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USD ($)

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DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"&gt;&lt;font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt; FONT-WEIGHT: bold"&gt;Note 10 &amp;#8211; Contingencies and Other&lt;/font&gt;&lt;/div&gt;&lt;div style="TEXT-INDENT: 0pt; DISPLAY: block"&gt;&lt;br /&gt;&lt;/div&gt;&lt;div style="TEXT-INDENT: 20pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"&gt;&lt;font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt"&gt;We are involved in various legal proceedings that arise from time to time in the ordinary course of doing business and believe that adequate reserves have been established for any probable losses.&amp;#160;&amp;#160;Expenses related to litigation are included in operating income.&lt;/font&gt;&lt;/div&gt;&lt;div style="TEXT-INDENT: 0pt; DISPLAY: block"&gt;&lt;br /&gt;&lt;/div&gt;&lt;div style="TEXT-INDENT: 20pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"&gt;&lt;font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt"&gt;On September&amp;#160;9, 2010, we were one of eight containerboard producers named as defendants in a class action complaint that alleged a civil violation of Section&amp;#160;1 of the Sherman Act. The suit is captioned &lt;font style="FONT-STYLE: italic; DISPLAY: inline"&gt;Kleen Products LLC&amp;#160;v.&lt;/font&gt;&lt;font style="FONT-STYLE: italic; DISPLAY: inline"&gt;Packaging Corp. of America (N.D. Ill.)&lt;/font&gt;. The complaint alleges that the defendants, beginning in August 2005, conspired to limit the supply and thereby increase prices of containerboard products. The alleged class is all persons who purchased containerboard products directly from any defendant for use or delivery in the United States during the period August 2005 to November 2010. The complaint seeks to recover an unspecified amount of treble actual damages and attorney&amp;#8217;s fees on behalf of the purported class. Four similar complaints were filed and have been consolidated in the Northern District of Illinois. We strongly dispute the allegations made against us and intend to defend vigorously against this litigation. However, because this action is in its preliminary stages, we are unable to predict an outcome or estimate a range of reasonably possible loss.&amp;#160;&amp;#160;There were no significant changes to the status of this litigation in first quarter 2011.&lt;/font&gt;&lt;/div&gt;&lt;div style="TEXT-INDENT: 0pt; DISPLAY: block"&gt;&lt;br /&gt;&lt;/div&gt;&lt;div style="TEXT-INDENT: 20pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"&gt;&lt;font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt"&gt;In addition, in 2010 we closed our Phoenix, Arizona box plant. Certain of the plant&amp;#8217;s employees participated in a multi-employer pension plan. We may incur a claim for additional contributions due to the plan&amp;#8217;s unfunded pension obligations. At this time we are unable to predict if such a claim will be made and if so, the amount that might be claimed.&lt;/font&gt;&lt;/div&gt;&lt;div style="TEXT-INDENT: 0pt; DISPLAY: block"&gt;&lt;br /&gt;&lt;/div&gt;&lt;div style="TEXT-INDENT: 20pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"&gt;&lt;font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt"&gt;We do not believe that the outcome of any of these proceedings should have a significant adverse effect on our financial position, long-term results of operations, or cash flows.&amp;#160;&amp;#160;It is possible however that charges related to these matters could be significant to our results or cash flows in any one accounting period.&lt;/font&gt;&lt;/div&gt;&lt;div style="TEXT-INDENT: 0pt; DISPLAY: block"&gt;&lt;br /&gt;&lt;/div&gt;</NonNumbericText><NonNumericTextHeader>Note 10 &amp;#8211; Contingencies and OtherWe are involved in various legal proceedings that arise from time to time in the ordinary course of doing business and</NonNumericTextHeader><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat><hasSegments>false</hasSegments><hasScenarios>false</hasScenarios></Cell></Cells><OriginalInstanceReportColumns /><Unit>Other</Unit><ElementDataType>us-types:textBlockItemType</ElementDataType><SimpleDataType>string</SimpleDataType><ElementDefenition>Includes disclosure of commitments and contingencies. 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Reference 2: http://www.xbrl.org/2003/role/presentationRef
 -Publisher FASB
 -Name Statement of Financial Accounting Standard (FAS)
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