mainly due to new hires related to our digital initiatives and lower capitalized salary costs, offset by the additional  week in 2012.  Selling, general and administrative costs increased in 2014 compared with 2013 primarily due to severance  expense associated with workforce reductions as well as higher compensation and benefits (approximately $58  million) and promotion costs (approximately $7 million), offset by lower distribution costs ($14 million). Benefits  expense was higher mainly due to higher retirement costs. Promotion costs were higher mainly due to the launch of  our new digital products and print circulation marketing. Lower distribution costs were mainly due to fewer print  copies produced and transportation efficiency. Selling, general and administrative costs decreased in 2013 compared with 2012 primarily due to lower pension  expense (approximately $18 million) and salaries and wage expenses (approximately $10 million) offset by higher  other compensation costs (approximately $13 million). Compensation costs increased primarily due to new hires  related to digital initiatives and annual salary merit increases. During 2014, we recorded a $2.6 million charge for the early termination of a distribution agreement, which we  expect will result in distribution cost savings for the Company in future periods.  During 2014, we recorded a $21.1 million income tax benefit primarily due to a reduction in the Company’s  reserve for uncertain tax positions. As part of our strategy to reduce our pension obligations and the resulting volatility of our overall financial  condition, during 2014, 2013 and 2012, we offered lump-sum payments to certain former employees participating in  both our qualified and non-qualified pension plans. Each lump-sum payment offer resulted in pension settlement  charges due to the acceleration of the recognition of the accumulated unrecognized actuarial loss.  In the second quarter of 2014, we recorded a $9.5 million pension settlement charge in connection with lump- sum payments made to certain former employees who participated in certain non-qualified pension plans. These  lump-sum payments totaled approximately $24 million and were paid out of Company cash. The effect of this lump- sum payment offer was to reduce our pension obligations by approximately $32 million.  In the fourth quarter of 2013, we recorded a $3.2 million pension settlement charge in connection with lump- sum payments made to certain former employees who participated in certain non-qualified pension plans. These  lump-sum payments totaled approximately $11 million and were paid out of Company cash. The effect of this lump- sum payment offer was to reduce our pension obligations by approximately $13 million. In the fourth quarter of 2012, we recorded a $47.7 million pension settlement charge in connection with lump- sum payments made to certain former employees who participated in The New York Times Companies Pension Plan.  These lump-sum payments totaled approximately $112 million and were paid out of the existing assets of the plan.  The effect of this lump-sum payment offer was to reduce our pension obligations by approximately $30 million. Over the past few years, certain events, such as amendments to various collective bargaining agreements and  the sales of the New England Media Group and the Regional Media Group, resulted in withdrawals from  multiemployer pension plans. These actions, along with a reduction in covered employees, have resulted in us  estimating withdrawal liabilities to certain multiemployer pension plans for our proportionate share of any unfunded  vested benefits.  THE NEW YORK TIMES COMPANY – P. 31 Multiemployer Pension Plan Withdrawal Expense 2012 2013 2014 Pension Settlement Charges Reserve for Uncertain Tax Positions Early Termination Charge Other Items Selling, General and Administrative Costs