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Pension Plans and Other Postretirement Benefits (Tables) | 6 Months Ended
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Jun. 30, 2014
Compensation and Retirement Disclosure [Abstract] |
Defined benefit plan and the supplemental defined benefit plans | The following tables summarize the components of net periodic pension cost recognized for the defined benefit plan and the supplemental defined benefit plans for the following periods:
|  |  | Defined Benefit Plan
|  |  | Three Months Ended |  |  | Six Months Ended
|  |  | June 30, |  |  | June 30,
|  |  | 2014 |  |  | 2013 |  |  | 2014 |  |  | 2013
Components of net periodic pension (income) expense: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Service cost: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Benefit accrual |  |  | $ | - |  |  |  | $ | - |  |  |  | $ | - |  |  |  | $ | - |
Other expenses |  |  |  | 90 |  |  |  |  | 90 |  |  |  |  | 180 |  |  |  |  | 180 |
Interest cost |  |  |  | 419 |  |  |  |  | 343 |  |  |  |  | 839 |  |  |  |  | 685 |
Expected return on plan assets |  |  |  | (600 | ) |  |  |  | (559 | ) |  |  |  | (1,201 | ) |  |  |  | (1,119 | )
Settlement loss |  |  |  | 190 |  |  |  |  | 229 |  |  |  |  | 379 |  |  |  |  | 487 |
Amortization of: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Prior service cost |  |  |  | - |  |  |  |  | - |  |  |  |  | - |  |  |  |  | - |
Actuarial loss |  |  |  | 343 |  |  |  |  | 400 |  |  |  |  | 686 |  |  |  |  | 801 |
Net periodic pension expense |  |  | $ | 442 |  |  |  | $ | 503 |  |  |  | $ | 883 |  |  |  | $ | 1,034 |
|  |  | Supplemental Defined Benefit Plans
|  |  | Three Months Ended |  |  | Six Months Ended
|  |  | June 30, |  |  | June 30,
|  |  | 2014 |  |  | 2013 |  |  | 2014 |  |  | 2013
Components of net periodic pension (income) expense: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Service cost: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Benefit accrual |  |  | $ | - |  |  |  | $ | - |  |  |  | $ | - |  |  |  | $ | - |
Other expenses |  |  |  | - |  |  |  |  | - |  |  |  |  | - |  |  |  |  | - |
Interest cost |  |  |  | 179 |  |  |  |  | 153 |  |  |  |  | 358 |  |  |  |  | 307 |
Expected return on plan assets |  |  |  | - |  |  |  |  | - |  |  |  |  | - |  |  |  |  | - |
Settlement loss |  |  |  | - |  |  |  |  | - |  |  |  |  | - |  |  |  |  | - |
Amortization of: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Prior service cost |  |  |  | - |  |  |  |  | 32 |  |  |  |  | - |  |  |  |  | 63 |
Actuarial loss |  |  |  | 40 |  |  |  |  | 51 |  |  |  |  | 79 |  |  |  |  | 102 |
Net periodic pension expense |  |  | $ | 219 |  |  |  | $ | 236 |  |  |  | $ | 437 |  |  |  | $ | 472 |
Net periodic benefit for postretirement benefits other than pensions | The following table summarizes the components of the net periodic benefit for postretirement benefits other than pensions for the following periods:
|  |  | Three Months Ended |  |  | Six Months Ended
|  |  | June 30, |  |  | June 30,
|  |  | 2014 |  |  | 2013 |  |  | 2014 |  |  | 2013
Components of net periodic benefit: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Service cost |  |  | $ | - |  |  |  | $ | - |  |  |  | $ | - |  |  |  | $ | - |
Interest cost |  |  |  | 11 |  |  |  |  | 23 |  |  |  |  | 23 |  |  |  |  | 46 |
Amortization of prior service credit |  |  |  | (157 | ) |  |  |  | - |  |  |  |  | (314 | ) |  |  |  | - |
Amortization of prior gain |  |  |  | (61 | ) |  |  |  | (59 | ) |  |  |  | (123 | ) |  |  |  | (118 | )
Net periodic income |  |  | $ | (207 | ) |  |  | $ | (36 | ) |  |  | $ | (414 | ) |  |  | $ | (72 | )
Summary of minimum funding requirement, contributions made and the expected full year contributions for the Company's plans | In 2014, there is no minimum funding requirement for the Company’s defined benefit plan. The following table discloses the minimum funding requirements, contributions made and expected full year contributions for the Company’s plans.
|  | Defined Benefit Pension Plans |  |  |
|  | Defined |  | Supplemental |  | Other
|  | Benefit |  | Defined Benefit |  | Postretirement
|  | Plan |  | Plans |  | Benefits
Minimum funding requirement for 2014 |  |  | $ | - |  |  |  |  | N/A |  |  |  |  | N/A |
Contributions made in the six months |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
ended June 30, 2014 |  |  |  | - |  |  |  | $ | 664 |  |  |  | $ | 93 |
Expected contributions (approximations) for the year ended December 31, 2014 as of the time of : |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
This Form 10-Q (1) |  |  |  | 2,000 |  |  |  |  | 1,320 |  |  |  |  | 217 |
2013 Form 10-K (2) |  |  |  | 2,000 |  |  |  |  | 1,320 |  |  |  |  | 217 |
___________________________________________________________________ N/A - Not applicable.
| (1) | HMEC’s Quarterly Report on Form 10-Q for the quarter ended June 30, 2014.
| (2) | HMEC’s Annual Report on Form 10-K for the year ended December 31, 2013, specifically “Notes to Consolidated Financial Statements — Note 9 — Pension Plans and Other Postretirement Benefits”.

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- Definition Tabular disclosure of the components of net periodic benefit for postretirement benefits other than pensions including service cost, interest cost, prior service cost or credit and gain (loss). + References No definition available. + Details
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- Definition Tabular disclosure of the costs related to the various types of retirement plans including defined benefit pension plan cost, defined contribution plan cost, other postretirement benefit plan cost, and net periodic benefit cost. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=35743120&loc=d3e1928-114920 + 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. + 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=35743120&loc=d3e1928-114920 + Details
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