Retirement Plans

9 Months Ended

Sep. 30, 2013

Defined Benefit Pension Plans and Defined Benefit Postretirement Plans Disclosure [Abstract]

Pension and Other Postretirement Benefits Disclosure [Text Block]

RETIREMENT PLANS (Dollars in Thousands)

The following tables provide the components of net periodic benefit costs for the three and nine-month periods ended September 31:

				Select
	Employees'			Executive		Postretirement
	Pension			Retirement		Benefit
	Plan			Plan		Plans
Net Periodic Benefit Cost
For the Three Months Ended September 30, 2013:
Service Cost	$	367		$	5	$	51
Interest Cost	315			33		56
Expected Return on Plan Assets	(716		)	—		—
Amortization of Prior Service Cost (Credit)	10			19		(28		)
Amortization of Net Loss	311			38		41
Net Periodic Benefit Cost	$	287		$	95	$	120
Plan Contributions During the Period	—			133		77
For the Three Months Ended September 30, 2012:
Service Cost	$	340		$	19	$	45
Interest Cost	468			51		98
Expected Return on Plan Assets	(755		)	—		—
Amortization of Prior Service (Credit) Cost	10			11		(28		)
Amortization of Net Loss	309			35		33
Net Periodic Benefit Cost	$	372		$	116	$	148
Plan Contributions During the Period	$	—		$	84	$	66
Net Periodic Benefit Cost
For the Nine Months Ended September 30, 2013:
Service Cost	$	1,101		$	32	$	153
Interest Cost	944			81		206
Expected Return on Plan Assets	(2,148		)	—		—
Amortization of Prior Service Cost (Credit)	28			59		(86		)
Amortization of Net Loss	935			114		124
Net Periodic Benefit Cost	$	860		$	286	$	397
Plan Contributions During the Period	$	—		$	354	$	252
Estimated Future Contributions in the Current Fiscal Year	$	—		$	118	$	84
For the Nine Months Ended September 30, 2012:
Service Cost	$	1,019		$	57	$	135
Interest Cost	1,406			153		279
Expected Return on Plan Assets	(2,265		)	—		—
Amortization of Prior Service (Credit) Cost	30			33		(85		)
Amortization of Net Loss	930			105		99
Net Periodic Benefit Cost	$	1,120		$	348	$	428
Plan Contributions During the Period	$	—		$	244	$	297

We are not required to make a contribution to our qualified pension plan in 2013, and currently, we do not expect to make a contribution in 2013. Arrow makes contributions to its other post-retirement benefit plans in an amount equal to actual expenses for the year.