EMPLOYEE BENEFIT PLANS (Tables)

9 Months Ended

Sep. 30, 2014

Defined Benefit Plans and Other Postretirement Benefit Plans Disclosures [Abstract]

The components of net periodic benefit cost related to our defined benefit plans

The components of net periodic benefit cost related to our defined benefit plans were as follows:

	Pension Plans (a)						Other Postretirement Benefit Plans
	2014			2013			2014			2013
	(Thousands of Dollars)
For the three months ended September 30:
Service cost	$	2,012		$	4,080		$	94		$	293
Interest cost	1,056			1,259			93			235
Expected return on assets	(1,144		)	(1,134		)	—			—
Amortization of prior service credit	(516		)	(10		)	(286		)	(50		)
Amortization of net loss	197			518			29			52
Other (b)	175			1,044			—			—
Net periodic benefit cost	$	1,780		$	5,757		$	(70	)	$	530
For the nine months ended September 30:
Service cost	$	6,036		$	12,240		$	282		$	879
Interest cost	3,169			3,777			279			705
Expected return on assets	(3,432		)	(3,402		)	—			—
Amortization of prior service credit	(1,548		)	(30		)	(858		)	(150		)
Amortization of net (gain) loss	(18		)	1,554			85			156
Other (b)	(39		)	1,224			—			—
Net periodic benefit cost	$	4,168		$	15,363		$	(212	)	$	1,590

(a) Includes amounts related to the pension plan, the excess pension plan and the supplemental executive retirement plan (the SERP).

(b) In 2014, other relates to a settlement credit associated with the SERP in the second quarter and a settlement charge associated with the excess pension plan in the third quarter. In 2013, other includes settlement charges for retirees under the excess pension plan in the third quarter and a charge related to NuStar Energy’s sale of its fuels refinery in San Antonio, Texas and related assets on January 1, 2013.