Employee Benefit Plans (Tables)

12 Months Ended

Dec. 31, 2015

Supplemental Executive Retirement Plan

Schedule of reconciliation of the beginning and ending balances of the projected benefit obligation

        A reconciliation of the beginning and ending balances of the projected benefit obligation is presented below (in thousands):

	Year Ended December 31,
	2015			2014
Projected benefit obligation at the beginning of the year	$	57,955		$	51,034
Service cost		3,518			5,517
Interest cost		1,836			2,367
Plan amendments		—			3,862
Benefits paid		(7,117	)		—
Actuarial gain		(1,379	)		(4,825	)
Projected benefit obligation at the end of the year	$	54,813		$	57,955
Fair value of plan assets at the end of the year		—			—
Unfunded at end of the year(1)	$	54,813		$	57,955

(1)           At December 31, 2015, the aggregate balance of the SERP liability was $54.8 million, of which $14.7 million, representing the benefit obligation due for participants who are currently eligible to retire, has been classified as current liabilities under the caption "Other current liabilities" on our consolidated balance sheets.

Schedule of future estimated benefit payments, based on current assumptions, including election of lump-sum distributions and expected future service

        Future estimated benefit payments, based on current assumptions, including election of lump-sum distributions and expected future service, are as follows (in thousands):

Year Ended December 31,
2016	$	14,651
2017		—
2018		—
2019		4,580
2020		—
2021 - 2025		51,836
Total	$	71,067

Schedule of weighted-average assumptions used to measure the SERP obligation

	Year Ended December 31,
	2015			2014
Discount Rate		3.82	%		3.64	%
Salary Increases		4.00	%		5.00	%

Schedule of components of net periodic pension cost recognized

        The components of net periodic pension cost recognized on our consolidated statement of operations consist of the following (in thousands):

	Year Ended December 31,
	2015		2014		2013
Service cost	$	3,518	$	5,517	$	5,406
Interest cost		1,836		2,367		1,584
Amortization of prior service cost		1,234		1,234		827
Amortization of net actuarial loss		160		210		794
Total	$	6,748	$	9,328	$	8,611

Schedule of components reclassified from accumulated other comprehensive loss

        Reclassification adjustments related to the SERP from accumulated other comprehensive loss to the statement of operations by line item and the tax impact of these reclassifications is presented below (in thousands):

Components Reclassified from Accumulated Other Comprehensive Loss(1)	As of December 31, 2015			As of December 31, 2014
Prior service cost:
Research and development	$	408		$	408
Selling, general and administrative		826			826
Total		1,234			1,234
Amortization of net actuarial loss:
Research and development		—			69
Selling, general and administrative		160			141
Total		160			210
Total prior service cost and amortization of net actuarial loss		1,394			1,444
Tax benefit		(517	)		(540	)
Total, net of tax	$	877		$	904

(1)           Refer to Note 12—Accumulated Other Comprehensive Loss.

Schedule of amounts recognized in other comprehensive gain (loss)

        Amounts relating to the SERP that have been recognized in other comprehensive gain (loss) are as follows (in thousands):

	Year Ended December 31,
	2015			2014			2013
Net unrecognized actuarial gain	$	1,539		$	5,035		$	3,956
Net unrecognized prior service cost (benefit)		1,234			(2,627	)		827
Total		2,773			2,408			4,783
Tax benefit		(1,070	)		(920	)		(1,688	)
Total, net of tax	$	1,703		$	1,488		$	3,095

Schedule of amounts included in accumulated other comprehensive loss that have not yet been recognized as a component of net periodic pension cost

        The table below presents amounts relating to the SERP included in accumulated other comprehensive loss that have not yet been recognized as a component of net periodic pension cost on our consolidated statements of operations (in thousands):

	Year Ended December 31,
	2015			2014			2013
Net unrecognized actuarial loss	$	1,228		$	2,767		$	7,803
Net unrecognized prior service cost		7,093			8,326			5,698
Total		8,321			11,093			13,501
Tax benefit		(3,067	)		(4,150	)		(5,074	)
Total, net of tax	$	5,254		$	6,943		$	8,427

Schedule of estimated amounts included in accumulated other comprehensive income that are expected to be recognized as components of net periodic pension expense

        Estimated amounts included in accumulated other comprehensive loss as of December 31, 2015 that are expected to be recognized as components of net periodic pension expense on our statement of operations for the year ended December 31, 2016 comprise the following (in thousands):

Amortization of prior service cost	$	1,234
Amortization of net actuarial loss		—
Total	$	1,234