Note 5 - Benefit Plans

9 Months Ended

Sep. 30, 2014

Compensation and Retirement Disclosure [Abstract]

Pension and Other Postretirement Benefits Disclosure [Text Block]

5.            BENEFIT PLANS

The net periodic benefit cost relating to the Company's U.S. Pension Plan is as follows (in thousands):

	Three Months						Nine Months
	Ended September 30,						Ended September 30,
	2014			2013			2014			2013
Service cost	$	82		$	140		$	246		$	421
Interest cost		101			94			303			282
Expected return on plan assets		(107	)		(99	)		(321	)		(297	)
Amortization of net loss		14			62			42			185
Amortization of prior service cost		(2	)		(2	)		(6	)		(6	)
	$	88		$	195		$	264		$	585

The Company's policy is to fund the minimum contributions required under the Employee Retirement Income Security Act ("ERISA") and, subject to cash flow levels, the Company may choose to make a discretionary contribution to its pension plan to reduce the unfunded liability. In the third quarter of 2014, the Company made a required contribution of $0.1 million. Based on current assumptions, the Company expects to make required contributions of $0.3 million in the next twelve months.

The Company has adopted a 401(k) Plan exclusively for the benefit of participants and their beneficiaries. All U.S. employees of the Company are eligible to participate in the 401(k) Plan. The Company may make discretionary matching contributions of the compensation contributed by the participant. The Company has the option of making the matching contributions in cash or through shares of Company common stock. During the nine months ended September 30, 2014 and 2013, the Company issued 70 thousand and 174 thousand shares of common stock in connection with the Company match for the 401(k) Plan in lieu of an aggregate cash match of $162 thousand and $179 thousand, respectively.

Substantially all employees of the Company's foreign subsidiaries receive retirement benefits, at least to the extent required by law, through funds that are governed by local statutory requirements. Contributions are typically based on specified percentages of the employees' salaries.