Employee Benefit Plans

9 Months Ended

Sep. 30, 2011

Defined Benefit Plans and Other Postretirement Benefit Plans Disclosures [Abstract]

Pension and Other Postretirement Benefits Disclosure [Text Block]

12. EMPLOYEE BENEFIT PLANS

The Company has four qualified non-contributory defined benefit pension plans covering a majority of its employees and an unfunded plan that provides benefits in excess of amounts allowable under current tax law in the qualified plans. Effective March 2011, all of these plans were closed to new participants. Employee benefit plan liabilities are calculated using actuarial estimates and management assumptions. These estimates are based on historical information, along with certain assumptions about future events. Changes in assumptions, as well as changes in actual experience, could cause the estimates to change.

The net pension and postretirement benefit costs that have been recognized during the stated periods are shown in the following table:

	Pension						Postretirement
	Three Months Ended September 30,						Three Months Ended September 30,
	2011			2010			2011		2010
Components of Net Periodic Benefit Cost
Service cost	$	1,695		$	1,549		$	99	$	148
Interest cost	4,522			4,435			257		258
Expected return on plan assets	(6,455		)	(5,412		)	—		—
Amortization of prior service cost	340			414			49		21
Amortization of plan amendment	—			—			—		(637		)
Amortization of losses	2,593			1,614			296		459
Net periodic benefit cost	$	2,695		$	2,600		$	701	$	249

	Pension						Postretirement
	Nine Months Ended September 30,						Nine Months Ended September 30,
	2011			2010			2011		2010
Components of Net Periodic Benefit Cost
Service cost	$	5,086		$	4,647		$	463	$	440
Interest cost	13,566			13,305			729		772
Expected return on plan assets	(19,366		)	(16,238		)	—		—
Amortization of prior service cost	1,020			1,243			93		65
Amortization of plan amendment	—			—			—		(5,421		)
Amortization of losses	7,779			4,842			428		3,415
Net periodic benefit cost	$	8,085		$	7,799		$	1,713	$	(729	)

The Company made no discretionary contributions to the pension plans during the nine months ended September 30, 2011. The Company has no mandatory pension contributions for 2011 and does not expect to make any discretionary contributions.