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Nonpension Postretirement Benefits (Tables)
 12 Months Ended
Dec. 31, 2013
Defined Benefit Plan Disclosure [Line Items]  
Weighted Average Assumed Health Care Cost Trend Rates
The weighted average assumed health care cost trend rates at December 31 were as follows:
 
U.S. Plans
 
Non-U.S. Plans
 
2013
 
2012
 
2013
 
2012
Initial health care trend
7.50
%
 
7.00
%
 
7.50
%
 
7.00
%
Ultimate health care trend
5.00
%
 
5.00
%
 
5.00
%
 
5.00
%
Years to reach ultimate trend rate
10

 
8

 
10

 
8
Components of Nonpension Postretirement Benefit Obligation
The components of our nonpension postretirement benefit obligation are as follows:
Year ended December 31,
(dollars in thousands)
 
U.S. Plans
 
Non-U.S. Plans
 
Total
 
2013
 
2012
 
2013
 
2012
 
2013
 
2012
Change in accumulated nonpension postretirement benefit obligation:
 
 
 
 
 
 
 
 
 
 
 
 
Benefit obligation, beginning of year
 
$
73,523

 
$
70,541

 
$
2,684

 
$
2,676

 
$
76,207

 
$
73,217

Service Cost
 
1,190

 
1,470

 
2

 
2

 
1,192

 
1,472

Interest cost
 
2,622

 
3,426

 
110

 
104

 
2,732

 
3,530

Plan participants' contributions
 
810

 
1,307

 
—

 
—

 
810

 
1,307

ERRP to be used to reduce retiree contribution
 
—

 
76

 
—

 
—

 
—

 
76

Plan amendments
 
—

 
(2,672
)
 
—

 
—

 
—

 
(2,672
)
Actuarial (gain) loss
 
(11,477
)
 
3,682

 
238

 
(28
)
 
(11,239
)
 
3,654

Exchange rate fluctuations
 
—

 
—

 
(188
)
 
61

 
(188
)
 
61

Benefits paid
 
(5,551
)
 
(4,307
)
 
(140
)
 
(131
)
 
(5,691
)
 
(4,438
)
Benefit obligation, end of year
 
$
61,117

 
$
73,523

 
$
2,706

 
$
2,684

 
$
63,823

 
$
76,207

 
 
 
 
 
 
 
 
 
 
 
 
 
Funded status and accrued benefit cost
 
$
(61,117
)
 
$
(73,523
)
 
$
(2,706
)
 
$
(2,684
)
 
$
(63,823
)
 
$
(76,207
)
Nonpension Postretirement Benefit Plans
  
Defined Benefit Plan Disclosure [Line Items]  
Components of Net Benefit Costs
The provision for our nonpension postretirement benefit expense consists of the following:
Year ended December 31,
(dollars in thousands)
 
U.S. Plans
 
Non-U.S. Plans
 
Total
 
2013
 
2012
 
2011
 
2013
 
2012
 
2011
 
2013
 
2012
 
2011
Service cost (benefits earned during the period)
 
$
1,190

 
$
1,470

 
$
1,359

 
$
2

 
$
2

 
$
2

 
$
1,192

 
$
1,472

 
$
1,361

Interest cost on projected benefit obligation
 
2,622

 
3,426

 
3,632

 
110

 
104

 
122

 
2,732

 
3,530

 
3,754

Amortization of unrecognized:
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Prior service cost
 
140

 
422

 
422

 
—

 
—

 
—

 
140

 
422

 
422

Loss (gain)
 
857

 
916

 
1,107

 
—

 
(1
)
 
(17
)
 
857

 
915

 
1,090

Nonpension postretirement benefit expense
 
$
4,809

 
$
6,234

 
$
6,520

 
$
112

 
$
105

 
$
107

 
$
4,921

 
$
6,339

 
$
6,627
Schedule of Assumptions Used
The discount rate used to determine the accumulated postretirement benefit obligation was:
 
U.S. Plans
 
Non-U.S. Plans
 
2013
 
2012
 
2013
 
2012
Discount rate
4.74
%
 
3.85
%
 
4.36
%
 
3.71
%

The discount rate used to determine net postretirement benefit cost was:
 
U.S. Plans
 
Non-U.S. Plans
 
2013
 
2012
 
2011
 
2013
 
2012
 
2011
Discount rate
3.85
%
 
4.91
%
 
5.34
%
 
3.71
%
 
3.97
%
 
4.86
%
Net Accrued Benefit Liability
The net accrued postretirement benefit liability at December 31 of the respective year-ends were included in the Consolidated Balance Sheets as follows:
December 31,
(dollars in thousands)
 
2013
 
2012
Current liability
 
$
4,758

 
$
4,739

Long-term liability
 
59,065

 
71,468

Total accrued postretirement benefit liability
 
$
63,823

 
$
76,207
Amounts Recognized in Accumulated Other Comprehensive Loss
The pre-tax amounts recognized in accumulated other comprehensive loss as of December 31, 2013 and 2012, are as follows:
Year ended December 31,
(dollars in thousands)
 
U.S. Plans
 
Non-U.S. Plans
 
Total
 
2013
 
2012
 
2013
 
2012
 
2013
 
2012
Net actuarial loss (gain)
 
$
7,760

 
$
20,087

 
$
(62
)
 
$
(316
)
 
$
7,698

 
$
19,771

Prior service cost
 
(1,044
)
 
(904
)
 
—

 
—

 
(1,044
)
 
(904
)
Total cost (credit)
 
$
6,716

 
$
19,183

 
$
(62
)
 
$
(316
)
 
$
6,654

 
$
18,867
Amounts in Accumulated Other Comprehensive Loss to be Recognized During 2013
The pre-tax amounts in accumulated other comprehensive loss at December 31, 2013, that are expected to be recognized as components of net periodic benefit cost during 2014 are as follows:
Year ended December 31,
(dollars in thousands)
 
U.S. Plans
 
Non-U.S. Plans
 
Total
Net actuarial loss
 
$
267

 
$
—

 
$
267

Prior service cost
 
140

 
—

 
140

Total cost
 
$
407

 
$
—

 
$
407
Anticipated Benefit Payments
Nonpension postretirement benefit payments net of estimated future Medicare Part D subsidy payments and future retiree contributions, are anticipated to be paid as follows:
Fiscal Year
(dollars in thousands)
 
U.S. Plans
 
Non-U.S. Plans
 
Total
2014
 
$
4,468

 
$
290

 
$
4,758

2015
 
$
4,600

 
$
288

 
$
4,888

2016
 
$
4,794

 
$
286

 
$
5,080

2017
 
$
5,110

 
$
277

 
$
5,387

2018
 
$
5,326

 
$
269

 
$
5,595

2019-2023
 
$
24,259

 
$
1,039

 
$
25,298