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RETIREMENT PLANS (Tables)

12 Months Ended

Dec. 31, 2012

RETIREMENT PLANS

Schedule of weighted-average rates assumed in the actuarial calculations for the pension plan

		2010			2011			2012
Discount rate			7.00	%		6.25	%		6.00	%
Annual salary increase			7.50	%		7.50	%		7.50	%
Expected long-term return on plan assets			8.00	%		8.00	%		8.00	%

Schedule of changes during the year in the projected benefit obligations and in the fair value of plan assets

 Changes during the year in the projected benefit obligations and in the fair value of plan assets are as follows for 2011 and 2012 (in thousands):

		2011			2012
Projected benefit obligations:
Balance at beginning of year:		$	12,580		$	13,355
Service cost			617			612
Interest cost			865			810
Benefits paid			(659	)		(674	)
Actuarial loss			(48	)		(2,443	)
Balance at end of year		$	13,355		$	11,660
Plan net assets:
Balance at beginning of year:		$	11,736		$	11,994
Actual return on plan assets			83			759
Company contributions			834			853
Benefits paid			(659	)		(674	)
Balance at end of year		$	11,994		$	12,932
(Under) over funded status of plan		$	(1,361	)	$	1,272

Schedule of fair values for the pension plan's net assets, by asset category

The fair values for the pension plan's net assets, by asset category, at December 31, 2012 are as follows (in thousands):

Asset Category		Total			Level 1			Level 2			Level 3
Cash, cash equivalents, money markets and other		$	10,178		$	10,178		$	—		$	—
Equity securities			1,189			1,189			—			—
Fixed income securities			1,564			854			710			—
Total		$	12,931		$	12,221			710			—

Schedule of weighted-average asset allocations, by asset category

		2011			2012
Cash, cash equivalents, money markets and other			80.3	%		78.7	%
Equity securities			8.0			9.2
Fixed income securities			11.7			12.1
Total			100.0	%		100.0	%

Schedule of amounts recognized on the Company's consolidated balance sheets

Amounts recognized on the Company's consolidated balance sheets consist of (in thousands):

		As of December 31,
		2011			2012
Other assets		$	—		$	1,272
Other liabilities			(1,361	)		—
Accumulated other comprehensive loss, net of tax			2,714			1,318

Schedule of amounts recognized in accumulated other comprehensive loss

 Amounts recognized in accumulated other comprehensive loss consist of (in thousands):

		2011			2012
Net actuarial loss		$	(5,390	)	$	(2,918	)
Prior service cost			—			—
Accumulated other comprehensive loss, pre-tax		$	(5,390	)	$	(2,918	)
Accumulated other comprehensive loss, net of tax		$	(2,714	)	$	(1,318	)

Schedule of components of the plan's net periodic pension cost

Components of the plan's net periodic pension cost are as follows for the years ended December 31, 2010, 2011 and 2012 (in thousands):

		2010			2011			2012
Service cost		$	545		$	617		$	612
Interest cost			784			865			810
Expected return on plan assets			(835	)		(961	)		(972	)
Amortization of unrecognized net actuarial loss			177			229			242
Amortization of prior service costs			11			11			—
Net periodic pension cost		$	682		$	761		$	692

Schedule of estimated pension benefits

The following estimated pension benefits, which reflect expected future service, as appropriate, are expected to be paid over the next ten years as indicated below (in thousands):

Fiscal Year		Pension Benefits
2013			537
2014			327
2015			444
2016			522
2017			541
2018 - 2022			4,127
			6,498

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Tabular disclosure of the net gain (loss) and net prior service cost or credit recognized in accumulated other comprehensive income (loss).

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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.

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