Douglas Dynamics, Inc. Quarterly report pursuant to Section 13 or 15(d)

Quarterly report pursuant to Section 13 or 15(d)

Employee Retirement Plans

Employee Retirement Plans

9 Months Ended

Sep. 30, 2012

Employee Retirement Plans

Employee Retirement Plans

8. Employee Retirement Plans

The components of net periodic pension cost consist of the following:

	Three months ended						Nine months ended
	September 30, 2012			September 30, 2011			September 30, 2012			September 30, 2011
Component of net periodic pension cost:
Service cost	$	67		$	240		$	201		$	720
Interest cost	370			385			1,110			1,155
Expected return on plan assets	(318		)	(339		)	(954		)	(1,017		)
Amortization of net loss	192			113			576			339
Net periodic pension cost	$	311		$	399		$	933		$	1,197

The Company estimates its total required minimum contributions to its pension plans in 2012 will be $2,014. Through September 30, 2012, the Company has made $2,014 of cash contributions to the pension plans in 2012 versus $1,570 through the same period in 2011.

Components of net periodic other postretirement benefit cost consist of the following:

	Three months ended						Nine months ended
	September 30, 2012			September 30, 2011			September 30, 2012			September 30, 2011
Components of net periodic other postretirement benefit cost
Service cost	$	70		$	66		$	210		$	197
Interest cost	90			102			270			306
Amortization of net gain	(4		)	(15		)	(12		)	(46		)
Net periodic other postretirement benefit cost	$	156		$	153		$	468		$	457

- Definition

The entire disclosure for pension and other postretirement benefits.

+ References

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+ Details