Retirement Plans

3 Months Ended

Mar. 31, 2013

7.	Retirement Plans

Certain of the Company’s United States employees participate in a defined-benefit pension plan that closed to new participants effective January 1, 1995. The Company has a nonqualified, unfunded supplemental retirement plan, as well as a postretirement healthcare plan for eligible retired employees who participate in the pension plan and were hired before January 1, 1992. The components of periodic benefit costs for the defined-benefit pension, postretirement healthcare and supplemental retirement plans were as follows for the three-month periods ended March 31, 2013, and 2012 (in thousands):


		Defined-Benefit Pension Plan Three-Month Period Ended March 31,						Postretirement Healthcare Plan Three-Month Period Ended March 31,				Supplemental Retirement Plan Three-Month Period Ended March 31,
		2013			2012			2013		2012		2013		2012
Service cost		$	254		$	215		$	9	$	8	$	12	$	7
Interest cost			470			476			15		18		39		40
Expected return on plan assets			(559	)		(509	)		—		—		—		—
Amortization of net actuarial loss	{a}		564			473			2		6		57		48

Net periodic benefit cost		$	729		$	655		$	26	$	32	$	108	$	95

{a}	The total amount of amortization of net actuarial loss for all retirement plans was $623 and $527 for the three-month periods ended March 31, 2013, and 2012, respectively.

- Definition

The entire disclosure for pension and other postretirement benefits.

+ References

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