XML 54 R37.htm IDEA: XBRL DOCUMENT
v3.7.0.1

Employee Benefit Plans (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2016
Compensation and Retirement Disclosure [Abstract] |
Schedule of Defined Benefit Plans Disclosures | The status of the Company’s plans at December 31, 2016, 2015, and 2014 was as follows:
| Pension Benefit Plans |  | Post-Employment Benefit Plan |
| December 31, |  | December 31, |
| 2015 | (a) | 2014 |  |  | 2016 |  | 2015 |  | 2014 |
Change in benefit obligation: |  |  |  |  |  |  |  |  |  |  |
Beginning of year | $ | 2,016 |  |  | $ | 2,190 |  |  |  | $ | 4,681 |  |  | $ | 4,926 |  |  | $ | 4,827 |  |
Service cost | — |  |  | — |  |  |  | 36 |  |  | 51 |  |  | 72 |  |
Interest cost | 36 |  |  | 87 |  |  |  | 142 |  |  | 141 |  |  | 149 |  |
Actuarial loss (gain) | (9 | ) |  | 35 |  |  |  | (297 | ) |  | 45 |  |  | 1,632 |  |
Negative plan amendment benefit | — |  |  | — |  |  |  | — |  |  | — |  |  | (1,183 | ) |
Benefits paid | (2,043 | ) |  | (296 | ) |  |  | (456 | ) |  | (482 | ) |  | (571 | ) |
Benefit obligation at end of year | $ | — |  |  | $ | 2,016 |  |  |  | $ | 4,106 |  |  | $ | 4,681 |  |  | $ | 4,926 |  |
(a) The Company's pension benefit plans were terminated and paid as of June 2015.
Schedule of Changes in Fair Value of Plan Assets | The following table shows the change in plan assets:
| Pension Benefit Plans |
| December 31, |
| 2015 | (a)
Fair value of plan assets at beginning of year | $ | 1,300 |  |
Actual return on plan assets | 2 |  |
Employer contributions | 741 |  |
Benefits paid | (2,043 | ) |
Fair value of plan assets at end of year | $ | — |  |
(a) The Company's pension benefit plans were terminated and paid as of June 2015.
Schedule of Assumptions Used | Assumptions used to determine accumulated benefit obligations as of the year end were:
| Pension Benefit Plans |  |  | Post-Employment Benefit Plan |
| Year Ended December 31, |  |  | Year Ended December 31, |
| 2015 | (a) |  | 2016 |  | 2015 |
Discount rate | 3.65% |  |  | 3.15% |  | 3.20% |
Measurement date | December 31, 2015(b) |  |  | December 31, 2016 |  | December 31, 2015 |
(a) | The Company's pension benefit plans were terminated and paid as of June 2015.
(b) | The measurement date was June 30, 2015 for termination liabilities in 2015.
Assumptions used to determine net benefit cost for 2016, 2015, and 2014 were:
| Pension Benefit Plans |  | Post-Employment Benefit Plan
| Year Ended December 31, |  | Year Ended December 31,
| 2015 | (a) | 2014 |  | 2016 |  | 2015 |  | 2014 |
Expected return on Assets | 7.00 | % |  | 7.00 | % |  | — |  |  | — |  |  | — |  |
Discount rate | 3.58 | % |  | 4.11 | % |  | 3.20 | % |  | 2.99 | % |  | 3.95 / 3.39% |  | (b)
Average compensation increase | n/a |  | n/a |  | n/a |  | n/a |  | n/a |
(a) | The Company's pension benefit plans were terminated and paid as of June 2015.
(b) | The pension benefit plan was amended effective April 16, 2014 requiring a re-measurement valuation. The discount rate for 2014 was based on measurement dates of December 31, 2013 and April 16, 2014.
Schedule of Net Benefit Costs | The estimated amount that will be recognized from accumulated other comprehensive income (loss) into net periodic benefit cost during the year ended December 31, 2017 is as follows:
| Post-Employment Benefit Plan | (a)
Actuarial net loss | $ | (184 | ) |
Net prior service credits | 338 |  |
Net amount recognized | $ | 154 |  |
(a) | The Company's pension benefit plans were terminated and paid as of June 2015.
Components of net benefit cost are as follows:
| Pension Benefit Plans |  | Post-Employment Benefit Plan |
| Year Ended December 31, |  | Year Ended December 31, |
| 2015 | (a) | 2014 |  | 2016 |  | 2015 |  | 2014 |
Service cost | $ | — |  |  | $ | — |  |  | $ | 36 |  |  | $ | 51 |  |  | $ | 72 |  |
Interest cost | 36 |  |  | 87 |  |  | 142 |  |  | 141 |  |  | 149 |  |
Expected return on assets | (45 | ) |  | (104 | ) |  | — |  |  | — |  |  | — |  |
Amortization of prior service cost | — |  |  | — |  |  | (338 | ) |  | (338 | ) |  | (369 | ) |
Recognized net actuarial loss | 25 |  |  | 21 |  |  | 269 |  |  | 278 |  |  | 18 |  |
Settlement losses | 414 |  |  | 50 |  |  | — |  |  | — |  |  | — |  |
Net benefit cost | $ | 430 |  |  | $ | 54 |  |  | $ | 109 |  |  | $ | 132 |  |  | $ | (130 | ) |
(a) | The Company's pension benefit plans were terminated and paid as of June 2015.
Schedule of Defined Benefit Plan Amounts Recognized in Other Comprehensive Income (Loss) | Changes in plan assets and benefit obligations recognized in other comprehensive income are as follows:
| Pension Benefit Plans |  | Post-Employment Benefit Plan
| Year Ended December 31, |  | Year Ended December 31,
| 2015 | (a) | 2014 |  | 2016 |  | 2015 |  | 2014
Net actuarial (loss) gain | $ | (35 | ) |  | $ | (92 | ) |  | $ | 293 |  |  | $ | (35 | ) |  | $ | (1,632 | )
Settlement losses | 414 |  |  | 50 |  |  | — |  |  | — |  |  | — |
Plan amendment and curtailment | — |  |  | — |  |  | — |  |  | — |  |  | 1,183 |
Recognized net actuarial loss | 25 |  |  | 20 |  |  | 269 |  |  | 278 |  |  | 18 |
Amortization of prior service cost | — |  |  | — |  |  | (338 | ) |  | (338 | ) |  | (369 | )
Recognition of prior service cost due to curtailments | — |  |  | — |  |  | — |  |  | — |  |  | (52 | )
Total other comprehensive income (loss), pre-tax | 404 |  |  | (22 | ) |  | 224 |  |  | (95 | ) |  | (852 | )
Income tax expense (benefit) | 160 |  |  | (155 | ) |  | 90 |  |  | (41 | ) |  | (6 | )
Total other comprehensive income (loss), net of tax | $ | 244 |  |  | $ | 133 |  |  | $ | 134 |  |  | $ | (54 | ) |  | $ | (846 | )
(a) | The Company's pension benefit plans were terminated and paid as of June 2015.
Schedule of Amounts Recognized in Balance Sheet | Amounts recognized in the Consolidated Balance Sheets are as follows:
| Pension Benefit Plans |  | Post-Employment Benefit Plan
| As of December 31, |  | As of December 31,
| 2015 | (a) | 2016 |  | 2015
Accrued expenses | $ | — |  |  | $ | (502 | ) |  | $ | (545 | )
Accrued retirement benefits | — |  |  | (3,604 | ) |  | (4,136 | )
Net amount recognized | $ | — |  |  | $ | (4,106 | ) |  | $ | (4,681 | )
(a) | The Company's pension benefit plans were terminated and paid as of June 2015.
Schedule of Health Care Cost Trend Rates | The assumed average annual rate of increase in the per capita cost of covered benefits (health care cost trend rate) is as follows:
| Post-Employment Benefit Plan
| Year Ended December 31,
| 2016 |  | 2015
| Group Plan |  | Lifetime Prescription Cost |  | Medicare Supplement |  | Group Plan |  | Lifetime Prescription Cost |  | Medicare Supplement
Health care cost trend rate | 7.50 | % |  | 9.00 | % |  | 5.00 | % |  | 7.50 | % |  | 9.00 | % |  | 5.00 | %
Ultimate trend rate | 5.00 | % |  | 5.00 | % |  | 5.00 | % |  | 5.00 | % |  | 5.00 | % |  | 5.00 | %
Year rate reaches ultimate trend rate | 2023 |  |  | 2024 |  |  | 2017 |  |  | 2024 |  |  | 2025 |  |  | 2017 |
Schedule of Expected Benefit Payments | As of December 31, 2016, the following expected benefit payments (net of Medicare Part D subsidiary for Post-Employment Benefit Plan Payments), and the related expected subsidy receipts that reflect expected future service, as appropriate, are expected to be paid to plan participants:
| Post-Employment Benefit Plan | (a)
| Expected Benefit Payments |  | Expected Subsidy Receipts |
2017 | $ | 520 |  |  | $ | 18 |  |
2018 | 522 |  |  | 17 |  |
2019 | 534 |  |  | 15 |  |
2020 | 505 |  |  | 14 |  |
2021 | 479 |  |  | 13 |  |
2022-2026 | 1,509 |  |  | 44 |  |
Total | $ | 4,069 |  |  | $ | 121 |  |
(a) | The Company's pension benefit plans were terminated and paid as of June 2015.
(b) | This expected pay out schedule considers the termination of the pension benefit plan during 2015.
Schedule of Share-based Compensation, Stock Options, Activity | A summary of the status of stock options awarded under the Company’s share-based compensation plans for 2015 and 2014 is presented below:
| Year Ended December 31,
| 2015 |  | 2014
| Shares |  | Weighted Average Exercise Price |  | Shares |  | Weighted Average Exercise Price
Outstanding at beginning of year | 4,000 |  |  | $ | 10.45 |  |  | 10,000 |  |  | $ | 9.91 |
Granted | — |  |  | — |  |  | — |  |  | — |
Canceled/Forfeited | — |  |  | — |  |  | — |  |  | — |
Exercised | 4,000 |  |  | 17.09 |  |  | 6,000 |  |  | 9.54 |
Outstanding at end of year | — |  |  | $ | — |  |  | 4,000 |  |  | $ | 10.45 |
Schedule of Nonvested Restricted Stock Units Activity | A summary of the status of restricted stock awarded under the Company’s share-based compensation plans for 2016, 2015, and 2014 is presented below:
| Year Ended December 31,
| 2016 |  | 2015 |  | 2014
| Shares |  | Weighted Average Grant-Date Fair Value |  | Shares |  | Weighted Average Grant-Date Fair Value |  | Shares |  | Weighted Average Grant-Date Fair Value
Unvested balance at beginning of year | 128,500 |  |  | $ | 5.85 |  |  | 278,900 |  |  | $ | 6.28 |  |  | 569,296 |  |  | $ | 5.26 |
Granted | — |  |  | — |  |  | 13,585 |  |  | 17.02 |  |  | 58,669 |  |  | 4.42 |
Forfeited | — |  |  | — |  |  | (30,800 | ) |  | 6.27 |  |  | (206,282 | ) |  | 4.59 |
Vested | (128,500 | ) |  | 5.85 |  |  | (133,185 | ) |  | 7.80 |  |  | (142,783 | ) |  | 3.87 |
Unvested balance at end of year | — |  |  | $ | — |  |  | 128,500 |  |  | $ | 5.85 |  |  | 278,900 |  |  | $ | 6.28 |
Schedule of Share-based Compensation, Restricted Stock and Restricted Stock Units Activity | A summary of the status of RSUs awarded under the Company’s share-based compensation plans for 2016, 2015, and 2014 is presented below:
| Year Ended December 31,
| 2016 |  | 2015 |  | 2014
| Units |  | Weighted Average Grant-Date Fair Value |  | Units |  | Weighted Average Grant-Date Fair Value |  | Units |  | Weighted Average Grant-Date Fair Value
Unvested balance at beginning of year | 437,946 |  |  | $ | 7.09 |  |  | 413,288 |  |  | $ | 5.09 |  |  | 371,502 |  |  | $ | 4.34 |
Granted | 100,892 |  |  | 23.15 |  |  | 89,702 |  |  | 16.63 |  |  | 247,463 |  |  | 5.83 |
Forfeited | (11,352 | ) |  | 11.55 |  |  | (54,506 | ) |  | 6.15 |  |  | (135,104 | ) |  | 4.60 |
Vested | — |  |  | — |  |  | (10,538 | ) |  | 14.88 |  |  | (70,573 | ) |  | 3.22 |
Unvested balance at end of year | 527,486 |  |  | $ | 10.17 |  |  | 437,946 |  |  | $ | 7.09 |  |  | 413,288 |  |  | $ | 5.09 |

X
- References No definition available. + Details
Name: | us-gaap_CompensationAndRetirementDisclosureAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the amounts that are recognized in the balance sheet (or statement of financial position) for pension plans and/or other employee benefit plans, showing separately the assets and current and noncurrent liabilities (if applicable) recognized. + 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 (c) -URI http://asc.fasb.org/extlink&oid=65897934&loc=d3e1928-114920 + Details
Name: | us-gaap_ScheduleOfAmountsRecognizedInBalanceSheetTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

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=65897934&loc=d3e1928-114920 + Details
Name: | us-gaap_ScheduleOfAssumptionsUsedTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the reconciliation of beginning and ending balances of the fair value of plan assets of pension plans and/or other employee benefit plans showing separately, if applicable, the effects during the period attributable to each of the following: actual return on plan assets, foreign currency exchange rate changes, contributions by the employer, contributions by plan participants, benefits paid, business combinations, divestitures, and settlements. + 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 (b) -URI http://asc.fasb.org/extlink&oid=65897934&loc=d3e1928-114920 + Details
Name: | us-gaap_ScheduleOfChangesInFairValueOfPlanAssetsTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the changes in plan assets and benefit obligations recognized in other comprehensive income (loss) during the period. + References No definition available. + Details
Name: | us-gaap_ScheduleOfDefinedBenefitPlanAmountsRecognizedInOtherComprehensiveIncomeLossTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of one or more of the entity's defined benefit pension plans or one or more other defined benefit postretirement plans, separately for pension plans and other postretirement benefit plans including the entity's schedule of fair value of plan assets for defined benefit or other postretirement plans. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 4 -URI http://asc.fasb.org/extlink&oid=65897934&loc=d3e2439-114920 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=65897934&loc=d3e2417-114920 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=65897934&loc=d3e2410-114920 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 55 -Paragraph 17 -URI http://asc.fasb.org/extlink&oid=73719040&loc=d3e4179-114921 Reference 5: 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=65897934&loc=d3e1928-114920 + Details
Name: | us-gaap_ScheduleOfDefinedBenefitPlansDisclosuresTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of benefits expected to be paid by pension plans and/or other employee benefit plans in each of the next five fiscal years and in the aggregate for the five fiscal years thereafter. + 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 (f) -URI http://asc.fasb.org/extlink&oid=65897934&loc=d3e1928-114920 + Details
Name: | us-gaap_ScheduleOfExpectedBenefitPaymentsTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the assumed health care cost trend rates for the next year used to measure the expected cost of benefits covered by the plans, including the ultimate trend rate(s) and when that rate is expected to be achieved. + 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 (l) -URI http://asc.fasb.org/extlink&oid=65897934&loc=d3e1928-114920 + Details
Name: | us-gaap_ScheduleOfHealthCareCostTrendRatesTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- 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=65897934&loc=d3e1928-114920 + Details
Name: | us-gaap_ScheduleOfNetBenefitCostsTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the changes in outstanding nonvested restricted stock units. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (c)(2) -URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5070-113901 + Details
Name: | us-gaap_ScheduleOfNonvestedRestrictedStockUnitsActivityTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the number and weighted-average exercise prices (or conversion ratios) for share options (or share units) that were outstanding at the beginning and end of the year, vested and expected to vest, exercisable or convertible at the end of the year, and the number of share options or share units that were granted, exercised or converted, forfeited, and expired during the year. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (c)(1) -URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5070-113901 + Details
Name: | us-gaap_ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Disclosure of the number and weighted-average grant date fair value for restricted stock and restricted stock units that were outstanding at the beginning and end of the year, and the number of restricted stock and restricted stock units that were granted, vested, or forfeited during the year. + References No definition available. + Details
Name: | us-gaap_ScheduleOfSharebasedCompensationRestrictedStockAndRestrictedStockUnitsActivityTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration