PVH CORP. /DE/ | 2013 | FY | 3

Reconciliations of the changes in the projected benefit obligation (Pension Plans and SERP Plans) and the accumulated benefit obligation (Postretirement Plans) for each of the last two years were as follows:

 
Pension Plans
 
SERP Plans
 
Postretirement Plans
 
2013
 
2012
 
2013
 
2012
 
2013
 
2012
Balance at beginning of year
$
406,395

 
$
359,727

 
$
74,861

 
$
71,717

 
$
16,036

 
$
18,247

Acquisition of Warnaco
182,379

 
—

 
165

 
—

 
4,472

 
—

Service cost
18,721

 
15,315

 
4,415

 
3,579

 
83

 
—

Interest cost
26,395

 
17,974

 
3,619

 
3,366

 
863

 
798

Benefit payments
(30,541
)
 
(14,456
)
 
(4,392
)
 
(2,674
)
 
—

 
—

Benefit payments, net of retiree contributions
—

 
—

 
—

 
—

 
(2,150
)
 
(1,959
)
Plan curtailments
—

 
—

 
—

 
—

 
(2,172
)
 
—

Plan settlements
—

 
—

 
—

 
(6,977
)
 
—

 
—

Medicare subsidy
—

 
—

 
—

 
—

 
14

 
56

Actuarial (gain) loss
(31,838
)
 
27,835

 
2,120

 
5,850

 
(1,046
)
 
(1,106
)
Balance at end of year
$
571,511

 
$
406,395

 
$
80,788

 
$
74,861

 
$
16,100

 
$
16,036

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