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PENSION AND OTHER POSTRETIREMENT BENEFIT PLANS (Tables)

9 Months Ended

Sep. 30, 2013

Defined Benefit Pension Plans and Defined Benefit Postretirement Plans Disclosure [Abstract]

Summary of the components of net periodic benefit cost

The following is a summary of the components of net periodic benefit cost:

	Three Months Ended September 30
	Nonunion Defined Benefit Pension Plan								Supplemental Benefit Pension Plan								Postretirement Health Benefit Plan
	2013				2012				2013				2012				2013				2012
	(in thousands)
Service cost	$	—			$	2,298			$	—			$	—			$	82			$	79
Interest cost	2,039				2,173				37				52				188				187
Expected return on plan assets	(3,438		)		(3,016		)		—				—				—				—
Amortization of prior service credit	—				—				—				—				(47		)		(47		)
Pension settlement expense	1,834				—				—				—				—				—
Amortization of net actuarial loss and other	961				2,692				65				51				134				103
Net periodic benefit cost	$	1,396			$	4,147			$	102			$	103			$	357			$	322

	Nine Months Ended September 30
	Nonunion Defined Benefit Pension Plan								Supplemental Benefit Pension Plan								Postretirement Health Benefit Plan
	2013				2012				2013				2012				2013				2012
	(in thousands)
Service cost	$	4,734			$	6,892			$	—			$	—			$	248			$	236
Interest cost	5,884				6,519				112				157				563				562
Expected return on plan assets	(9,747		)		(9,048		)		—				—				—				—
Amortization of prior service credit	—				—				—				—				(142		)		(142		)
Pension settlement expense	1,834				—				—				—				—				—
Amortization of net actuarial loss and other	6,388				8,076				195				152				401				311
Net periodic benefit cost	$	9,093			$	12,439			$	307			$	309			$	1,070			$	967

Schedule of changes in the PBO, plan assets, funded status, and accumulated benefit obligation of nonunion defined benefit pension plan

The following table discloses the changes in the PBO and plan assets of the nonunion defined benefit pension plan for the nine months ended September 30, 2013:

	Nonunion Defined Benefit Pension Plan
	(in thousands)
Change in projected benefit obligation
Projected benefit obligation at December 31, 2012	$	260,950
Service cost	4,734
Interest cost	5,884
Actuarial gain and other(1)	(9,126		)
Benefits paid	(18,201		)
Curtailment	(29,262		)
Projected benefit obligation at September 30, 2013	214,979
Change in plan assets
Fair value of plan assets at December 31, 2012	181,225
Actual return on plan assets	21,496
Employer contributions	17,800
Benefits paid	(18,201		)
Fair value of plan assets at September 30, 2013	202,320
Funded status at September 30, 2013(2)	$	(12,659	)
Accumulated benefit obligation	$	214,979

(1) Net actuarial gains from remeasurements upon curtailment and settlement were impacted by actual returns on plan assets during the first six and nine month periods of 2013, respectively, that exceeded the assumed annualized return rate of 7.5%. The net actuarial gains upon curtailment and settlement were also impacted by changes in discount rates since the previous remeasurement date. The discount rate used to remeasure the PBO upon settlement was 3.7% and the discount rate used to remeasure the PBO upon curtailment was 3.9%, which compared to a rate of 3.1% as of the December 31, 2012 measurement date.

(2) Noncurrent liability recognized within pension and postretirement liabilities in the accompanying consolidated balance sheet at September 30, 2013.

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- Definition

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

+ References

No definition available.

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X

- 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=21915506&loc=d3e1928-114920

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