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PENSION AND OTHER SAVING PLANS (Tables) (Pension Benefits [Member])
3 Months Ended 12 Months Ended
Mar. 31, 2014
Dec. 31, 2013
Pension Benefits [Member]
   
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]    
Schedule of benefit obligations and amounts recognized in financial statements  
The following table provides a reconciliation of the changes in the benefit obligations of the plans and the fair value of assets of the qualified plans and the amounts recognized in the Company’s financial statements for both the defined benefit pension and SERP plans:
 
Defined Benefit Pension
December 31,
 
SERP
December 31,
 
2013
 
2012
 
2013
 
2012
 
(In thousands)
Change in benefit obligation:
 
 
 
 
 
 
 
Net benefit obligation at beginning of year
$
172,289

 
$
100,582

 
$
4,241

 
$
4,511

Liability acquired

 
57,307

 

 

Service cost
2,346

 
2,139

 

 

Interest cost
6,209

 
6,330

 
152

 
172

Actuarial loss (gain)
(18,972
)
 
13,121

 
(359
)
 
(48
)
Benefits and expenses paid
(6,797
)
 
(7,190
)
 
(394
)
 
(394
)
Net benefit obligation at end of year
155,075

 
172,289

 
3,640

 
4,241

Change in plan assets:
 
 
 
 
 
 
 
Fair value of plan assets at the beginning of year
121,887

 
75,710

 

 

Assets acquired

 
41,704

 

 

Actual return on plan assets
18,414

 
11,502

 

 

Employer contributions
645

 
161

 
394

 
394

Benefits and expenses paid
(6,797
)
 
(7,190
)
 
(394
)
 
(394
)
Fair value of plan assets at end of year
134,149

 
121,887

 

 

Unfunded status at end of year
$
(20,926
)
 
$
(50,402
)
 
$
(3,640
)
 
$
(4,241
)
Amounts recognized in the accompanying balance sheet consist of:
 
 
 
 
 
 
 
Current liability
$

 
$

 
$
(390
)
 
$
(390
)
Noncurrent liability
(20,926
)
 
(50,401
)
 
(3,250
)
 
(3,850
)
Accumulated other comprehensive loss
11,045

 
43,037

 
1,209

 
1,679

Net amount recognized at end of year
$
(9,881
)
 
$
(7,364
)
 
$
(2,431
)
 
$
(2,561
)
Amounts recognized in accumulated other comprehensive loss consist of:
 
 
 
 
 
 
 
Net actuarial loss
$
11,045

 
$
43,037

 
$
1,209

 
$
1,679

 
$
11,045

 
$
43,037

 
$
1,209

 
$
1,679

Schedule of amounts in Accumulated Other Comprehensive Income (Loss) to be recognized over next fiscal year  
The following amounts will be amortized from accumulated other comprehensive loss into net periodic benefit cost in 2014 (in millions): 
 
Pension
 
SERP
Net actuarial loss
$
0.8

 
$
0.1

Components of net periodic benefit cost
The Company incurred net periodic benefit costs of providing these pension benefits as follows:
 
Three Months Ended March 31,
 
2014
 
2013
 
(In thousands)
Components of net periodic benefit cost:
 
 
 
Service cost
$
500

 
$
534

Interest cost
1,747

 
1,625

Expected return on plan assets
(2,154
)
 
(2,060
)
Amortization of deferred items
359

 
741

Total net periodic pension cost
$
452

 
$
840

The components of net periodic benefit cost are as follows: 
 
Defined Benefit Pension
Years Ended December 31,
 
SERP
Years Ended December 31,
 
2013
 
2012
 
2011
 
2013
 
2012
 
2011
 
(In thousands)
Components of net periodic benefit cost:
 
 
 
 
 
 
 
 
 
 
 
Service cost
$
2,346

 
$
2,139

 
$
784

 
$

 
$

 
$

Interest cost
6,209

 
6,330

 
4,568

 
152

 
172

 
215

Expected return on plan assets
(8,770
)
 
(8,241
)
 
(5,218
)
 

 

 

Amortization of:
 
 
 
 
 
 
 
 
 
 
 
Prior service cost

 

 

 

 

 
5

Actuarial loss
3,377

 
2,867

 
1,578

 
112

 
95

 
64

Total net periodic pension cost
$
3,162

 
$
3,095

 
$
1,712

 
$
264

 
$
267

 
$
284

Schedule of weighted-average assumptions used  
The following table provides the assumptions used to determine net periodic benefit cost: 
 
Defined Benefit Pension
Years Ended December 31,
 
SERP
Years Ended December 31,
 
2013
 
2012
 
2011
 
2013
 
2012
 
2011
Discount rate
3.35% - 3.75%
 
4.05% - 4.25%
 
5.15% - 5.40%
 
3.75%
 
4.25%
 
5.40%
Expected return on plan assets
7.40%
 
7.40%
 
7.40%
 
N/A
 
N/A
 
N/A
Rate of compensation increase
N/A
 
N/A
 
N/A
 
N/A
 
N/A
 
N/A
Measurement date
December 31, 2012
 
December 31,
2011
 
December 31,
2010
 
December 31, 2012
 
December 31,
2011
 
December 31,
2010
The weighted-average assumptions used to determine the benefit obligations as of the end of each year were as follows: 
 
Defined Benefit Pension
December 31,
 
SERP
December 31,
 
2013
 
2012
 
2013
 
2012
Discount rate
4.25% - 4.65%
 
3.35% - 3.75%
 
4.65%
 
3.75%
Measurement date
December 31, 2013
 
December 31, 2012
 
December 31, 2013
 
December 31, 2012
Schedule of allocation of plan assets  
The weighted-average target asset allocation of the Company’s pension trusts were as follows at December 31, 2013: 
 
Target Allocation
Asset category

Cash and equivalents
0% - 10%
Equity securities funds
20% - 60%
Debt securities funds
40% - 80%
Other
0% - 10%
The fair value of the Company’s pension plan assets by asset category is as follows:
 
December 31, 2013
 
 
 
Quoted
Prices in
Active
Markets for
Identical
Assets
 
Significant
Other
Observable
Inputs
 
Significant
Unobservable
Inputs
 
Fair Value
 
Level 1
 
Level 2
 
Level 3
 
(In thousands)
Pooled separate accounts:
 
 
 
 
 
 
 
Large-cap
$
48,983

 
$

 
$
48,983

 
$

International blend
18,191

 

 
18,191

 

Fixed income domestic
40,944

 

 
40,944

 

Fixed income long term
17,797

 

 
17,797

 

Stable Value
5,267

 

 
5,267

 

Registered investment companies – growth fund

 

 

 

Limited partnerships and limited liability companies
250

 

 

 
250

Westmoreland Coal common stock
2,255

 
2,255

 

 

Cash and cash equivalents
462

 
462

 

 

 
$
134,149

 
$
2,717

 
$
131,182

 
$
250

 
December 31, 2012
 
 
 
Quoted
Prices in
Active
Markets for
Identical
Assets
 
Significant
Other
Observable
Inputs
 
Significant
Unobservable
Inputs
 
Fair Value
 
Level 1
 
Level 2
 
Level 3
 
(In thousands)
Pooled separate accounts:
 
 
 
 
 
 
 
Large-cap
$
50,589

 
$

 
$
50,589

 
$

International blend
10,294

 

 
10,294

 

Fixed income domestic
42,744

 

 
42,744

 

Stable value
3,850

 

 
3,850

 

Registered investment companies – growth fund
10,295

 
10,295

 

 

Limited partnerships and limited liability companies
614

 

 

 
614

Westmoreland Coal common stock
3,500

 
3,500

 

 

Cash and cash equivalents
1

 
1

 

 

 
$
121,887

 
$
13,796

 
$
107,477

 
$
614

Schedule of changes in fair value of plan assets  
A summary of changes in the fair value of the Plan’s Level 3 assets is shown below: 
 
Limited partnerships and limited
liability companies
 
Year Ended December 31,
 
2013
 
2012
 
(In thousands)
Beginning balance
$
614

 
$
1,050

Unrealized gain
5

 
96

Settlements, net
(369
)
 
(532
)
Ending balance
$
250

 
$
614

Schedule of expected benefit payments  
The following benefit payments are expected to be paid from its pension plan assets: 
 
Pension Benefits
 
(In thousands)
2014
$
7,324

2015
7,772

2016
8,238

2017
9,066

2018
9,321

Years 2019 - 2023
50,340

Schedule of multiemployer plans  
The following table shows required information for each employer contributing to the Central Pension Fund:
 
 
WECO
 
WRI
 
WSC
Employer plan number
9313

 
9243

 
4990

Minimum contributions per hour worked
$
5.75

 
$
5.70

 
$2.95 - $3.20

Expiration date of collective bargaining agreements
2/28/2019

 
5/31/2015

 
4/1/2016

Employer contributions (in millions):
 
 
 
 
 
2013
$
3.4

 
$
0.9

 
$
0.1

2012
3.2

 
0.5

 
0.1

2011
3.2

 
0.9

 
0.1