Benefit Plans (Notes)

12 Months Ended

Dec. 31, 2011

Benefit Plans [Abstract]

Benefit Plans [Text Block]

BENEFIT PLANS

Employees supporting our operations participate in the benefit plans and the employee thrift plan of Tesoro. The Predecessor was allocated expenses for costs associated with the benefit plans primarily based on the percentage of the Predecessor's allocated salaries compared to Tesoro's total salaries. Tesoro, subsequent to the Offering, allocates expense for costs associated with the benefit plans based on the salaries of Tesoro's employees that provide services to TLLP as a percentage of total Tesoro salaries. These employee benefit plan expenses and the related payroll costs are included in operating expenses and general and administrative expenses and include amounts allocated to the Predecessor for periods prior to the closing of the Offering as described below.

Our portion of our Sponsor's employee benefit plan expenses were $1.6 million, $0.4 million and $1.3 million for the years ended December 31, 2011, 2010 and 2009, respectively. Our Predecessor's share of such costs was $0.3 million, $0.4 million and $1.3 million for the years ended December 31, 2011, 2010 and 2009, respectively.