EMPLOYEE BENEFIT PLANS

12 Months Ended

Dec. 31, 2013

Compensation And Retirement Disclosure [Abstract]

EMPLOYEE BENEFIT PLANS

8. EMPLOYEE BENEFIT PLANS

Defined Contribution Plans—The Company sponsored a qualified defined contribution plan covering substantially all its employees. The Company suspended the matching contributions effective January 2009.

Defined Benefit Plans—The Company participates in several multi-employer pension plans that provide benefits to certain employees under collective bargaining agreements. The risks of participating in these multi-employer plans are different from single-employer plans in the following aspects: 1) assets contributed to the multi-employer plan by one employer may be used to provide benefits to employees of other participating employers 2) if a participating employer stops contributing to the plan, the unfunded obligations of the plan may be borne by the remaining participating employers, and 3) if the Company chooses to stop participating in some of its multi-employer plans, the Company may be required to pay those plans an amount based on the underfunded status of the plan, referred to as a withdrawal liability. Total contributions to these plans were $0.6 million in the year ended 2013 and $0.5 million in each of the years ended 2012 and 2011. A majority of the contributions are to the Western Conference of Teamsters Pension Plan. The Company does not contribute more than 5 percent of total contributions for any of these multi-employer pension plans. The Company’s participation in the multi-employer pension plans for the year ended December 31, 2013 is outlined in the table below.

Legal Name of Plan	EIN - Plan Number		Pension Protection Act Zone Status	Financial Improvement Plan	Surcharge Imposed	Expiration Date of Collective- Bargaining Agreement	12/31/2013 Company Participants
Western Conference of Teamsters Pension Plan		91-6145047 - 001	Funded > 80%	No	No	6/30/2014 to	85
						4/30/2015
Southern California Lumber Industry Retirement Fund		95-6035266 - 001	Funded > 80%	No	No	6/30/2014	12
Central States, Southeast and Southwest Areas Pension Plan		36-6044243 - 001	Funded < 65%	Implemented	Yes	3/31/2016	4