Other Long-Term Liabilities

12 Months Ended

Dec. 31, 2011

Other Long-Term Liabilities [Abstract]

Other Long-Term Liabilities

9.           Other Long-Term Liabilities

Other long-term liabilities consist primarily of deferred rent (see Note 13), a deferred compensation plan, and accrued performance cash.

We have a non-qualified deferred compensation plan under which certain employees may defer a portion of their salaries and receive a Company matching contribution plus a contribution based on the Company's performance against targets.  Company contributions vest at 25% per year.  We do not fund the plan and carry it as an unsecured obligation.  Participants in the plan elect payout dates for their account balances, which can be no earlier than four years from the period of the deferral.

As of December 31, 2011 and 2010, other long-term liabilities included vested amounts under the non-qualified deferred compensation plan of $7.6 and $8.7 million, respectively, net of the current portions of $4.0 and $1.6 million, respectively.  For the next five years ended December 31, we must make estimated plan payments of $4.0 million, $1.3 million, $0.7 million, $0.3 million, and $0.1 million, respectively.

In addition, under our stock incentive plan, we issue performance cash awards to certain employees based on pre-established performance metrics. Based on achievement of the performance metrics, the awards vest on the third anniversary of the grant date and are paid shortly thereafter.

As of December 31, 2011 and 2010, other long-term liabilities included accrued performance cash amounts of $2.5 and $7.9 million, respectively, net of the current portions of $6.0 million and $1.6 million, respectively.  For the years ended December 31, 2012 and 2013, we must make estimated plan payments of $6.0 million and $2.5 million, respectively, and $0 thereafter.