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Employee Benefit Plans and Other Postretirement Plans (Tables) | 12 Months Ended
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Dec. 31, 2013
Schedule of Obligations and Funded Status of Defined Benefit Pension and Postretirement Benefit Plans | The following table, which includes only company-sponsored defined benefit and other postretirement benefit plans, reconciles the beginning and ending balances of the projected benefit obligation and the fair value of plan assets. We recognize the unfunded status of these plans on the Consolidated Balance Sheets, and we recognize changes in funded status in the year changes occur through the Consolidated Statements of Comprehensive Income (dollars in thousands):
| Pension Plans | Postretirement Plans
| Year Ended December 31 | Year Ended December 31
| 2013 |  | 2012 |  | 2013 |  | 2012
Change in Benefit Obligation |  |  |  |  |  |  |
Benefit obligation at beginning of period | $ | 378,714 |  |  | $ | 314,155 |  |  | $ | 31,806 |  |  | $ | 25,937 |
Service cost | 24,460 |  |  | 22,424 |  |  | 2,061 |  |  | 1,856 |
Interest cost | 21,488 |  |  | 14,800 |  |  | 1,248 |  |  | 1,241 |
Plan amendments (a) | 13,785 |  |  | 2,271 |  |  | — |  |  | 2,266 |
Actuarial (gain) loss (b) | (53,451 | ) |  | 29,338 |  |  | (7,797 | ) |  | 1,698 |
Acquisitions | 553,969 |  |  | — |  |  | 226 |  |  | — |
Participant contributions | — |  |  | — |  |  | 1,239 |  |  | 1,055 |
Benefits paid | (9,149 | ) |  | (4,274 | ) |  | (2,528 | ) |  | (2,247 | )
Benefit obligation at plan year end | $ | 929,816 |  |  | $ | 378,714 |  |  | $ | 26,255 |  |  | $ | 31,806 |
Accumulated benefit obligation portion of above | $ | 884,016 |  |  | $ | 341,729 |  |  |  |  |
Change in Fair Value of Plan Assets |  |  |  |  |  |  |
Plan assets at fair value at beginning of period | $ | 238,359 |  |  | $ | 185,122 |  |  | $ | — |  |  | $ | — |
Acquisitions | 486,171 |  |  | — |  |  | — |  |  | — |
Actual return on plan assets | 26,555 |  |  | 21,527 |  |  | — |  |  | — |
Company contributions | 30,146 |  |  | 35,984 |  |  | 1,289 |  |  | 1,192 |
Participant contributions | — |  |  | — |  |  | 1,239 |  |  | 1,055 |
Benefits paid | (9,149 | ) |  | (4,274 | ) |  | (2,528 | ) |  | (2,247 | )
Fair value of plan assets at plan year end | $ | 772,082 |  |  | $ | 238,359 |  |  | $ | — |  |  | $ | — |
Underfunded status | $ | (157,734 | ) |  | $ | (140,355 | ) |  | $ | (26,255 | ) |  | $ | (31,806 | )
Amounts Recognized in Statement of Financial Position |  |  |  |  |  |  |
Current liabilities | $ | (832 | ) |  | $ | (6,290 | ) |  | $ | (1,231 | ) |  | $ | (1,333 | )
Noncurrent liabilities | (156,902 | ) |  | (134,065 | ) |  | (25,024 | ) |  | (30,473 | )
Accrued benefit recognized at December 31 | $ | (157,734 | ) |  | $ | (140,355 | ) |  | $ | (26,255 | ) |  | $ | (31,806 | )
Amounts Recognized in Accumulated Other Comprehensive (Income) Loss (Pre-Tax) |  |  |  |  |  |  |
Prior service cost | $ | 31,577 |  |  | $ | 34,921 |  |  | $ | 72 |  |  | $ | (353 | )
Actuarial loss | 26,742 |  |  | 90,057 |  |  | 1,472 |  |  | 9,759 |
Total | $ | 58,319 |  |  | $ | 124,978 |  |  | $ | 1,544 |  |  | $ | 9,406 |
___________
(a) | In 2013, the United Steel Workers (USW) ratified a master labor agreement with PCA under which certain USW-represented employees will have their pension accruals frozen under PCA's hourly pension plan, resulting in most of the $13.8 million increase in benefit obligations.
(b) | The actuarial gain in 2013 is due primarily to an increase in the weighted average discount rate, while the discount rate decreased in 2012.
Components of Net Periodic Benefit Costs and Other Comprehensive (Income) Loss (Pretax) | The components of net periodic benefit cost and other comprehensive (income) loss (pretax) are as follows (dollars in thousands):
| Pension Plans |  | Postretirement Plans
| Year Ended December 31 |  | Year Ended December 31
| 2013 |  | 2012 |  | 2011 |  | 2013 |  | 2012 |  | 2011
Service cost | $ | 24,460 |  |  | $ | 22,424 |  |  | $ | 19,808 |  |  | $ | 2,061 |  |  | $ | 1,856 |  |  | $ | 1,599 |
Interest cost | 21,488 |  |  | 14,800 |  |  | 13,473 |  |  | 1,248 |  |  | 1,241 |  |  | 1,189 |
Expected return on plan assets | (21,345 | ) |  | (12,108 | ) |  | (13,544 | ) |  | — |  |  | — |  |  | — |
Net amortization of unrecognized amounts |  |  |  |  |  |  |  |  |  |  |
Prior service cost | 6,222 |  |  | 5,993 |  |  | 5,782 |  |  | (426 | ) |  | (419 | ) |  | (416 | )
Actuarial loss | 4,662 |  |  | 4,916 |  |  | 411 |  |  | 490 |  |  | 452 |  |  | 449 |
Curtailment loss (a) | 10,908 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Net periodic benefit cost | $ | 46,395 |  |  | $ | 36,025 |  |  | $ | 25,930 |  |  | $ | 3,373 |  |  | $ | 3,130 |  |  | $ | 2,821 |
Changes in plan assets and benefit obligations recognized in other comprehensive (income) loss |  |  |  |  |  |  |  |  |  |  |
Actuarial net (gain) loss | $ | (58,652 | ) |  | $ | 19,919 |  |  | $ | 49,675 |  |  | $ | (7,798 | ) |  | $ | 1,698 |  |  | $ | 754 |
Prior service credit | 13,785 |  |  | 2,270 |  |  | 1,827 |  |  | — |  |  | 17 |  |  | — |
Amortization of actuarial loss | (4,662 | ) |  | (4,916 | ) |  | (411 | ) |  | (490 | ) |  | (452 | ) |  | (449 | )
Amortization of prior service cost | (17,130 | ) |  | (5,993 | ) |  | (5,782 | ) |  | 426 |  |  | 419 |  |  | 416 |
Total recognized in other comprehensive (income) loss (b) | (66,659 | ) |  | 11,280 |  |  | 45,309 |  |  | (7,862 | ) |  | 1,682 |  |  | 721 |
Total recognized in net periodic benefit cost and other comprehensive (income) loss | $ | (20,264 | ) |  | $ | 47,305 |  |  | $ | 71,239 |  |  | $ | (4,489 | ) |  | $ | 4,812 |  |  | $ | 3,542 |
___________
(a) | PCA recognized curtailment losses in "Other expense, net" in the Consolidated Statements of Income for recent USW negotiations, resulting in the bifurcation of the active USW population between those grandfathered in the current formula (with continued accruals) and non-grandfathered in the current formula (frozen benefits at the contract date).
(b) | Accumulated losses in excess of 10% of the greater of the projected benefit obligation or the market-related value of assets will be recognized on a straight-line basis over the average remaining service period of active employees, which is between seven to ten years, to the extent that losses are not offset by gains in subsequent years. The estimated net loss and prior service cost that will be amortized from "Accumulated other comprehensive income (loss)" into pension expense in 2014 is $7.1 million.
Weighted-Average Assumptions Used To Determine Benefit Obligations and Net Periodic Benefit Cost | The following table presents the assumptions used in the measurement of our benefits obligations:
| Pension Plans |  | Postretirement Plans
| December 31 |  | December 31
| 2013 |  | 2012 |  | 2011 |  | 2013 |  | 2012 |  | 2011
Weighted-Average Assumptions Used to Determine Benefit Obligations at December 31 |  |  |  |  |  |  |  |  |  |  |
Discount rate | 5.00% |  | 4.25% |  | 4.75% |  | 4.85% |  | 4.00% |  | 4.50%
Rate of compensation increase | 4.00% |  | 4.00% |  | 4.00% |  | N/A |  | N/A |  | N/A
Weighted-Average Assumptions Used to Determine Net Periodic Benefit Cost for the Years Ended December 31 |  |  |  |  |  |  |  |  |  |  |
Discount rate | 4.57% |  | 4.75% |  | 5.50% |  | 4.00% |  | 4.50% |  | 5.25%
Expected return on plan assets | 6.53% |  | 6.15% |  | 7.75% |  | N/A |  | N/A |  | N/A
Rate of compensation increase | 4.00% |  | 4.00% |  | 4.00% |  | N/A |  | N/A |  | N/A
Assumed Health Care Cost Trend Rates For Postretirement Benefits | Health Care Cost Trend Rate Assumptions. PCA assumed health care cost trend rates for its postretirement benefits plans were as follows:
| 2013 |  | 2012 |  | 2011
Health care cost trend rate assumed for next year | 7.75% |  | 8.00% |  | 8.00%
Rate to which the cost trend rate is assumed to decline (the ultimate trend rate) | 5.00% |  | 5.00% |  | 5.50%
Year that the rate reaches the ultimate trend rate | 2020 |  | 2020 |  | 2016
Schedule of Effects of One-Percentage Point Change In Assumed Health Care Cost Trend Rates on Postretirement Benefits | A one-percentage point change in assumed health care cost trend rates would have the following effects on the 2013 postretirement benefit obligation and the 2013 net post retirement benefit cost (in thousands):
| 1-Percentage Point Increase |  | 1-Percentage Point Decrease
Effect on postretirement benefit obligation | $ | 540 |  |  | $ | (483 | )
Effect on net postretirement benefit cost | 52 |  |  | (45 | )
Schedule of Pension Plans' Assets Investment Policies and Strategies | Pension plans’ assets were invested in the following classes of securities at December 31, 2013 and 2012:
| Percentage of Fair Value
| 2013 |  | 2012
Debt securities | 52 | % |  | 61 | %
International equity securities | 25 |  |  | 20 |
U.S. equity securities | 21 |  |  | 16 |
Real estate securities | 1 |  |  | 3 |
Other | 1 | % |  | — | %
Schedule of Pension Plans' Assets Fair Value Measured On a Recurring Basis | The following tables set forth, by level within the fair value hierarchy, discussed in Note 2, Summary of Significant Accounting Policies, the pension plan assets, by major asset category, at fair value at December 31, 2013 and 2012 (dollars in thousands):
| Fair Value Measurements at December 31, 2013
Asset Category | Quoted Prices in Active Markets for Identical Assets (Level 1) |  | Significant Other Observable Inputs (Level 2) |  | Significant Unobservable Inputs (Level 3) |  | Total
Short-term investments (a) | $ | — |  |  | $ | 1,858 |  |  | $ | — |  |  | $ | 1,858 |
Mutual funds (b): |  |  |  |  |  |  |  |  |  |  |
U.S. large value | 19,453 |  |  | — |  |  | — |  |  | 19,453 |
U.S. large growth | 17,217 |  |  | — |  |  | — |  |  | 17,217 |
U.S. mid-cap value | 3,135 |  |  | — |  |  | — |  |  | 3,135 |
U.S. mid-cap growth | 6,781 |  |  | — |  |  | — |  |  | 6,781 |
Foreign large blend | 45,159 |  |  | — |  |  | — |  |  | 45,159 |
Diversified emerging markets | 8,005 |  |  | — |  |  | — |  |  | 8,005 |
Real estate | 7,469 |  |  | — |  |  | — |  |  | 7,469 |
Fixed income | 54,366 |  |  | — |  |  | — |  |  | 54,366 |
Common/collective trust funds (a): |  |  |  |  |  |  |
U.S. large-cap equity blend | — |  |  | 87,862 |  |  | — |  |  | 87,862 |
U.S. small and mid-cap equity blend | — |  |  | 19,577 |  |  | — |  |  | 19,577 |
Foreign large blend | — |  |  | 126,653 |  |  | — |  |  | 126,653 |
Diversified emerging markets | — |  |  | 9,211 |  |  | — |  |  | 9,211 |
Government bonds | — |  |  | 35,603 |  |  | — |  |  | 35,603 |
Corporate bonds | — |  |  | 77,256 |  |  | — |  |  | 77,256 |
U.S. small blend | — |  |  | 6,777 |  |  | — |  |  | 6,777 |
Fixed income | — |  |  | 234,445 |  |  | — |  |  | 234,445 |
Private equity securities (c) | — |  |  | — |  |  | 9,904 |  |  | 9,904 |
Total securities at fair value | $ | 161,585 |  |  | $ | 599,242 |  |  | $ | 9,904 |  |  | $ | 770,731 |
Receivables and accrued expenses |  |  |  |  |  |  | 1,351 |
Total fair value of plan assets |  |  |  |  |  |  | $ | 772,082 |
| Fair Value Measurements at December 31, 2012
Asset Category | Quoted Prices in Active Markets for Identical Assets (Level 1) |  | Significant Other Observable Inputs (Level 2) |  | Significant Unobservable Inputs (Level 3) |  | Total
Short-term investments (a) | $ | — |  |  | $ | 394 |  |  | $ | — |  |  | $ | 394 |
Mutual funds (b): |  |  |  |  |  |  |
U.S. large value | 15,021 |  |  | — |  |  | — |  |  | 15,021 |
U.S. large growth | 12,029 |  |  | — |  |  | — |  |  | 12,029 |
U.S. mid-cap value | 2,481 |  |  | — |  |  | — |  |  | 2,481 |
U.S. mid-cap growth | 4,734 |  |  | — |  |  | — |  |  | 4,734 |
Foreign large blend | 39,204 |  |  | — |  |  | — |  |  | 39,204 |
Diversified emerging markets | 7,722 |  |  | — |  |  | — |  |  | 7,722 |
Real estate | 6,881 |  |  | — |  |  | — |  |  | 6,881 |
Fixed income | 48,699 |  |  | — |  |  | — |  |  | 48,699 |
Common/collective trust funds (a): |  |  |  |  |  |  |
Government bonds | — |  |  | 29,644 |  |  | — |  |  | 29,644 |
Corporate bonds | — |  |  | 66,517 |  |  | — |  |  | 66,517 |
U.S. small blend | — |  |  | 5,033 |  |  | — |  |  | 5,033 |
Total fair value of plan assets | $ | 136,771 |  |  | $ | 101,588 |  |  | $ | — |  |  | $ | 238,359 |
____________
(a) | Investments in common/collective trust funds valued using NAV provided by the administrator of the funds. We use NAV as a practical expedient to fair value. The NAV is based on the value of the underlying assets owned by the fund, minus its liabilities, and then divided by the number of units outstanding. While the underlying assets are actively traded on an exchange, the funds are not. There are currently no redemption restrictions on these investments. There are certain funds with one-day redeemable notice.
(b) | Investments in mutual funds valued at quoted market values on the last business day of the fiscal year.
(c) | Investments in this category are invested in the Pantheon Global Secondary Fund IV, LP. The fund specializes in investments in the private equity secondary market and occasionally directly in private companies to maximize capital growth. Fund investments are carried at fair value as determined quarterly using the market approach to estimate the fair value of private investments. The market approach utilizes prices and other relevant information generated by market transactions, type of security, size of the position, degree of liquidity, restrictions on the disposition, latest round of financing data, current financial position, and operating results, among other factors. In circumstances where fair values are not provided with respect to any of the company's fund investments, the investment advisor will seek to determine the fair value of such investments based on information provided by the general partners or managers of such funds or from other sources. Audited financial statements are provided by fund management annually. Notwithstanding the above, the variety of valuation bases adopted and quality of management data of the ultimate underlying investee companies means that there are inherent difficulties in determining the value of the investments. Amounts realized on the sale of these investments may differ from the calculated values. Boise had originally committed to a $15.0 million investment, with $6.2 million of the commitment unfunded at December 31, 2013.
Summary of Changes in Pension Plans' Level 3 Assets | The following table sets forth a summary of changes in the fair value of the pension plans' Level 3 assets for the year ended December 31, 2013 (dollars in thousands):
| 2013
Balance, beginning of year | $ | — |
Acquisitions | 8,479 |
Purchases | 975 |
Sales | — |
Unrealized gain | 450 |
Balance, end of year | $ | 9,904 |
Schedule of Estimated Benefit Payments | The following are estimated benefit payments to be paid to current plan participants by year (dollars in thousands). Qualified pension benefit payments are paid from plan assets, while nonqualified pension benefit payments are paid by the Company.
| Pension Plans |  | Postretirement Plans
2014 | $ | 30,551 |  |  | $ | 1,231 |
2015 | 34,304 |  |  | 1,287 |
2016 | 38,027 |  |  | 1,369 |
2017 | 42,020 |  |  | 1,523 |
2018 | 45,759 |  |  | 1,665 |
2019 - 2023 | 281,889 |  |  | 10,150 |

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- Definition Tabular disclosure of the change in the benefit obligation of pension plans from the beginning to the end of the period, showing separately, if applicable, the effects of the following: service cost, interest cost, actuarial gains and losses, foreign currency exchange rate changes, benefits paid, plan amendments, business combinations, divestitures, curtailments, settlements, and special and contractual termination benefits. Also includes tabular disclosure of the reconciliation of beginning and ending balances of the fair value of plan assets of pension plans showing separately, if applicable, the effects during the period attributable to each of the following: actual return on plan assets, foreign currency exchange rate changes, contributions by the employer, contributions by plan participants, benefits paid, business combinations, divestitures, and settlements. Also includes tabular disclosure of where funded status is recognized on the consolidated balance sheets. + References No definition available. + Details
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- Definition Tabular disclosure of the components of net benefit costs for pension plans and/or other employee benefit plans including service cost, interest cost, expected return on plan assets, gain (loss), prior service cost or credit, transition asset or obligation, and gain (loss) recognized due to settlements or curtailments. Also includes tabular disclosure of the changes in plan assets and benefit obligations recognized in other comprehensive income (loss) during the period. + References No definition available. + Details
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- Definition Tabular disclosure of assets, including [financial] instruments measured at fair value that are classified in stockholders' equity, if any, by class that are measured at fair value on a recurring basis. The disclosures contemplated herein include the fair value measurements at the reporting date by the level within the fair value hierarchy in which the fair value measurements in their entirety fall, segregating fair value measurements using quoted prices in active markets for identical assets (Level 1), significant other observable inputs (Level 2), and significant unobservable inputs (Level 3). + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=25499696&loc=d3e19190-110258 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (a),(b) -URI http://asc.fasb.org/extlink&oid=25499696&loc=d3e19207-110258 + Details
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- Definition Tabular disclosure of the fair value measurement of assets using significant unobservable inputs (Level 3), a reconciliation of the beginning and ending balances, separately presenting changes during the period attributable to the following: (1) total gains or losses for the period (realized and unrealized), segregating those gains or losses included in earnings (or changes in net assets) and gains or losses recognized in other comprehensive income (loss), and a description of where those gains or losses included in earnings (or changes in net assets) are reported in the statement of income (or activities); (2) purchases, sales, issues, and settlements (each type disclosed separately); and (3) transfers in and transfers out of Level 3 (for example, transfers due to changes in the observability of significant inputs), by class of asset. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=25499696&loc=d3e19279-110258 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (c) -URI http://asc.fasb.org/extlink&oid=25499696&loc=d3e19207-110258 + Details
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- Definition Tabular disclosure of the major categories of plan assets of pension plans and/or other employee benefit plans. This information may include, but is not limited to, the target allocation of plan assets, the fair value of each major category of plan assets, and the level within the fair value hierarchy in which the fair value measurements fall. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (d)(5) -URI http://asc.fasb.org/extlink&oid=28361610&loc=d3e1928-114920 + Details
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- Definition Tabular disclosure of the assumptions used to determine for pension plans and/or other employee benefit plans the benefit obligation and net benefit cost, including assumed discount rates, rate increase in compensation increase, and expected long-term rates of return on plan assets. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (k) -URI http://asc.fasb.org/extlink&oid=28361610&loc=d3e1928-114920 + Details
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- Definition Tabular disclosure of the effect of a one-percentage-point increase and the effect of a one-percentage-point decrease in the assumed health care cost trend rates on the aggregate of the service and interest cost components of net periodic postretirement health care benefit costs and the accumulated postretirement benefit obligation for health care benefits. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (m) -URI http://asc.fasb.org/extlink&oid=28361610&loc=d3e1928-114920 + Details
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- Definition Tabular disclosure of benefits expected to be paid by pension plans and/or other employee benefit plans in each of the next five fiscal years and in the aggregate for the five fiscal years thereafter. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (f) -URI http://asc.fasb.org/extlink&oid=28361610&loc=d3e1928-114920 + Details
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- Definition Tabular disclosure of the assumed health care cost trend rates for the next year used to measure the expected cost of benefits covered by the plans, including the ultimate trend rate(s) and when that rate is expected to be achieved. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (l) -URI http://asc.fasb.org/extlink&oid=28361610&loc=d3e1928-114920 + Details
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