Retirement Plans

9 Months Ended

Sep. 30, 2012

Defined Benefit Pension Plans and Defined Benefit Postretirement Plans Disclosure [Abstract]

Pension and Other Postretirement Benefits Disclosure [Text Block]

RETIREMENT PLANS (Dollars in Thousands)

The following tables provide the components of net periodic benefit costs for the three- and nine-month periods ended September 30:

Benefit Plans - Periodic Benefit Costs
	Pension Plans						Other Post-Retirement Benefit Plans
	Periods Ended:						Periods Ended:
	9/30/2012			9/30/2011			9/30/2012			9/30/2011
For the Quarterly Periods:
Service Cost	$	359		$	361		$	45		$	41
Interest Cost	519			454			98			85
Expected Return on Plan Assets	(755		)	(695		)	—			—
Amortization (Accretion) of Prior Service Cost (Credit)	21			(3		)	(28		)	(28		)
Amortization of Net Loss	344			232			33			23
Net Periodic Benefit Cost	$	488		$	349		$	148		$	121
Plan Contributions During the Period	$	84		$	41		$	66		$	78
For the Year-to-Date Periods:
Service Cost	$	1,076		$	1,076		$	135		$	121
Interest Cost	1,559			1,364			279			267
Expected Return on Plan Assets	(2,265		)	(2,085		)	—			—
Amortization (Accretion) of Prior Service Cost (Credit)	63			(9		)	(85		)	(85		)
Amortization of Net Loss	1,035			697			99			70
Net Periodic Benefit Cost	$	1,468		$	1,043		$	428		$	373
Plan Contributions During the Period	$	244		$	1,739		$	297		$	250
Estimated Future Contributions in the Current Fiscal Year	$	80					$	100

Although we are not required to make a contribution to our qualified pension plan in 2012, we expect to make a contribution subject to changes in market conditions. Arrow makes contributions to its other post-retirement benefit plans in an amount equal to actual expenses for the year.