Note 7 - Pension, Post-Retirement and Post-Employment Plans

3 Months Ended

Mar. 31, 2014

Compensation and Retirement Disclosure [Abstract]

Pension and Other Postretirement Benefits Disclosure [Text Block]

7.  PENSION, POST-RETIREMENT AND POST-EMPLOYMENT PLANS

The components of net periodic pension and postretirement benefit costs for the Successor and Predecessor Periods are as follows:

	For the three months ended March 31, 2014						For the three months ended March 31, 2013
	(Successor)						(Predecessor)
Pension & SERP Benefits:	Domestic			Foreign			Domestic			Foreign
Net periodic cost (benefit):
Service cost	$	-		$	208		$	1,078		$	174
Interest cost on the projected benefit obligation		1,728			755			1,565			768
Expected return on plan assets		(2,433	)		(898	)		(2,005	)		(1,283	)
Amortization of prior service cost		-			-			23			-
Amortization of net loss		-			-			505			135
Net periodic (benefit) cost	$	(705	)	$	65		$	1,166		$	(206	)

	For the three months ended March 31, 2014				For the three months ended March 31, 2013
	(Successor)				(Predecessor)
Postretirement Benefits:	Domestic		Foreign		Domestic			Foreign
Net periodic cost (benefit):
Service cost	$	14	$	7	$	18		$	11
Interest cost on the projected benefit obligation		83		8		73			10
Amortization of prior service cost		-		-		(35	)		7
Net periodic cost	$	97	$	15	$	56		$	28

No service cost was recognized in the Successor Period, or will be in future periods, as benefits in the domestic pension plan were frozen in connection with the MacDermid Acquisition.