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INTERMITTENT SEVERANCE PLAN
 9 Months Ended
Sep. 30, 2013
INTERMITTENT SEVERANCE PLAN  
INTERMITTENT SEVERANCE PLAN

(13)  INTERMITTENT SEVERANCE PLAN

 

The Partnership sponsors a defined intermittent severance benefit plan covering employees that are members of a union bargaining unit and not covered by the defined benefit pension plan.  Payment of the severance benefit is made when covered employees cease employment with the Partnership under certain terms and conditions as defined in the union bargaining agreement.  Components of net periodic benefit cost are as follows (in thousands):

 

 

 

Intermittent Severance Benefits

 

 

 

Three months

 

Nine months

 

 

 

ended September 30,

 

ended September 30,

 

 

 

2013

 

2012

 

2013

 

2012

 

Service Cost

 

$

5

 

$

4

 

$

15

 

$

12

 

Interest Cost

 

4

 

3

 

11

 

10

 

Net Periodic Intermittent Severance Cost

 

$

9

 

$

7

 

$

26

 

$

22