BENEFIT PLANS

Supplemental Employment Retirement Plan ("SERP"). The Company established a SERP, which has Rabbi and Secular Trust components, for Mr. Edward E. Cohen (“Mr. E. Cohen”), while he was the Company’s Chief Executive Officer ("CEO"). The Company pays an annual benefit equal to $838,000 during his lifetime or for a period of 10 years from June 2004, whichever is longer. The components of net periodic benefit costs for the SERP were as follows (in thousands):



	Three Months Ended						Six Months Ended
	June 30,						June 30,
(Restated)	2013			2012			2013			2012
Interest cost	$	56		$	80		$	112		$	160
Less: expected return on plan assets	(25		)	(18		)	(50		)	(35		)
Plus: Amortization of unrecognized loss	95			83			190			165
Net benefit cost	$	126		$	145		$	252		$	290