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 -Publisher FASB

 -Name Statement of Financial Accounting Standard (FAS)

 -Number 132R

 -Paragraph 5

 -Subparagraph j

 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.



Reference 2: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 715

 -SubTopic 20

 -Section 50

 -Paragraph 1

 -Subparagraph (k)(1)

 -URI http://asc.fasb.org/extlink&amp;oid=21915506&amp;loc=d3e1928-114920



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 -Name Statement of Financial Accounting Standard (FAS)

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Reference 3: http://www.xbrl.org/2003/role/presentationRef

 -Publisher FASB

 -Name Accounting Standards Codification

 -Topic 715

 -SubTopic 30

 -Glossary Expected Long-Term Rate of Return on Plan Assets

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 -Name Accounting Standards Codification

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