post-Retirement Benefits
	U.S. Plan						Non-U.S. Plans						Non-Qualified Supplemental Benefits						Post-Retirement Benefits
	2013			2012			2013			2012			2013			2012			2013			2012
Change in benefit obligation:
Benefit obligation at beginning of year	$	603,905		$	526,760		$	284,798		$	185,010		$	180,408		$	169,903		$	14,571		$	15,353
Benefits earned during the year	17,123			14,406			6,043			5,712			5,634			5,304			234			248
Interest cost	24,801			25,136			9,081			10,044			6,741			7,916			523			593
Plan participants' contributions	—			—			1,583			2,134			—			—			448			632
Benefits paid	(35,266		)	(38,297		)	(11,237		)	(7,065		)	(20,686		)	(19,434		)	(1,163		)	(1,531		)
Actuarial (gain) loss	(76,605		)	75,900			6,501			25,552			(34,831		)	9,579			(618		)	1,326
Business acquisitions	—			—			—			61,395			—			—			65			—
Amendments	1,913			—			—			—			3,004			7,140			—			—
Settlement and curtailment gains	(16,818		)	—			(3,036		)	(6,776		)	(7,228		)	—			—			(2,050		)
Currency translation and other	499			—			5,551			8,792			14			—			76			—
Benefit obligation at end of year	519,552			603,905			299,284			284,798			133,056			180,408			14,136			14,571
Change in plan assets:
Fair value of plan assets at beginning of year	554,648			515,191			181,416			121,807			—			—			—			—
Actual return on plan assets	66,761			59,754			17,356			16,023			—			—			—			—
Company contributions	9,000			18,000			11,359			10,243			20,686			19,434			715			2,949
Plan participants' contributions	—			—			1,583			2,134			—			—			448			632
Benefits paid	(35,266		)	(38,297		)	(11,237		)	(7,065		)	(20,686		)	(19,434		)	(1,163		)	(1,531		)
Business acquisitions	—			—			—			38,939			—			—			—			—
Settlements and curtailments	—			—			—			(6,776		)	—			—			—			(2,050		)
Currency translation	—			—			3,204			6,111			—			—			—			—
Fair value of plan assets at end of year	595,143			554,648			203,681			181,416			—			—			—			—
Funded status	$	75,591		$	(49,257	)	$	(95,603	)	$	(103,382	)	$	(133,056	)	$	(180,408	)	$	(14,136	)	$	(14,571	)

Amounts recognized in the balance sheets consist of:
Assets and Liabilities:
Other assets and deferred charges	$	75,591		$	—		$	2,976		$	2,749		$	—		$	—		$	—		$	—
Accrued compensation and employee benefits	—			—			(1,970		)	(3,190		)	(10,161		)	(19,701		)	(971		)	(953		)
Other liabilities (deferred compensation)	—			(49,257		)	(96,609		)	(102,941		)	(122,895		)	(160,707		)	(13,165		)	(13,618		)
Total Assets and Liabilities	$	75,591		$	(49,257	)	$	(95,603	)	$	(103,382	)	$	(133,056	)	$	(180,408	)	$	(14,136	)	$	(14,571	)

Accumulated Other Comprehensive Loss (Earnings):
Net actuarial losses (gains)	$	86,108		$	223,753		$	38,596		$	41,125		$	(12,520	)	$	22,296		$	799		$	996
Prior service cost (credit)	4,471			3,771			1,146			1,260			38,646			46,567			(1,024		)	(1,506		)
Net asset at transition, other	—			—			(48		)	3			—			—			—			—
Deferred taxes	(31,703		)	(79,634		)	(9,965		)	(10,761		)	(9,145		)	(24,103		)	20			119
Total Accumulated Other Comprehensive Loss (Earnings), net of tax	58,876			147,890			29,729			31,627			16,981			44,760			(205		)	(391		)
Net amount recognized at December 31,	$	134,467		$	98,633		$	(65,874	)	$	(71,755	)	$	(116,075	)	$	(135,648	)	$	(14,341	)	$	(14,962	)

Accumulated benefit obligations	$	482,181		$	541,394		$	280,763		$	264,736		$	93,153		$	138,593

Schedule of Accumulated Benefit Obligations in Excess of Fair Value of Plan Assets [Table Text Block]

Pension plans with accumulated benefit obligations in excess of plan assets consist of the following at December 31, 2013 and 2012:



	2013		2012
Projected benefit obligation (PBO)	$	369,289	$	425,080
Accumulated benefit obligation (ABO)	336,095		367,736
Fair value of plan assets	137,654		140,514

Schedule of Net Benefit Costs [Table Text Block]

Net Periodic Benefit Cost

Components of the net periodic benefit cost were as follows:

Defined Benefit Plans



	Qualified Defined Benefits																		Non-Qualified Supplemental Benefits
	U.S. Plan									Non-U.S. Plans									Non-Qualified Supplemental Benefits
	2013			2012			2011			2013			2012			2011			2013			2012		2011
Service cost	$	17,123		$	14,406		$	14,167		$	6,043		$	5,712		$	3,278		$	5,634		$	5,304	$	4,064
Interest cost	24,801			25,136			27,237			9,081			10,044			9,019			6,741			7,916		7,841
Expected return on plan assets	(40,194		)	(38,978		)	(38,472		)	(9,608		)	(8,765		)	(8,148		)	—			—		—
Amortization of:
Prior service cost	1,026			1,048			1,304			114			117			122			8,110			7,425		7,266
Recognized actuarial loss	17,654			13,515			8,335			1,492			579			254			(16		)	138		—
Transition obligation	—			—			—			(14		)	(47		)	(44		)	—			—		—
Settlement & curtailment (gain) loss	187			—			1,180			697			1,449			2,030			(4,411		)	—		—
Other	501			—			123			5			—			—			13			—		—
Total net periodic benefit cost	$	21,098		$	15,127		$	13,874		$	7,810		$	9,089		$	6,511		$	16,071		$	20,783	$	19,171

Post-Retirement Benefits



	2013			2012			2011
Service cost	$	234		$	248		$	206
Interest cost	523			593			723
Amortization of:
Prior service credit	(416		)	(416		)	(409		)
Recognized actuarial gain	134			(19		)	(241		)
Settlement & curtailment gain	—			(1,493		)	(137		)
Other	77			—			256
Total net periodic benefit cost	$	552		$	(1,087	)	$	398

Schedule of Amounts in Accumulated Other Comprehensive Income (Loss) to be Recognized over Next Fiscal Year [Table Text Block]

Amounts expected to be amortized from Accumulated Other Comprehensive Earnings (Loss) into net periodic benefit cost during 2014 are as follows:



	Qualified Defined Benefits				Non-Qualified Supplemental Benefits			Post-Retirement Benefits
	U.S. Plan		Non-U.S. Plans		Non-Qualified Supplemental Benefits			Post-Retirement Benefits
Amortization of:
Prior service cost (credit)	$	1,083	$	114	$	7,741		$	(409	)
Recognized actuarial loss (gain)	8,289		1,130		(574		)	56
Transition obligation	—		4		—			—
Total	$	9,372	$	1,248	$	7,167		$	(353	)

Weighted-average assumptions used in benefit obligations [Table Text Block]

The weighted-average assumptions used in determining the benefit obligations were as follows:



	Qualified Defined Benefits								Non-Qualified Supplemental Benefits				Post-Retirement Benefits
	U.S. Plan				Non-U.S. Plans				Non-Qualified Supplemental Benefits				Post-Retirement Benefits
	2013		2012		2013		2012		2013		2012		2013		2012
Discount rate	4.90	%	4.05	%	3.53	%	3.31	%	4.77	%	4.00	%	4.45	%	3.65	%
Average wage increase	4.00	%	4.00	%	2.86	%	2.74	%	4.50	%	4.50	%	na		na
Ultimate medical trend rate	na		na		na		na		na		na		5.00	%	5.00	%

Weighted-average assumptions used calculating net periodic cost [Table Text Block]

The weighted average assumptions used in determining the net periodic cost were as follows:



	Qualified Defined Benefits												Non- Qualified Supplemental Benefits						Post-Retirement Benefits
	U.S. Plan						Non-U.S. Plans						Non- Qualified Supplemental Benefits						Post-Retirement Benefits
	2013		2012		2011		2013		2012		2011		2013		2012		2011		2013		2012		2011
Discount rate	4.05	%	4.85	%	5.50	%	3.31	%	4.62	%	5.04	%	4.02	%	4.77	%	5.50	%	3.65	%	3.65	%	5.10	%
Average wage increase	4.00	%	4.00	%	4.50	%	2.74	%	3.14	%	3.73	%	4.50	%	4.50	%	4.50	%	na		na		na
Expected return on plan assets	7.75	%	7.75	%	7.75	%	5.32	%	5.90	%	6.45	%	na		na		na		na		na		na

Weighted-average asset allocation actual and target [Table Text Block]



	2013		2012		Current Target
Equity securities	64	%	57	%	58	%
Fixed income	29	%	36	%	35	%
Real estate and other	7	%	7	%	7	%
Total	100	%	100	%	100	%

Schedule of Allocation of Plan Assets [Table Text Block]

The fair values of both U.S. and non-U.S. pension plan assets by asset category within the ASC 820 hierarchy (as defined in Note 11. Financial Instruments) are as follows at December 31, 2013 and 2012:



	U.S. Plan
	December 31, 2013								December 31, 2012
	Level 1		Level 2		Level 3		Total Fair Value		Level 1		Level 2		Level 3		Total Fair Value
Asset category:
Common stocks:
U.S. companies	$	180,038	$	—	$	—	$	180,038	$	153,939	$	—	$	—	$	153,939
Non-U.S. companies	5,526		—		—		5,526		6,478		—		—		6,478
Fixed income investments:
Corporate bonds	—		53,924		—		53,924		—		59,293		—		59,293
Private placements	—		3,374		—		3,374		—		7,238		—		7,238
Government securities	25,035		87,107		—		112,142		19,888		112,716		—		132,604
Common stock funds:
Mutual funds	59,387		—		—		59,387		45,376		—		—		45,376
Collective trusts	—		138,236		—		138,236		—		109,002		—		109,002
Real estate funds (1)	—		33,749		—		33,749		—		29,401		—		29,401
Cash and equivalents	8,767		—		—		8,767		11,317		—		—		11,317
	$	278,753	$	316,390	$	—	$	595,143	$	236,998	$	317,650	$	—	$	554,648

(1) Previously, the Company classified the real estate funds held by the U.S. defined benefit plan as a Level 3 investment due to certain redemption restrictions; however, in 2013 the Company determined that the U.S. plan has the ability to redeem these investments in the near-term, which would allow for classification as a Level 2 investment. The prior year has been reclassified to conform to this presentation.



	Non-U.S. Plans
	December 31, 2013								December 31, 2012
	Level 1		Level 2		Level 3		Total Fair Value		Level 1		Level 2		Level 3		Total Fair Value
Asset category:
Common stocks	$	35,010	$	—	$	—	$	35,010	$	31,268	$	—	$	—	$	31,268
Fixed income investments	—		75,574		—		75,574		—		57,049		—		57,049
Common stock funds	—		66,285		—		66,285		—		75,729		—		75,729
Real estate funds	—		—		14,937		14,937		—		—		10,116		10,116
Cash and equivalents	6,785		—		—		6,785		3,380		—		—		3,380
Other	—		5,090		—		5,090		—		2,418		1,456		3,874
	$	41,795	$	146,949	$	14,937	$	203,681	$	34,648	$	135,196	$	11,572	$	181,416

Schedule of Effect of Significant Unobservable Inputs, Changes in Plan Assets [Table Text Block]

The fair value measurement of plan assets using significant unobservable inputs (Level 3) changed during 2012 and 2013 due to the following:



	Real estate funds			Other			Total
Balance at December 31, 2011	$	7,053		$	4,561		$	11,614
Actual return on plan assets:
Relating to assets sold during the period	—			(52		)	(52		)
Relating to assets still held at December 31, 2011	359			—			359
Business acquisitions	3,103			1,456			4,559
Purchases	—			—			—
Sales	(399		)	(4,509		)	(4,908		)
Balance at December 31, 2012	10,116			1,456			11,572
Actual return on plan assets:
Relating to assets sold during the period	—			—			—
Relating to assets still held at December 31, 2012	2,958			—			2,958
Business acquisitions	—			—			—
Purchases	1,863			—			1,863
Sales	—			(1,456		)	(1,456		)
Balance at December 31, 2013	$	14,937		$	—		$	14,937

Schedule of Expected Benefit Payments [Table Text Block]

Benefit Payments

Estimated future benefit payments to retirees, which reflect expected future service, are as follows:



	Qualified Defined Benefits				Non-Qualified Supplemental Benefits		Post-Retirement Benefits
	U.S. Plan		Non-U.S. Plans		Non-Qualified Supplemental Benefits		Post-Retirement Benefits
2014	$	35,913	$	8,280	$	10,398	$	971
2015	36,139		8,429		7,485		987
2016	38,034		8,702		7,817		975
2017	39,106		9,111		7,656		1,002
2018	40,510		9,755		7,172		1,048
2019 - 2023	218,612		56,962		38,393		5,331