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Deferred Compensation Plans (Tables)

12 Months Ended

Dec. 31, 2013

Summary of Changes in Deferred Compensation Plan Liability

A summary of changes in the deferred compensation plan liability follows:


	2013			2012			2011
Balance, beginning of year	$	990		$	987		$	1,038
Deferrals, dividends, and changes in fair value recorded as an expense		191			84			80
Deferred compensation payments		(81	)		(81	)		(131	)


Balance, end of year	$	1,100		$	990		$	987

- Definition

Tabular disclosure of arrangements with individual employees that are not equity-based payments or pensions and other postretirement benefits, which are generally employment contracts between the entity and selected officers or key employees containing a promise by the employer to pay certain amounts at designated future dates, usually including a period after retirement, upon compliance with stipulated requirements. This type of arrangement is distinguished from broader based employee benefit plans as it is usually tailored to the employee. Examples may include profit sharing, deferred bonuses or certain split-dollar life insurance arrangements. Disclosure also typically includes the amount of related compensation expense recognized during the reporting period and the carrying amount as of the balance sheet date of the related liability.

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