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Level 3 Retirement and Benefit Plans (Tables)

9 Months Ended

Sep. 30, 2013

Retirement and Benefit Plans [Abstract]

Retirement and Benefit Plans [Table Text Block]

The following table presents the pension benefit costs:

	Three Months Ended September 30								Nine Months Ended September 30
	2013				2012				2013				2012
	(thousands)
Service cost	$	672			$	1,206			$	2,014			$	3,557
Interest cost	4,667				4,783				13,959				14,450
Expected return on plan assets	(5,025		)		(4,850		)		(14,807		)		(14,541		)
Amortization of actuarial loss	2,333				1,824				6,870				5,808
Amortization of prior service costs	23				41				68				124
Net periodic benefit cost	$	2,670			$	3,004			$	8,104			$	9,398

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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.

+ 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 (h)

-URI http://asc.fasb.org/extlink&oid=28361610&loc=d3e1928-114920

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