XML 53 R43.htm IDEA: XBRL DOCUMENT v3.5.0.2
PENSION AND OTHER POSTRETIREMENT BENEFIT PLANS (Details)
$ in Thousands
3 Months Ended 9 Months Ended
Sep. 30, 2016
USD ($)
Sep. 30, 2015
USD ($)
Sep. 30, 2016
USD ($)
plan
Sep. 30, 2015
USD ($)
Jun. 30, 2016
Mar. 31, 2016
Jan. 01, 2016
Dec. 31, 2015
Components of net periodic benefit cost                
Pension settlement expense $ 800 $ 800 $ 2,267 $ 2,478        
Pension settlement expense, net of tax 490 466 1,385 1,514        
Freight Transportation (ABF Freight)                
Components of net periodic benefit cost                
Pension settlement expense 600 600 $ 1,700 1,900        
Multiemployer pension plans | Freight Transportation (ABF Freight)                
Multiemployer Plans                
Number of multiemployer plans to which ABF Freight currently contributes | plan     25          
Maximum projected time to insolvency for plans in "critical and declining" status     14 years          
Maximum projected time to insolvency for plans in "critical and declining" status if additional criteria apply     19 years          
Threshold ratio of inactive to active participants for greater insolvency period to determine "critical and declining" status     2          
Threshold funded percentage for greater insolvency period to determine "critical and declining" status     80.00%          
Multiemployer pension plans | Central States Pension Plan                
Multiemployer Plans                
Maximum projected time to insolvency without legislative action     10 years          
Multiemployer pension plans | Central States Pension Plan | Freight Transportation (ABF Freight)                
Multiemployer Plans                
Approximate proportion of multiemployer pension plan contributions (as a percent)     50.00%          
Actuarially certified projected funded percentage of multiemployer pension plan             46.90%  
Multiemployer pension plans | 707 Pension Fund | Freight Transportation (ABF Freight)                
Multiemployer Plans                
Approximate proportion of multiemployer pension plan contributions (as a percent)     1.00%          
Nonunion Defined Benefit Pension Plan                
Components of net periodic benefit cost                
Interest cost 1,057 1,356 $ 3,520 3,899        
Expected return on plan assets (2,242) (2,297) (6,346) (7,058)        
Pension settlement expense 803 762 2,267 2,478        
Amortization of net actuarial loss 1,106 640 3,123 2,276        
Net periodic benefit cost 724 461 2,564 1,595        
Pension settlement expense, net of tax 500 500 1,400 1,500        
Lump-sum distributions 4,300 4,100 11,600 16,600        
Change in projected benefit obligation                
Benefit obligations at beginning of period     159,607          
Interest cost 1,057 1,356 3,520 3,899        
Actuarial loss     10,068          
Benefits paid     (11,860)          
Benefit obligations at end of period 161,335   161,335          
Change in plan assets                
Fair value of plan assets at beginning of period     136,917          
Actual return on plan assets     9,637          
Employer contributions     13,400          
Benefits paid     (11,860)          
Fair value of plan assets at end of period 148,094   148,094          
Funded status (13,241)   (13,241)          
Accumulated benefit obligation $ 161,335   $ 161,335          
Discount rate (as a percent) 2.70%   2.70%   2.70% 3.00%   3.50%
Adjusted funding target attainment percentage             107.80%  
Supplemental Benefit Plan                
Components of net periodic benefit cost                
Interest cost $ 32 31 $ 97 92        
Amortization of net actuarial loss 38 40 114 120        
Net periodic benefit cost 70 71 211 212        
Change in projected benefit obligation                
Interest cost 32 31 97 92        
Postretirement Health Benefit Plan                
Components of net periodic benefit cost                
Service cost 107 101 321 304        
Interest cost 254 228 763 685        
Amortization of prior service credit (47) (47) (142) (142)        
Amortization of net actuarial loss 177 213 529 639        
Net periodic benefit cost 491 495 1,471 1,486        
Change in projected benefit obligation                
Interest cost $ 254 $ 228 $ 763 $ 685