BENEFIT PLANS

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



	Nine Months Ended September 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	694			774
Interest cost	622			787
Plan amendments	—			569
Actuarial loss	—			945
Benefits paid	(205		)	(193		)
Projected benefit obligation, end of period	$	20,872		$	19,761
Change in Plan Assets
Plan assets at fair value, beginning of period	$	—		$	—
Company contributions	205			193
Benefits paid	(205		)	(193		)
Plan assets at fair value, end of period	$	—		$	—
Unfunded Status of the Plan	$	(20,872	)	$	(19,761	)



	Three Months Ended				Nine Months Ended
	September 30, 2013		September 30, 2012		September 30, 2013		September 30, 2012
Components of Net Periodic Benefit Cost
Service cost	$	232	$	193	$	694	$	580
Interest cost	207		197		622		590
Net loss	66		48		197		145
Net periodic pension cost	$	505	$	438	$	1,513	$	1,315

The long-term portion of the pension liability as of September 30, 2013 and December 31, 2012 was $20.6 million and $19.5 million, respectively, and is included in Other Non-Current Liabilities in the accompanying consolidated balance sheets.