Other Employee Benefit Plans (Tables)

12 Months Ended

Dec. 31, 2012

Compensation and Retirement Disclosure [Abstract]

Amounts recognized in other comprehensive earnings

Amounts recognized in other comprehensive earnings during the years ended December 31, 2012, 2011 and 2010, net of tax, are as follows (in thousands):

	Year Ended December 31,
	2012		2011			2010
Net earnings (loss)	$	448	$	(1,410	)	$	396
Prior service cost	297		297			297
Transition obligation	—		—			(29		)
	$	745	$	(1,113	)	$	664

Components of accumulated other comprehensive earnings (loss) related to the Company’s pension plans

Components of accumulated other comprehensive earnings (loss) related to the Company’s pension plans as of December 31, 2012 and 2011 are as follows (in thousands):

	December 31,
	2012			2011
Net loss	$	(4,501	)	$	(4,949	)
Prior service cost	(626		)	(923		)
	$	(5,127	)	$	(5,872	)

Summary of the components of the net periodic pension expense for the benefit obligation and fund assets of the plans

A summary of the components of the net periodic pension expense for the benefit obligation and fund assets of the plans is as follows (in thousands):

	Year Ended December 31,
	2012			2011
Change in benefit obligation:
Benefit obligation at January 1	$	23,979		$	20,564
Service costs	267			205
Interest costs	936			1,047
Actuarial (gain) loss	(158		)	2,697
Benefits paid	(417		)	(436		)
Foreign currency exchange changes	325			(98		)
Benefit obligation at December 31	$	24,932		$	23,979
Fair value of plan assets at December 31	$	—		$	—
Unfunded status at December 31	$	24,932		$	23,979
Amounts recognized in the Consolidated Balance Sheets:
Current liabilities	$	409		$	401
Non-current liabilities	$	24,523		$	23,578

Weighted average assumptions used

The weighted average assumptions used are as follows:

	Year Ended December 31,
	2012		2011
Net periodic benefit cost:
SERP:
Discount rate	4.00	%	5.15	%
Rate of increase in compensation levels	5.00	%	5.00	%
Defined benefit pension plan for employees outside the United States:
Discount rate	2.75	%	3.40	%
Funded status and projected benefit obligation:
SERP:
Discount rate	3.75	%	4.00	%
Rate of increase in compensation levels	3.00	%	5.00	%
Defined benefit pension plan for employees outside the United States:
Discount rate	2.75	%	3.40	%

Benefits expected to be paid under the plans

Benefits expected to be paid under the plans are approximately (in thousands):

2013	$	408
2014	13,861
2015	386
2016	382
2017	380
Five years thereafter	6,451
	$	21,868

Components of net periodic benefit cost

Components of net periodic benefit cost are as follows (in thousands):

	Year Ended December 31,
	2012		2011		2010
Service costs	$	267	$	205	$	142
Interest costs	936		1,047		1,135
Net amortization and deferral	1,205		903		967
Settlement loss	—		—		1,392
Net periodic pension costs	$	2,408	$	2,155	$	3,636

Components of net periodic benefit cost expected to be recognized from amounts in accumulated other comprehensive earnings (loss)

Components of net periodic benefit cost expected to be recognized from amounts in accumulated other comprehensive earnings (loss) during the year ending December 31, 2013 are as follows (in thousands):

	Year Ending December 31, 2013
Net loss	$	399
Net prior service cost	290
	$	689