Benefits

9 Months Ended

Sep. 30, 2012

Postemployment Benefits [Abstract]

Benefits

BENEFITS:

Components of Net Periodic Benefit Cost

The following tables set forth the components of net periodic benefit cost of the Company’s postretirement benefit plan for the periods presented:

	Successor			Predecessor
	Three months ended September 30, 2012			Three months ended September 30, 2011
Service cost	$	—		$	637
Interest cost	216			950
Expected return on plan assets	(1,108		)	(950		)
Prior service credit amortization	—			(522		)
Net periodic benefit cost (credit)	$	(892	)	$	115

	Successor			Predecessor
	Period from Acquisition (March 26, 2012) to September 30, 2012			Period from January 1, 2012 to March 25, 2012			Nine months ended September 30, 2011
Service cost	$	—		$	624		$	1,912
Interest cost	449			836			2,850
Expected return on plan assets	(2,307		)	(918		)	(2,850		)
Prior service credit amortization	—			(472		)	(1,566		)
Actuarial loss amortization	—			298			—
Curtailment recognition  (1)	(10,527		)	—			—
Net periodic benefit cost (credit)	$	(12,385	)	$	368		$	346

⁽¹⁾  Subsequent to the Merger, the Company amended certain of its other postretirement employee benefit plans to prospectively restrict participation in the plans for certain active employees.  The plan amendments resulted in the plans becoming currently over-funded and, accordingly, the Company recorded a gross pre-tax curtailment gain of $69.8 million, $59.3 million of which is subject to refund to customers; thus, the net curtailment gain recognition was $10.5 million