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Note 9 - Postemployment Benefit Plans
6 Months Ended
Jun. 30, 2015
Notes to Financial Statements  
Postemployment Benefits Disclosure [Text Block]
9.
POSTEMPLOYMENT BENEFIT PLANS
 
Multiemployer Benefit Plans.
 As discussed in Note 2, through June 30, 2015, certain of the Company’s employees participated in defined benefit plans sponsored by GHC. The total cost of the plans was actuarially determined and the Company received an allocation of the service cost associated with the plans based upon actual benefits earned by the Company’s employees. The amount of pension expense allocated to the Company related to these multiemployer plans was $1.1 million and $1.0 million for the three months ended June 30, 2015 and 2014, respectively, and $2.1 million and $1.9 million for the six months ended June 30, 2015 and 2014, respectively, and is reflected within operating and selling, general and administrative expenses in the Condensed Consolidated Statements of Operations.
 
The employees participated in The Retirement Plan for Graham Holdings Company and GHC’s Supplemental Executive Retirement Plan. As of June 30, 2015 and December 31, 2014, The Retirement Plan for Graham Holdings Company was fully funded and is not in critical or endangered status as currently defined by the Pension Protection Act of 2006. GHC’s Supplemental Executive Retirement Plan is unfunded.
 
In addition, on June 5, 2015, the Board adopted the Cable One, Inc. Supplemental Executive Retirement Plan (the “SERP”) and the Cable One, Inc. Deferred Compensation Plan (the “DC Plan”), each of which became effective as of July 1, 2015. The SERP and the DC Plan have terms substantially similar to GHC’s Supplemental Executive Retirement Plan and Deferred Compensation Plan. Upon the spin-off, under the SERP and the DC Plan, the Company remains responsible for any obligations to current and former employees who participated in GHC’s Supplemental Executive Retirement Plan and Deferred Compensation Plan.
 
Multiemployer Savings Plans.
 Through June 30, 2015, the Company’s employees participated in defined contribution plans (primarily 401(k) plans) sponsored by GHC. The defined contribution plans allow eligible employees to contribute a portion of their salary to the plans, and, in some cases, a matching contribution to the funds is provided. The Company recorded expense associated with these defined contribution plans of approximately $0.2 million and $0.2 million for the three months ended June 30, 2015 and 2014, respectively, and $0.3 million and $0.3 million for the six months ended June 30, 2015 and 2014, respectively.