XML 41 R42.htm IDEA: XBRL DOCUMENT v2.4.0.6
Employee Benefit Plans (Tables)
12 Months Ended
Dec. 31, 2011
Employee Benefit Plans [Abstract]  
Schedule of Net Benefit Costs [Table Text Block]
Components of Net Periodic Pension Cost and Other Amounts
Recognized in Other Comprehensive Income (Pre-tax)
(in thousands):
 
For the years ended December 31,
Net Periodic Pension Cost (Pre-tax):
2011
 
2010
 
2009
Service cost
$
—

 
$
2,226

 
$
1,499

Interest cost
269

 
3,323

 
5,997

Amortization of deferred amounts (primarily prior actuarial losses)
109

 
4,891

 
1,000

Return on assets
(241
)
 
(224
)
 
(242
)
Net periodic pension cost
137

 
10,216

 
8,254

Benefit plan termination and related costs (see below)
—

 
25,187

 
—

Net periodic pension costs and benefit plan termination and related costs
137

 
35,403

 
8,254

Other Changes in Plan Assets and Benefit Obligations
 

 
 

 
 

Recognized in Other Comprehensive Income (Pre-tax):
 

 
 

 
 

Net loss (gain), net of curtailment
1,145

 
(49,463
)
 
40,342

Amortization of net (loss)
(110
)
 
(4,891
)
 
(1,000
)
Amortization of prior service cost
—

 
—

 
—

Total loss (gain) recognized in other comprehensive income
1,035

 
(54,354
)
 
39,342

Total loss (gain) recognized in net periodic pension cost and other comprehensive income
$
1,172

 
$
(18,951
)
 
$
47,596

Schedule of Assumptions Used [Table Text Block]
The actuarial assumptions used to calculate net periodic pension costs for years ended December 31 were as follows:
 
2011

2010

2009
Discount rate
5.4
%
 
3.8
%
 
5.6
%
Rate of increase in compensation levels
N/A

 
15.0
%
 
10.0
%
Expected rate of return on assets
6.0
%
 
6.0
%
 
6.0
%

The actuarial assumptions used to calculate the benefit obligations at the end of plan year were as follows:
 
2011
 
2010
 
2009
Discount rate
4.3
%
 
5.4
%
 
3.8
%
Rate of increase in compensation levels
N/A

 
N/A

 
15.0
%
Expected rate of return on assets
6.0
%
 
6.0
%
 
6.0
%
Schedule of Accumulated Benefit Obligations in Excess of Fair Value of Plan Assets [Table Text Block]
Information for Pension Plans with an Accumulated Benefit Obligation in excess of Plan Assets
(in thousands):
 
December 31,
 
2011
 
2010
Qualified Plan:
 
 
 
Projected benefit obligation
$
6,454

 
$
5,034

Accumulated benefit obligation
6,454

 
5,034

Fair value of plan assets (1)
4,359

 
4,081