Other Employee Benefit Plans (Tables)

12 Months Ended

Dec. 31, 2013

Compensation and Retirement Disclosure [Abstract]

Amounts recognized in other comprehensive earnings

Amounts recognized in other comprehensive earnings during the years ended December 31, 2013, 2012 and 2011, net of tax, are as follows (in thousands):

	Year Ended December 31,
	2013		2012		2011
Net earnings (loss)	$	2,665	$	448	$	(1,410	)
Prior service cost	296		297		297
	$	2,961	$	745	$	(1,113	)

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

The following table sets forth the changes in the balances of each component of accumulated other comprehensive income for the year ended December 31. 2013:

	Pension Plans Items			Cash Flow Hedge Items		Foreign Currency Items		Total
Balance, December 31, 2012	$	(5,127	)	$	—	$	14,668	$	9,541
Other comprehensive income before reclassifications, net of tax	184			1,105		11,838		13,127
Amounts reclassified from accumulated other comprehensive earnings, net of tax	2,777			555		—		3,332
Net current period other comprehensive income, net of tax	2,961			1,660		11,838		16,459
Balance, December 31, 2013	$	(2,166	)	$	1,660	$	26,506	$	26,000

Components of accumulated other comprehensive earnings related to the Company’s pension plans as of December 31, 2013 and 2012 are as follows (in thousands):

	December 31,
	2013			2012
Net loss	$	(1,836	)	$	(4,501	)
Prior service cost	(330		)	(626		)
	$	(2,166	)	$	(5,127	)

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,
	2013			2012
Change in benefit obligation:
Benefit obligation at January 1	$	24,932		$	23,979
Service costs	254			267
Interest costs	883			936
Actuarial (gain) loss	(296		)	(158		)
Benefits paid	(13,292		)	(417		)
Foreign currency exchange changes	70			325
Benefit obligation at December 31	$	12,551		$	24,932
Fair value of plan assets at December 31	$	—		$	—
Unfunded status at December 31	$	12,551		$	24,932
Amounts recognized in the Consolidated Balance Sheets:
Current liabilities	$	383		$	409
Non-current liabilities	$	12,168		$	24,523

Weighted average assumptions used

The weighted average assumptions used are as follows:

	Year Ended December 31,
	2013		2012
Net periodic benefit cost:
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	3.50	%	2.75	%
Funded status and projected benefit obligation:
SERP:
Discount rate	4.75	%	3.75	%
Rate of increase in compensation levels	3.00	%	3.00	%
Defined benefit pension plan for employees outside the United States:
Discount rate	3.50	%	2.75	%

Benefits expected to be paid under the plans

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

2014	$	382
2015	397
2016	393
2017	391
2018	376
Five years thereafter	13,881
	$	15,820

Components of net periodic benefit cost

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

	Year Ended December 31,
	2013		2012		2011
Service costs	$	254	$	267	$	205
Interest costs	883		936		1,047
Net amortization and deferral	1,111		1,205		903
Settlement loss	3,305		—		—
Net periodic pension costs	$	5,553	$	2,408	$	2,155

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 during the year ending December 31, 2014 are as follows (in thousands):

	Year Ending December 31, 2014
Net loss	$	107
Net prior service cost	160
	$	267