Note 9 - 401(k) Profit Sharing, Deferred Compensation and Long-term Incentive Plans

12 Months Ended

Dec. 31, 2015

Pension and Other Postretirement Benefits Disclosure [Text Block]

(9)	401(k) Profit Sharing, Deferred Compensation and Long-Term Incentive Plans

We have a defined contribution 401(k) plan and trust covering substantially all full-time employees. The annual contribution to the plan is at the discretion of our Board of Directors. Contributions of $5.3 million, $3.2 million and $2.1 million were recognized for the years ended December 31, 2015, 2014 and 2013, respectively. Employees may contribute to the plan if they meet certain eligibility requirements.

We offer a deferred compensation and long-term incentive plan (the “LTIP”) to provide certain employees the ability to accumulate assets for retirement on a tax deferred basis. We may make discretionary contributions to the LTIP. Discretionary contributions vest between one and seven years based on the employee’s age and position. Additionally, a participant may defer a portion of his or her compensation and receive the deferred amount upon certain events, including termination or retirement.

The following is a summary related to our LTIP:

Year Ended December 31,	2015			2014			2013
Compensation expense (in millions)	$	1.8		$	1.9		$	1.4
Total discretionary contribution (in millions)	$	2.2		$	2.4		$	2.1
Guaranteed annual return		5.25	%		5.25	%		5.25	%

As of December 31, 2015 and 2014, the balance due to participants was $19.7 million and $14.2 million, respectively, and was included as a component of other long-term liabilities in the Consolidated Balance Sheets.