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Defined Contribution and 401(k)
9 Months Ended
Sep. 30, 2011
Defined Contribution and 401(k) [Abstract] 
DEFINED CONTRIBUTION AND 401(k)

NOTE 14 – DEFINED CONTRIBUTION AND 401(k)

Defined Contribution Plan

The Company provides a noncontributory defined contribution retirement plan for all eligible U.S. employees. Total contributions, which are based on a percentage of the salary of eligible employees, were $0.4 million and $0.3 million for the three months ended September 30, 2011 and 2010, respectively, and $1.1 million and $0.7 million for the nine months ended September 30, 2011 and 2010, respectively.

401(k) Plan

The Company maintains a retirement savings plan (which qualifies under Section 401(k) of the U.S. Internal Revenue Code) covering all eligible U.S. employees. Under the plan, employees may elect to contribute up to 100% of their cash compensation, subject to ERISA limitations. The Company adopted a Safe Harbor Tiered Match and is required to make matching contributions equal to 100% of the employee’s contribution up to 3% of the employee’s compensation plus matching contributions equal to 50% of the employee’s contribution up to an additional 2% of the employee’s compensation. Total plan expenses recognized in the Company’s consolidated financial statements for the three months ended September 30, 2011 and 2010 were $0.4 million and $0.2 million, respectively, and for the nine months ended September 30, 2011 and 2010, were $1.0 million and $0.6 million, respectively.