ACCRUED COMPENSATION EXPENSE AND LONG-TERM LIABILITIES

12 Months Ended

Dec. 31, 2016

ACCRUED COMPENSATION EXPENSE AND LONG-TERM LIABILITIES [Abstract]

ACCRUED COMPENSATION EXPENSE AND LONG-TERM LIABILITIES

ACCRUED COMPENSATION EXPENSE AND LONG-TERM LIABILITIES

Accrued compensation expense and long-term liabilities consisted of the following prior to the Employee Transfer:

	December 31, 2015
	Accrued Compensation Expense		Long-term Liabilities
	(Thousands of Dollars)
NuStar Energy restricted units and performance units	$	3,794	$	—
Pension liabilities (Note 14)	71		21,425
Other postretirement benefit plan liabilities (Note 14)	304		9,738
Other employee-related liabilities	4,821		1,696
Total	$	8,990	$	32,859