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Benefit Plans
12 Months Ended
Dec. 31, 2011
Benefit Plans [Abstract]  
Benefit Plans

Note 15. Benefit Plans

The Company has a 401(k) salary reduction plan (the 401(k) plan) covering substantially all employees. Eligible employees may elect to make tax deferred contributions up to annual IRS contribution limits subject to the results of plan testing. In 2011, no Company contributions were made to the plan. Contributions to the 401(k) plan for the years ended December 31, 2010 and 2009 are $0.2 million and $0.4 million.

The Company also entered into certain non-qualified deferred compensation agreements with members of the senior management team and other select individuals deemed to meet the criteria of "top hat" plan participants.

The Company may make discretionary matching contributions with a respect to a portion of the participant's deferral. Additionally, the Company continues its non-qualified deferred compensation plan for the directors. These agreements, which are subject to the rules of Internal Revenue Code Section 409A, relate to the voluntary deferral of compensation received. The accrued liability as of December 31, 2011 and 2010 was $0.1 million. There was no Company match for the employee deferred compensation plan in 2011 and 2010 and $0.1 million for 2009. During 2011, there were distributions of 15,036 shares for an executive that left the Company and took his deferred compensation balance in shares. During 2010, 5,229 shares were distributed for an executive that left the Company and took his deferred compensation balance in shares. A portion of the benefit is subject to forfeiture if the employee willfully leaves employment or employment is terminated for cause as defined in these agreements.