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Employee Benefit Plans (Tables)
12 Months Ended
Dec. 31, 2014
Employee Benefit Plans [Abstract]  
Reconciliation of Change in Benefit Obligation
Obligations and Funded Status at December 31,   2014     2013  
             
Change in Benefit Obligation                
Benefit obligation at beginning of year   $ 77,484     $ 85,516  
Service cost     -       -  
Interest cost     3,595       3,349  
Actuarial (gain) loss     5,855       (7,921 )
Benefits paid     (3,301     (3,460 )
Settlement of obligations (83,633 ) -
Benefit obligation at end of year     -       77,484  

 

Schedule of Changes in Plan Assets
Change in Plan Assets                
Fair value of plan assets at beginning of year     77,993       65,890  
Actual return on plan assets     311       12,403  
Employer contributions     8,630       3,160  
Benefits paid     (3,301     (3,460 )
Settlement of obligations (83,633 ) -
Fair value of plan assets at end of year     -       77,993  

 

Schedule of Funded Status
Funded Status                
Funded status     -       509  
Unrecognized net actuarial loss     -       30,284  
Unrecognized prior service cost     -       -  
Net amount recognized   $ -     $ 30,793  

 

Schedule of Weighted Average Assumptions
Weighted Average Assumptions for the years ended December 31,     2014       2013  
Discount rate     4.75 %     4.00 %
Expected long-term return on plan assets     N/A
    8.00 %
Rate of compensation increases     N/A       N/A  
       
Schedule of Components of Net Periodic Pension Cost
Components of Net Periodic Pension Cost     2014       2013  
Service cost   $ -     $ -  
Interest cost     3,595       3,349  
Expected return on assets     (6,114     (5,238 )
Recognized gains     997
      1,645  
Net periodic pension cost   $ (1,522   $ (244 )
Benefit plan termination costs (see above) 40,999 -
Net periodic pension cost and benefit plan termination costs $ 39,477
$ (244 )

 

Schedule of Amounts Recognized on the Balance Sheet
Amounts Recognized on the Balance Sheet     2014       2013  
Accrued benefit liability   $ -     $ 509  
Accumulated other comprehensive loss, net of tax     -       19,379  
Deferred tax asset     -       10,905  
    $ -     $ 30,793  

 

Schedule of Weighted Average Assumptions Used to Determine Net Periodic Benefit Cost
Weighted Average Assumptions as of December 31,     2014       2013  
Discount rate     N/A
    4.75 %
Rate of compensation increases     N/A       N/A  

 

Schedule of Pension Plans with an Accumulated Benefit Obligation in Excess of Plan Assets
Information for Pension Plans with an Accumulated Benefit Obligation in excess of plan assets     2014       2013  
Projected benefit obligation   $ -     $ 77,484  
Accumulated benefit obligation   $ -     $ 77,484  
Fair value of plan assets   $ -     $ 77,993  

 

Schedule of Pension Weighted Average Asset Allocations
Pension Weighted Average Asset Allocations as of December 31,     2014       2013  
Debt securities     -       -  
Equity securities     -     6 %
Real estate     -       -  
Money market funds     -     94 %
      -     100 %
                 


Schedule of Defined Benefit Plans' Assets at Fair Value
The following table sets forth the defined-benefit plans' assets at fair value as of December 31, 2013:

 

December 31,     2014       2013  
                 
Pooled separate accounts:                
Equity securities:                
International equity funds   $ -     $ 4,458  
Money market fund     -       73,535  
    $ -     $ 77,993