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Pension Plans and Postretirement Benefits
6 Months Ended
Jun. 30, 2014
Defined Benefit Pension Plans and Defined Benefit Postretirement Plans Disclosure [Abstract]  
Pension and Other Postretirement Benefits Disclosure [Text Block]
Pension Plans and Postretirement Benefits

Net periodic benefit expense for the United States plans:

For the three months ended June 30, 2014
 
For the three months ended June 30, 2013
 
Pension benefits
 
Other benefits
 
Total
 
Pension benefits
 
Other benefits
 
Total
Service cost
$
—

 
$
78

 
$
78

 
$
—

 
$
91

 
$
91

Interest cost
31

 
43

 
74

 
27

 
40

 
67

Expected return on assets
(31
)
 
—

 
(31
)
 
(27
)
 
—

 
(27
)
Amortization of
 
 
 
 
 
 
 
 
 
 
 
prior service cost
—

 
—

 
—

 
—

 
—

 
—

unrecognized (gain) loss
—

 
(10
)
 
(10
)
 
14

 
—

 
14

Net periodic cost
$
—

 
$
111

 
$
111

 
$
14

 
$
131

 
$
145

 
 
 
 
 
 
 
 
 
 
 
 
 
For the six months ended June 30, 2014
 
For the six months ended June 30, 2013
 
Pension benefits
 
Other benefits
 
Total
 
Pension benefits
 
Other benefits
 
Total
Service cost
$
—

 
$
156

 
$
156

 
$
—

 
$
182

 
$
182

Interest cost
61

 
87

 
148

 
$
54

 
$
81

 
$
135

Expected return on assets
(61
)
 
—

 
(61
)
 
$
(55
)
 
$
—

 
$
(55
)
Amortization of
 
 
 
 
 
 
 
 
 
 
 
prior service cost
—

 
—

 
—

 
$
—

 
$
—

 
$
—

unrecognized (gain) loss
—

 
(20
)
 
(20
)
 
$
28

 
$
—

 
$
28

Net periodic cost
$
—

 
$
223

 
$
223

 
$
27

 
$
263

 
$
290



In April 2014, Innophos contributed approximately $0.2 million to its U.S. defined benefit pension plan to satisfy the full year 2014 minimum contribution requirements.
Innophos made its entire cash contribution of $2.9 million for the U.S. defined contribution plan during the first quarter of 2014 for the plan year 2013.

Net periodic benefit expense for the Canadian plans:
 
For the three months ended June 30, 2014
 
For the three months ended June 30, 2013
 
Pension benefits
 
Other benefits
 
Total
 
Pension benefits
 
Other benefits
 
Total
Service cost
$
80

 
$
17

 
$
97

 
$
88

 
$
19

 
$
107

Interest cost
145

 
21

 
166

 
140

 
20

 
160

Expected return on assets
(234
)
 
—

 
(234
)
 
(226
)
 
—

 
(226
)
Amortization of
 
 
 
 
 
 
 
 
 
 
 
actuarial loss (gain)
25

 
4

 
29

 
79

 
9

 
88

prior service cost
23

 
—

 
23

 
25

 
—

 
25

net transition obligation
—

 
7

 
7

 
—

 
8

 
8

Exchange rate changes
(244
)
 
53

 
(191
)
 
94

 
(21
)
 
73

Net periodic cost
$
(205
)
 
$
102

 
$
(103
)
 
$
200

 
$
35

 
$
235

 
 
 
 
 
 
 
 
 
 
 
 
 
For the six months ended June 30, 2014
 
For the six months ended June 30, 2013
 
Pension benefits
 
Other benefits
 
Total
 
Pension benefits
 
Other benefits
 
Total
Service cost
$
159

 
$
34

 
$
193

 
$
177

 
$
39

 
$
216

Interest cost
287

 
43

 
330

 
282

 
41

 
323

Expected return on assets
(466
)
 
—

 
(466
)
 
(456
)
 
—

 
(456
)
Amortization of

 
 
 
 
 
 
 
 
 
 
actuarial loss (gain)
50

 
7

 
57

 
160

 
18

 
178

prior service cost
47

 
—

 
47

 
51

 
—

 
51

net transition obligation
—

 
14

 
14

 
—

 
15

 
15

Exchange rate changes
(25
)
 
6

 
(19
)
 
204

 
(47
)
 
157

Net periodic cost
$
52

 
$
104

 
$
156

 
$
418

 
$
66

 
$
484


Innophos Canada, Inc. made cash contributions to its Canadian defined benefit plan of $0.4 million during the six months ended June 30, 2014. Innophos Canada, Inc. does not plan to make any more cash contributions to its Canadian defined benefit plan during the remainder of 2014.
[1]
[1] (a)The six months ended June 30, 2013 includes a $7.2 million benefit to earnings related to updates to the provision for the CNA Fresh Water Claims in GTSP & Other.