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Employee Benefit Plans (Tables)

12 Months Ended

Dec. 31, 2012

Qualified and Non-Qualified Pension Plans

Pension and Other Postretirement Benefits

Change in the projected benefit obligation, plan assets at fair value and funded status

		Year Ended December 31,
(In thousands)		2012(1)			2011(2)			2010
Change in Benefit Obligation
Benefit obligation at beginning of year		$	49,618		$	63,872		$	75,092
Service cost			—			—			2,774
Interest cost			922			2,826			3,700
Actuarial loss			7,444			11,835			9,265
Plan termination and amendment			—			—			(12,331	)
Benefits paid			(50,969	)		(10,831	)		(14,628	)
Annuities paid			(7,015	)		(18,084	)		—
Benefit obligation at end of year			—			49,618			63,872
Change in Plan Assets
Fair value of plan assets at beginning of year			44,548			60,078			53,180
Actual return on plan assets			2,719			(291	)		7,095
Employer contributions			11,251			14,332			15,416
Benefits paid			(50,969	)		(10,831	)		(14,628	)
Annuities purchased			(7,015	)		(18,084	)		—
Expenses paid			(534	)		(656	)		(985	)
Fair value of plan assets at end of year(3)			—			44,548			60,078
Funded status at end of year		$	—		$	(5,070	)	$	(3,794	)

⁽¹⁾

On July 13, 2012, the Company made a final distribution of benefits from the qualified pension plan.

⁽²⁾

On December 15, 2011, the Company made a final distribution of benefits from the non-qualified pension plan.

⁽³⁾

Plan assets consist of cash and investments in equity and debt securities. Cash held in the trust is classified as Level 1 in the fair value hierarchy. The fair value of investments in equity and debt securities is based on market quoted market prices where there are few transactions for the assets utilizing public information, independent external valuations from third-party pricing services or third-party advisors securities. Investments in both equity and debt securities are classified as Level 2 in the fair value hierarchy.

Schedule of amounts recognized in the balance sheet

		December 31,
(In thousands)		2012			2011			2010
Current liabilities		$	—		$	5,070		$	603
Long-term liabilities			—			—			3,191
		$	—		$	5,070		$	3,794

Schedule of amounts recognized in accumulated other comprehensive income

		December 31,
(In thousands)		2012			2011			2010
Prior service cost		$	—		$	221		$	1,267
Net actuarial loss			—			13,082			12,248
		$	—		$	13,303		$	13,515

Components of Net Periodic Benefit Cost and Other Amounts Recognized in Other Comprehensive Income

		Year Ended December 31,
(In thousands)		2012(1)			2011(2)			2010
Components of Net Periodic Benefit Cost
Current year service cost		$	—		$	—		$	2,774
Interest cost			922			2,826			3,700
Expected return on plan assets			(1,747	)		(4,103	)		(4,260	)
Amortization of prior service cost			221			1,046			572
Amortization of net loss			13,082			10,527			8,705
Plan termination and amendment			—			—			423
Settlement			7,007			5,523			4,021
Net periodic pension cost		$	19,485		$	15,819		$	15,935
Other Changes in Qualified Plan Assets and Benefit Obligations Recognized in Other Comprehensive Income
Net (gain)/loss		$	—		$	16,884		$	(4,523	)
Amortization of net loss			(13,082	)		(10,527	)		(8,705	)
Amortization of prior service cost			(221	)		(1,046	)		(572	)
Effect of plan termination and amendment			—			—			(816	)
Settlement			—			(5,523	)		(4,021	)
Total recognized in other comprehensive income		$	(13,303	)	$	(212	)	$	(18,637	)
Total recognized in net periodic benefit cost and other comprehensive income		$	6,182		$	15,607		$	(2,702	)

⁽¹⁾

On July 13, 2012, the Company made a final distribution of benefits from the qualified pension plan.

⁽²⁾

On December 15, 2011, the Company made a final distribution of benefits from the non-qualified pension plan.

Postretirement Benefits Other than Pensions

Pension and Other Postretirement Benefits

Change in the projected benefit obligation, plan assets at fair value and funded status

		Year Ended December 31,
(In thousands)		2012			2011			2010
Change in Benefit Obligation
Benefit obligation at beginning of year		$	39,969		$	31,947		$	34,392
Service cost			1,513			1,403			1,265
Interest cost			1,537			1,717			1,696
Actuarial (gain) / loss			(2,073	)		6,015			(4,415	)
Benefits paid			(778	)		(1,113	)		(991	)
Benefit obligation at end of year		$	40,168		$	39,969		$	31,947
Change in Plan Assets
Fair value of plan assets at end of year			—			—			—
Funded status at end of year		$	(40,168	)	$	(39,969	)	$	(31,947	)

Schedule of amounts recognized in the balance sheet

		December 31,
(In thousands)		2012			2011			2010
Current liabilities		$	1,304		$	1,261		$	1,085
Long-term liabilities			38,864			38,708			30,862
		$	40,168		$	39,969		$	31,947

Schedule of amounts recognized in accumulated other comprehensive income

		December 31,
(In thousands)		2012			2011			2010
Transition obligation		$	—		$	—		$	632
Net actuarial loss			11,269			14,166			8,408
		$	11,269		$	14,166		$	9,040

Components of Net Periodic Benefit Cost and Other Amounts Recognized in Other Comprehensive Income

		Year Ended December 31,
(In thousands)		2012			2011			2010
Components of Net Periodic Postretirement Benefit Cost
Current year service cost		$	1,513		$	1,403		$	1,265
Interest cost			1,537			1,717			1,696
Amortization of net obligation at transition			—			632			632
Amortization of net loss			824			448			631
Net periodic postretirement cost		$	3,874		$	4,200		$	4,224
Other Changes in Benefit Obligations Recognized in Other Comprehensive Income
Net (gain) / loss		$	(2,073	)	$	6,015		$	(4,415	)
Amortization of net obligation at transition			—			(632	)		(632	)
Amortization of net loss			(824	)		(448	)		(631	)
Total recognized in other comprehensive income			(2,897	)		4,935			(5,678	)
Total recognized in net periodic benefit cost and other comprehensive income		$	977		$	9,135		$	(1,454	)

Assumptions to determine projected postretirement benefit obligations and postretirement costs

		December 31,
		2012			2011			2010
Discount rate(1)			4.00%			4.25%			5.75%
Health care cost trend rate for medical benefits assumed for next year			7.00%			8.00%			9.00%
Rate to which the cost trend rate is assumed to decline (the ultimate trend rate)			5.00%			5.00%			5.00%
Year that the rate reaches the ultimate trend rate			2015			2015			2015

⁽¹⁾

Represents the year end rates used to determine the projected benefit obligation. To compute postretirement cost in 2012, 2011 and 2010, respectively, the beginning of year discount rates of 4.25%, 5.75% and 5.75% were used.

Effect of a one-percentage-point change in assumed health care cost trend rates

(In thousands)		1-Percentage- Point Increase			1-Percentage- Point Decrease
Effect on total of service and interest cost		$	588		$	(470	)
Effect on postretirement benefit obligation			6,451			5,241

Schedule of estimated benefit payments

(In thousands)
2013		$	1,330
2014			1,465
2015			1,568
2016			1,665
2017			1,772
Years 2018 - 2022			11,372

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Tabular disclosure of the components of net benefit costs and amounts recognized in other comprehensive income (loss) for pension plans and/or other employee benefit plans.

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Tabular disclosure of the amounts that are recognized in the balance sheet (or statement of financial position) for pension plans and/or other employee benefit plans, showing separately the assets and current and noncurrent liabilities (if applicable) recognized.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 715

-SubTopic 20

-Section 50

-Paragraph 1

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+ References

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-Publisher FASB

-Name Accounting Standards Codification

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+ References

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-Publisher FASB

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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

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-Publisher FASB

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Tabular disclosure of net funded status of pension plans and/or other employee benefit plans.

+ References

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-Publisher FASB

-Name Accounting Standards Codification

-Topic 715

-SubTopic 20

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