Pension and Other Postretirement Benefits

Pension and other postretirement benefits expenses consisted of the following:



	Three months ended September 30,						Nine months ended September 30,
Pensions	2013			2012			2013			2012
Service cost	$	1,393		$	1,704		$	4,839		$	4,962
Interest cost	5,018			5,419			15,043			16,156
Expected return on plan assets	(8,273		)	(8,216		)	(24,867		)	(24,506		)
Amortization of prior service cost	185			209			567			629
Amortization of actuarial losses	4,038			3,170			12,331			9,029
Curtailment loss	—			—			199			—
Settlement loss	—			91			637			91
Special termination benefits	—			—			1,016			—
Net periodic benefit cost	$	2,361		$	2,377		$	9,765		$	6,361

	Three months ended September 30,						Nine months ended September 30,
Other Postretirement Benefits	2013			2012			2013			2012
Service cost	$	58		$	69		$	176		$	205
Interest cost	513			643			1,548			1,902
Amortization of prior service credit	(223		)	(396		)	(783		)	(1,189		)
Amortization of actuarial losses	241			269			762			811
Curtailment gain	—			—			(3,081		)	—
Net periodic benefit cost	$	589		$	585		$	(1,378	)	$	1,729

The curtailment loss (gain), settlement loss and special termination benefits during the first nine months of 2013 relate to certain defined benefit pension and other postretirement benefit plans that were impacted by the completed sale of BDNA in April 2013. These amounts have been segregated from continuing operations and reported as discontinued operations within the Consolidated Financial Statements.

The Company contributed to a multi-employer defined benefit pension plan under the terms of a collective bargaining agreement. This multi-employer plan provides pension benefits to certain former union-represented employees at BDNA. The Company determined that a withdrawal from this multi-employer plan, following its entry into a definitive agreement to sell BDNA in February 2013, was probable. The Company has estimated that its assessment of a withdrawal liability, on a pre-tax discounted basis, is $2,788. The expense was recorded within discontinued operations during the first quarter of 2013. The Company completed the sale of BDNA during the second quarter of 2013.