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Retirement Benefit Obligations (Tables)

9 Months Ended

Sep. 30, 2013

Key Weighted Average Assumptions Used in Determining Benefit Plan Costs and Obligations

The following table includes the key weighted average assumptions used in determining the Company’s benefit plan costs and obligations:

		2013				2012
Used to Determine Plan Costs
Discount Rate			4.00	%			4.60	%
Rate of Compensation Increase			3.00	%			3.00	%
Expected Long-term rate of return on plan assets			8.50	%			8.50	%
Health Care Cost Trend Rate Assumed for Next Year			8.00	%			6.50	%
Ultimate Health Care Cost Trend Rate			4.00	%			4.00	%
Year that Ultimate Health Care Cost Trend Rate is reached			2017				2017

Components of Retirement Plan Costs

The following tables provide the components of the Company’s Retirement plan costs ($000’s):

		Pension Plan								PBOP Plan								SERP
Three Months Ended September 30,		2013				2012				2013				2012				2013				2012
Service Cost		$	893			$	807			$	630			$	517			$	19			$	72
Interest Cost			1,142				1,158				612				576				60				53
Expected Return on Plan Assets			(1,488	)			(1,347	)			(180	)			(174	)			—				—
Prior Service Cost Amortization			52				47				425				432				2				3
Transition Obligation Amortization			—				—				—				5				—				—
Actuarial Loss Amortization			1,057				904				197				32				46				16
Sub-total			1,656				1,569				1,684				1,388				127				144
Amounts Capitalized and Deferred			(805	)			(703	)			(808	)			(571	)			—				—
Net Periodic Benefit Cost Recognized		$	851			$	866			$	876			$	817			$	127			$	144
		Pension Plan								PBOP Plan								SERP
Nine Months Ended September 30,		2013				2012				2013				2012				2013				2012
Service Cost		$	2,680			$	2,420			$	1,892			$	1,550			$	55			$	217
Interest Cost			3,425				3,475				1,836				1,727				181				158
Expected Return on Plan Assets			(4,466	)			(4,042	)			(541	)			(521	)			—				—
Prior Service Cost Amortization			156				141				1,275				1,296				8				9
Transition Obligation Amortization			—				—				—				16				—				—
Actuarial Loss Amortization			3,172				2,712				590				97				138				47
Sub-total			4,967				4,706				5,052				4,165				382				431
Amounts Capitalized and Deferred			(2,189	)			(1,984	)			(2,255	)			(1,551	)			—				—
Net Periodic Benefit Cost Recognized		$	2,778			$	2,722			$	2,797			$	2,614			$	382			$	431

X

- Definition

Tabular disclosure of the assumptions used to determine for pension plans and/or other employee benefit plans the benefit obligation and net benefit cost, including assumed discount rates, rate increase in compensation increase, and expected long-term rates of return on plan assets.

+ 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 (k)

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

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X

- 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=28361610&loc=d3e1928-114920

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