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PENSION AND OTHER POSTRETIREMENT BENEFIT PLANS (Tables) | 3 Months Ended
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Mar. 31, 2015
PENSION AND OTHER POSTRETIREMENT BENEFIT PLANS |
Summary of the components of net periodic benefit cost |
|  | Three Months Ended March 31 |
|  | Nonunion Defined |  | Supplemental |  | Postretirement |
|  | Benefit Pension Plan |  | Benefit Plan |  | Health Benefit Plan |
|  | 2015 |  | 2014 |  | 2015 |  | 2014 |  | 2015 |  | 2014 |
|  | (in thousands) |
Service cost |  | $ | — |  | $ | — |  | $ | — |  | $ | — |  | $ | 101 |  | $ | 70 |
Interest cost |  | 1,320 |  | 1,720 |  | 31 |  | 49 |  | 228 |  | 197 |
Expected return on plan assets |  | (2,402 | ) | (2,831 | ) | — |  | — |  | — |  | — |
Amortization of prior service credit |  | — |  | — |  | — |  | — |  | (47 | ) | (47 | )
Pension settlement expense |  | 1,119 |  | 3,691 |  | — |  | — |  | — |  | — |
Amortization of net actuarial loss |  | 821 |  | 498 |  | 40 |  | 56 |  | 213 |  | 23 |
Net periodic benefit cost |  | $ | 858 |  | $ | 3,078 |  | $ | 71 |  | $ | 105 |  | $ | 495 |  | $ | 243 |
Schedule of changes in the PBO and plan assets of the nonunion defined benefit pension plan |
|  | Nonunion Defined |
|  | Benefit Pension Plan |
|  | (in thousands) |
Change in projected benefit obligation |  |  |
Projected benefit obligation at December 31, 2014 |  | $ | 174,410 |
Interest cost |  | 1,320 |
Actuarial loss(1) |  | 4,171 |
Benefits paid |  | (7,665 | )
Projected benefit obligation at March 31, 2015 |  | 172,236 |
Change in plan assets |  |  |
Fair value of plan assets at December 31, 2014 |  | 158,265 |
Actual return on plan assets |  | 3,577 |
Employer contributions |  | 50 |
Benefits paid |  | (7,665 | )
Fair value of plan assets at March 31, 2015 |  | 154,227 |
Funded status at March 31, 2015(2) |  | $ | (18,009 | )
Accumulated benefit obligation |  | $ | 172,236 |
| (1) |  | Net actuarial loss from remeasurement upon settlement was primarily impacted by changes in the discount rate since the previous remeasurement date. The discount rate used to remeasure the PBO upon settlement at March 31, 2015 was 3.0% compared to a rate of 3.2% as of the December 31, 2014 measurement date.
| (2) |  | Noncurrent liability recognized within pension and postretirement liabilities in the accompanying consolidated balance sheet at March 31, 2015.

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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. + 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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