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Retirement Benefit Plans (Tables)

12 Months Ended

Dec. 31, 2013

Defined Contribution Plan Matching Obligations

We maintain various defined contribution plans, which include profit sharing and provide retirement benefits for substantially all of our employees. Matching obligations, in connection with the plans which are funded in cash and typically contributed to the plans in March of the following year, are as follows (in thousands):

	U.S. Defined Contribution
Year ended December 31,
2013	$	8,115
2012		8,100
2011		7,573

Defined Benefit Plan Amounts Included in Other Comprehensive Income

The following defined benefit plan amounts were included in other comprehensive income, net of tax, during the year ended December 31, 2013 (in thousands):

	Incurred but Not Recognized		Reclassification Adjustment for Prior Period Amounts Recognized
Actuarial gains (losses)
SERP defined benefit plan	$	313	$	414

Prior service (cost) credit
SERP defined benefit plan		—		17
	$	313	$	431

Components of Net Periodic Benefit Cost for Defined Benefit Plan

The components of net periodic benefit cost for our defined benefit plan include the following (in thousands):

	December 31,
Defined benefit retirement plan:	2013		2012		2011
Service cost	$	180	$	130	$	111
Interest cost		235		186		181
Amortization of prior service cost		28		110		111
Amortization of unrecognized loss		690		261		173
Net periodic benefit cost	$	1,133	$	687	$	576

Defined Benefit Pension Plan, Projected Benefit Obligation ("PBO"), Accumulated Benefit Obligation ("ABO") and Fair Value of Plan's Assets

For the defined benefit pension plan, the projected benefit obligation (“PBO”), accumulated benefit obligation (“ABO”) and fair value of the plan’s assets are as follows (in thousands):

	December 31,
	2013		2012
Projected benefit obligation	$	5,661	$	4,725
Accumulated benefit obligation		5,123		4,601
Fair value of plan assets		—		—

SERP Defined Benefit Plan [Member]

Defined Benefit Plan Disclosure [Line Items]

Funded (Unfunded) Status

The benefit obligation, funded status, and amounts recognized in the consolidated financial statements for the SERP, as of and for the years ended December 31, 2013 and 2012, were (in thousands):

	Defined Benefit Retirement Plan
	2013			2012
Change in benefit obligation:
Benefit obligation at beginning of year	$	4,725		$	4,082
Service cost		180			130
Interest cost		235			186
Actuarial loss		521			327
Benefit obligation at end of year	$	5,661		$	4,725

Unfunded status of the plan	$	(5,661	)	$	(4,725	)

Amounts Recognized in Balance Sheet

Amounts recognized in the balance sheet:
Accrued postretirement benefit liabilities	$	5,661	$	4,725
Accumulated other comprehensive loss (pre-tax) related to:
Unrecognized net actuarial losses		1,342		1,510
Unrecognized prior service cost		—		28

Actuarial Assumptions Used to Determine Costs and Benefit Obligations

Actuarial assumptions used to determine costs and benefit obligations related to our defined benefit plan are as follows:

	December 31,
	2013			2012			2011
Discount rates		4.90	%		4.00	%		4.55	%
Salary increase		4.00	%		4.00	%		4.00	%

Expected Future Benefit Payments

The following benefit payments, which reflect expected future service, as appropriate, are expected to be paid as follows (in thousands):

	Plan Benefits

2014	$	—
2015		5,677
2016		—
2017		—
2018		—
Years 2019 – 2023		—