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Employee Benefit Plan (Tables)
9 Months Ended
Sep. 30, 2014
Compensation and Retirement Disclosure [Abstract]  
Summary of Components of Net Periodic Pension Cost (Benefit)
A summary of the net periodic pension cost are as follows:
 
Three Months Ended 
 September 30,
 
Nine Months Ended 
 September 30,
 
2014
 
2013
 
2014
 
2013
Service cost
$

 
$

 
$

 
$
224

Interest cost
149

 
172

 
496

 
484

Expected loss (return) on assets
137

 
138

 
412

 
(580
)
Settlement charges
529

 
212

 
969

 
606

Amortization of loss
115

 
50

 
373

 
248

Net periodic pension cost
$
930

 
$
572

 
$
2,250

 
$
982

 
 
 
 
 
 
 
 
Schedule of Assumptions Used
The following table includes the assumptions used to develop net periodic pension cost and benefit obligations:
 
September 30,
2014
 
June 30,
2014
 
March 31,
2014
 
December 31,
2013
Discount rate
3.75%
 
3.70%
 
3.93%
 
4.37%
Expected long term rate on plan assets
—%
 
—%
 
—%
 
—%
Rate of compensation increase
N/A
 
N/A
 
N/A
 
N/A