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Benefit Plans

6 Months Ended

Jun. 30, 2013

Compensation and Retirement Disclosure [Abstract]

BENEFIT PLANS

The following table summarizes key information related to the Company’s pension plans and retirement agreements (in thousands):



	Six months ended June 30, 2013				Fiscal Year Ended December 31, 2012
Change in Projected Benefit Obligation
Projected benefit obligation, beginning of period	$	19,761			$	16,879
Service cost	462				774
Interest cost	415				787
Plan amendments	—				569
Actuarial loss	—				945
Benefits paid	(120		)		(193		)
Projected benefit obligation, end of period	$	20,518			$	19,761
Change in Plan Assets
Plan assets at fair value, beginning of period	$	—			$	—
Company contributions	120				193
Benefits paid	(120		)		(193		)
Plan assets at fair value, end of period	$	—			$	—
Unfunded Status of the Plan	$	(20,518	)		$	(19,761	)



	Three Months Ended								Six Months Ended
	June 30, 2013				July 1, 2012				June 30, 2013				July 1, 2012
Components of Net Periodic Benefit Cost
Service cost	$	231			$	193			$	462			$	387
Interest cost	207				197				415				393
Net loss	66				48				131				97
Net periodic pension cost	$	504			$	438			$	1,008			$	877

The long-term portion of the pension liability as of June 30, 2013 and December 31, 2012 was $20.3 million and $19.5 million, respectively, and is included in Other Non-Current Liabilities in the accompanying consolidated balance sheets.

The entire disclosure for pension and other postretirement benefits.

Reference 1: http://www.xbrl.org/2003/role/presentationRef

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