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Note 6 - Accrued Retirement Benefits (Tables)

12 Months Ended

Dec. 31, 2017

Notes Tables

Schedule of Defined Benefit Plans Disclosures [Table Text Block]

		2017				2016
		(in thousands)
Defined benefit pension plans		$	5,812			$	7,560
Non-qualified retirement plans			2,219				1,674
Total			8,031				9,234
Less current portion			(164	)			(175	)
Non-current portion of accrued retirement benefits		$	7,867			$	9,059

Changes in Projected Benefit Obligations, Fair Value of Plan Assets, and Funded Status of Plan [Table Text Block]

		2017							2016
		(in thousands)
Change in benefit obligations:
Benefit obligations at beginning of year		$	56,378						$	66,852
Interest cost			2,216							2,804
Actuarial loss (gain)			2,074							1,042
Benefits paid			(4,216			)				(4,217			)
Lump sum payments			-							(10,103			)
Benefit obligations at end of year			56,452							56,378
Change in plan assets:
Fair value of plan assets at beginning of year			47,176							56,434
Actual return on plan assets			5,531							5,188
Employer reimbursement for retirement benefits			(230			)				(1,054			)
Employer contributions			181							928
Benefits paid			(4,216			)				(4,217			)
Lump sum payments			-							(10,103			)
Fair value of plan assets at end of year			48,442							47,176
Funded status		$	(8,010			)			$	(9,202			)
Accumulated benefit obligations		$	56,452						$	56,378
Weighted average assumptions used to determine benefit obligations at December 31:
Discount rate		3.59%		-	3.64%				4.07%		-	4.14%
Expected long-term return on plan assets		5.00%							5.00%
Rate of compensation increase		n/a							n/a

Schedule of Net Benefit Costs [Table Text Block]

		2017				2016
		(in thousands)
Pension and other benefits:
Interest cost		$	2,216			$	2,804
Expected return on plan assets			(2,255	)			(2,713	)
Recognized net actuarial loss			840				1,030
Settlement/Curtailment Expense			-				3,958
Pension expense		$	801			$	5,079
Other changes in plan assets and benefit obligations recognized in comprehensive income:
Net gain		$	(1,201	)		$	(1,384	)
Recognized gain			(840	)			(4,988	)
Total recognized gain in comprehensive income		$	(2,041	)		$	(6,372	)

Schedule of Assumptions Used [Table Text Block]

Weighted average assumptions used to determine net periodic benefit cost:		2017					2016
Pension benefits:
Discount rate		4.07%	-	4.14%			4.30%	-	4.44%
Expected long-term return on plan assets		5.00%					5.00%
Rate of compensation increase		n/a					n/a

Fair Value, Assets Measured on Recurring Basis [Table Text Block]

		2017 Fair Value Measurements (in thousands)
			Quoted Prices in Active Markets for Identical Assets (Level 1)				Significant Other Observable Inputs (Level 2)			Total
AHGT pooled equity funds		$	-			$	14,772			$	14,772
AHGT pooled fixed income funds			-				32,581				32,581
Cash management funds			-				1,089				1,089
		$	-			$	48,442			$	48,442

		2016 Fair Value Measurements (in thousands)
		Quoted Prices in Active Markets for Identical Assets (Level 1)				Significant Other Observable Inputs (Level 2)				Total
AHGT pooled equity funds		$	-			$	7,177			$	7,177
AHGT pooled fixed income funds			-				39,025				39,025
Cash management funds			-				974				974
		$	-			$	47,176			$	47,176

Schedule of Expected Benefit Payments [Table Text Block]

2018			$	4,225
2019				4,154
2020				4,077
2021				3,981
2022				3,865
2023 - 2027				17,680

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