Supplemental Executive Retirement Plan (Tables)

3 Months Ended

Mar. 31, 2014

Supplemental Executive Retirement Plan

Schedule of components of net periodic pension cost recognized

Net periodic pension cost consists of the following (in thousands):

	Three Months Ended March 31,
	2014		2013
Service cost	$	1,379	$	1,351
Interest cost	592		396
Amortization of prior service cost	309		207
Amortization of net actuarial loss	52		199
Net pension expense	$	2,332	$	2,153

Schedule of components reclassified from accumulated other comprehensive loss

Reclassifications 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):

Component Reclassified from Accumulated Other Comprehensive Loss (1)	Three Months Ended March 31, 2014			Three Months Ended March 31, 2013
Amortization of prior service cost:
Research and development	$	102		$	77
Selling, general and administrative	207			130
Total	309			207
Amortization of net actuarial loss:
Research and development	17			74
Selling, general and administrative	35			125
Total	52			199
Total amortization of prior service cost and net actuarial loss:	361			406
Tax benefit	(126		)	(136		)
Total, net of tax	$	235		$	270

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