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Deferred Compensation Benefits - (Tables)
12 Months Ended
Dec. 31, 2013
Compensation and Retirement Disclosure [Abstract]  
Schedule of Net Periodic Pension Cost
Net periodic pension cost for the years ended December 31, 2013, 2012, and 2011 for the ESBP is as follows:
 
Net Periodic Pension Cost—ESBP
2013
 
2012
 
2011
(amounts in thousands)
 
 
 
 
 
Interest cost
$
243

 
$
338

 
$
408

Amortization of actuarial loss
191

 
279

 
208

Net periodic pension cost
$
434

 
$
617

 
$
616

Schedule of Defined Benefit Plans Disclosures
The change in benefit obligation and reconciliation of fair value of plan assets for the years ended December 31, 2013 and 2012 for the ESBP and NDBP are as follows: 
 
ESBP
 
NDBP
Changes in Benefit Obligation
2013
 
2012
 
2013
 
2012
(amounts in thousands)
 
 
 
 
 
 
 
Benefit obligation at beginning of period
$
8,405

 
$
9,508

 
$
11,913

 
$
7,925

Interest cost
243

 
338

 
333

 
360

Benefits paid
(720
)
 
(727
)
 
(141
)
 
(113
)
Actuarial loss (gain)
(429
)
 
(714
)
 
(939
)
 
3,475

Effect of exchange rate changes

 

 
469

 
266

Benefit obligation at end of period
7,499

 
8,405

 
11,635

 
11,913

Reconciliation of Fair Value of Plan Assets
 
 
 
 
 
 
 
Fair value of plan assets at beginning of period

 

 
8,143

 
7,811

Actual return on plan assets

 

 
351

 
336

Employer contributions
720

 
727

 

 

Benefits paid
(720
)
 
(727
)
 
(141
)
 
(113
)
Administrative costs

 

 
52

 
(57
)
Effect of exchange rate changes

 

 
347

 
166

Fair value of plan assets at end of period

 

 
8,752

 
8,143

Accrued benefit cost
$
7,499

 
$
8,405

 
$
2,883

 
$
3,770

Accrued benefit cost is included in the consolidated balance sheet as follows:
 
 
 
 
 
 
 
Current liabilities
$
704

 
$
729

 
$

 
$

Non-current liabilities
$
6,795

 
$
7,676

 
$
2,883

 
$
3,770

Discount rates:
 
 
 
 
 
 
 
Benefit obligation
3.87
%
 
3.02
%
 
3.20
%
 
2.80
%
Net periodic pension cost
3.02
%
 
3.71
%
 
2.80
%
 
4.60
%
Salary increase rate
%
 
%
 
%
 
%
Expected return on plan assets
%
 
%
 
4.00
%
 
4.00
%
Schedule of Expected Benefit Payments
Anticipated benefit payments for the ESBP and the NDBP expected to be paid in future years are as follows:
 
ESBP
 
NDBP
(amounts in thousands)
 
 
 
2014
$
730

 
$
164

2015
716

 
168

2016
651

 
186

2017
631

 
209

2018
629

 
256

2019 - 2023
2,863

 
1,641

Total
$
6,220

 
$
2,624