U.K. Pension Plan (Tables)

9 Months Ended

Sep. 30, 2015

Defined Benefit Pension Plans and Defined Benefit Postretirement Plans Disclosure [Abstract]

Schedule of Assumptions Used [Table Text Block]

The following table presents the actuarial assumptions used to compute the funded status of the Pension Program as of the March 25, 2015 acquisition date and for the calculation of net periodic pension expense associated with the Pension Program for the three and nine months ended September 30, 2015:

Discount rate	3.2%
Expected return on plan assets	5.9%
Rate of compensation increase	3.4%

Schedule of Changes in Projected Benefit Obligations [Table Text Block]

The following table presents the pension liability for the net funded status of the Pension Program as of March 25, 2015 (amounts in thousands):

	March 25, 2015
	GBP			USD
Projected benefit obligation	£	241,636		$	359,941
Fair value of plan assets	184,470			274,787
Funded status	£	(57,166	)	$	(85,154	)

Schedule of Allocation of Plan Assets [Table Text Block]

The following table presents the major categories of the Pension Program's plan assets as of March 25, 2015 (amounts in thousands):

	March 25, 2015
	GBP		USD
Growth pooled fund (a)	£	122,016	$	181,755
Defensive pooled fund (b)	24,034		35,801
Private equity pooled fund (c)	20,725		30,872
Government bond pooled fund (d)	10,222		15,227
Infrastructure pooled fund (e)	7,473		11,132
Fair value of plan assets	£	184,470	$	274,787

(a) The growth pooled fund is comprised of global equities, emerging market bonds and hedge funds.

(b) The defensive pool fund is comprised of the non-government bond pooled fund, the government bond pooled fund and cash.

(c) The private equity pooled fund is comprised of a series of sub funds, each representing a different vintage of private equity investment.

(d) The government bond pooled fund is comprised of government debt for developed markets, global investment grade corporate bonds and the non-government bond pooled fund.

(e) Infrastructure pooled fund is comprised of investments in facilities, structures and services required to facilitate the orderly operation of the economy.

Schedule of Net Benefit Costs [Table Text Block]

he following table summarizes the components of the Pension Program related to the net benefit costs recognized in labor and benefits in the Company's consolidated statement of operations since the March 25, 2015 acquisition date for the three and nine months ended September 30, 2015 (dollars in thousands):

	September 30, 2015
	Three Months Ended			Nine Months Ended
Service cost	$	4,286		$	8,061
Interest cost	3,444			6,132
Expected return on plan assets	(4,241		)	(8,438		)
Net periodic benefit cost	$	3,489		$	5,755