PENSION PLAN (Tables) (Pension Benefits)

12 Months Ended

Dec. 31, 2013

Pension Benefits

Components of net periodic benefit cost

Schedule of reconciliation of the changes in the pension benefit obligation and plan assets to the funded status of the plan and the amounts recognized in the consolidated balance sheets

The following reconciles the changes in the pension benefit obligation and plan assets for the years ended December 31, 2013, 2012, and 2011 to the funded status of the plan and the amounts recognized in the consolidated balance sheets at December 31, 2013, 2012, and 2011 (in thousands):

	2013			2012			2011
Change in projected benefit obligation:
Projected benefit obligation at beginning of year	$	1,242		$	1,034		$	788
Service cost	89			74			59
Interest cost	53			48			46
Acturial (gain) loss	(158		)	110			163
Benefits paid	(25		)	(24		)	(22		)
Projected benefit obligation at end of year	$	1,201		$	1,242		$	1,034
Change in plan assets:
Fair value of plan assets at beginning of year	$	987		$	849		$	875
Actual return (loss) on plan assets	237			112			(18		)
Employer contribution	0			50			14
Benefits paid	(25		)	(24		)	(22		)
Fair value of plan assets at end of year	$	1,199		$	987		$	849
Funded status	$	(2	)	$	(255	)	$	(185	)
Amounts recognized in the consolidated balance sheets consist of:
Accrued pension liability (non-current)	$	(2	)	$	(255	)	$	(185	)

Schedule of amounts recognized in accumulated other comprehensive income (loss) during the period

The amounts recognized in accumulated other comprehensive income (loss) at December 31, 2013, 2012 and 2011 were as follows (in thousands):

	2013			2012		2011
Net actuarial (gain) loss	$	(62	)	$	299	$	271
Prior service cost	9			15		22
	$	(53	)	$	314	$	293

Schedule of components of net periodic benefit costs

The components of net periodic pension cost for the years ended December 31, 2013, 2012 and 2011 were as follows (in thousands):

	2013			2012			2011
Service cost	$	89		$	74		$	59
Interest cost	53			48			46
Expected return on plan assets	(55		)	(48		)	(57		)
Amortization of net acturial loss and prior service cost	28			24			7
Net periodic pension cost	$	115		$	98		$	55

Schedule of amounts recognized in accumulated other comprehensive income (loss) at the end of the period

The amounts recognized in accumulated other comprehensive income (loss) for the years ended December 31, 2013, 2012 and 2011 were as follows (000’s):

	2013			2012			2011
Net loss (gain)	$	(361	)	$	28		$	239
Amortization of prior service cost	(7		)	(7		)	(7		)
Total recognized in accumulated other comprehensive income (loss)	$	(368	)	$	21		$	232
Total recognized in net periodic pension cost and other
comprehensive income (loss)	$	253		$	(119	)	$	(287	)

Schedule of weighted average actuarial assumptions used to determine the pension benefit obligations and the net periodic pension cost

	2013		2012		2011
Pension benefit obligation:
Discount rate	5.20	%	4.30	%	4.65	%
Compensation increase	2.00	%	2.00	%	2.00	%
Net periodic pension cost:
Discount rate	4.30	%	4.65	%	6.00	%
Compensation increase	2.00	%	2.00	%	2.00	%
Expected return on plan assets	5.50	%	5.50	%	6.70	%

Schedule of fair value of the Partnership's pension plan assets

The fair values of the Partnership’s pension plan assets at December 31, 2013, by asset category are as follows (in thousands):

			Fair Value Measurement at December 31, 2013
			Quoted Prices in Active Markets for Identical Assets		Significant Observable Inputs		Significant Unobservable Inputs
Asset Category	Total		(Level 1)		(Level 2)		(Level 3)
U.S. large-cap value	$	238	$	—	$	238	$	—
U.S. mid-cap value	237		—		237		—
U.S. small-cap value	237		—		237		—
Pooled fixed income	487		—		487		—
Total	$	1,199	$	—	$	1,199	$	—

Schedule of pension benefit payments, which reflect expected future services expected to be paid

The fair values of the Partnership’s pension plan assets at December 31, 2012, by asset category are as follows (in thousands):

			Fair Value Measurement at December 31, 2012
			Quoted Prices in Active Markets for Identical Assets		Significant Observable Inputs		Significant Unobservable Inputs
Asset Category	Total		(Level 1)		(Level 2)		(Level 3)
U.S. large-cap value	194		—		194		—
U.S. mid-cap value	196		—		196		—
U.S. small-cap value	197		—		197		—
Pooled fixed income	400		—		400		—
Total	$	987	$	—	$	987	$	—

Years Ending December 31,	(in thousands)
2014	$	33
2015	34
2016	46
2017	51
2018	54
2019-2023	369