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EMPLOYEE BENEFIT PLANS AND OTHER POSTRETIREMENT BENEFITS | 12 Months Ended
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Dec. 31, 2012
EMPLOYEE BENEFIT PLANS AND OTHER POSTRETIREMENT BENEFITS |
6. | EMPLOYEE BENEFIT PLANS AND OTHER POSTRETIREMENT BENEFITS
In connection with the acquisition from Pactiv, PCA and Pactiv entered into a human resources agreement which, among other items, granted PCA employees continued participation in the Pactiv pension plan for a period of up to five years following the closing of the acquisition for an agreed upon fee. Effective January 1, 2003, PCA adopted a mirror-image pension plan for eligible hourly employees to succeed the Pactiv pension plan in which PCA hourly employees had participated though December 31, 2002. The PCA pension plan for hourly employees recognizes service earned under both the PCA plan and the prior Pactiv plan. Benefits earned under the PCA plan are reduced by retirement benefits earned under the Pactiv plan through December 31, 2002. All assets and liabilities associated with benefits earned through December 31, 2002 for hourly employees and retirees of PCA were retained by the Pactiv plan. Effective May 1, 2004, PCA adopted a grandfathered pension plan for eligible salaried employees who had previously participated in the Pactiv pension plan. The benefit formula for the new PCA pension plan for salaried employees is comparable to that of the Pactiv plan except that the PCA plan uses career average base pay in the benefit formula in lieu of final average base pay. The PCA pension plan for salaried employees recognizes service earned under both the PCA plan and the prior Pactiv plan. Benefits earned under the PCA plan are reduced by retirement benefits earned under the Pactiv plan through April 30, 2004. All assets and liabilities associated with benefits earned through April 30, 2004 for salaried employees and retirees of PCA were retained by the Pactiv plan. PCA maintains a supplemental executive retirement plan (“SERP”), which augments pension benefits for eligible executives earned under the PCA pension plan for salaried employees. Benefits are determined using the same formula as the PCA pension plan but in addition to counting career average base pay, the SERP also recognizes bonuses and any pay earned in excess of IRS qualified plan compensation limits. Benefits earned under the SERP are reduced by benefits paid from the PCA salaried pension plan and any prior qualified pension and SERP benefits earned under the Pactiv plan. PCA provides certain medical benefits for retired salaried employees and certain medical and life insurance benefits for certain hourly employees. For salaried employees, the plan covers employees retiring from PCA on or after attaining age 58 who have had at least 10 years of full-time service with PCA after attaining age 48. For hourly employees, the postretirement medical coverage, where applicable, is available according to the eligibility provisions in effect at the employee’s work location. Per the human resources agreement referred to above, Pactiv retained the liability relating to retiree medical and life benefits for PCA employees who had retired on or before April 12, 1999 or who were eligible to retire within two years of that date. On January 1, 2003, the Company adopted a new plan design for salaried employees incorporating annual dollar caps in determining the maximum amount of employer contributions made towards the total cost of postretirement medical coverage. Effective January 1, 2012, Pactiv curtailed the availability of retiree medical coverage to any of its salaried retirees, and their enrolled spouses, who were 65 or older. This affected approximately 50 PCA salaried retirees covered under Pactiv’s retiree medical plan. PCA permitted these retirees and covered spouses to elect medical coverage under PCA’s retiree medical plan effective January 1, 2012. The following tables provide information related to the Company’s pension and postretirement benefit plans.
|  | Pension Plans |  |  | Postretirement Plans |
|  | 2012 |  |  | 2011 |  |  | 2010 |  |  | 2012 |  |  | 2011 |  |  | 2010 |
|  | (In thousands) |
Change in Benefit Obligation |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Benefit obligation at beginning of period |  | $ | 314,155 |  |  | $ | 246,985 |  |  | $ | 203,292 |  |  | $ | 25,937 |  |  | $ | 23,215 |  |  | $ | 20,080 |
Service cost |  |  | 22,424 |  |  |  | 19,808 |  |  |  | 18,315 |  |  |  | 1,856 |  |  |  | 1,599 |  |  |  | 1,399 |
Interest cost |  |  | 14,800 |  |  |  | 13,473 |  |  |  | 12,091 |  |  |  | 1,241 |  |  |  | 1,189 |  |  |  | 1,130 |
Plan amendments |  |  | 2,271 |  |  |  | 1,827 |  |  |  | 837 |  |  |  | 2,266 |  |  |  | — |  |  |  | — |
Actuarial loss |  |  | 29,338 |  |  |  | 35,399 |  |  |  | 15,153 |  |  |  | 1,698 |  |  |  | 755 |  |  |  | 1,931 |
Participant contributions |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 1,055 |  |  |  | 942 |  |  |  | 838 |
Benefits paid |  |  | (4,274 | ) |  |  | (3,337 | ) |  |  | (2,703 | ) |  |  | (2,247 | ) |  |  | (1,763 | ) |  |  | (2,163 | )
Benefit obligation at plan year end |  | $ | 378,714 |  |  | $ | 314,155 |  |  | $ | 246,985 |  |  | $ | 31,806 |  |  | $ | 25,937 |  |  | $ | 23,215 |
Accumulated benefit obligation portion of above |  | $ | 341,729 |  |  | $ | 280,820 |  |  | $ | 214,676 |  |  |  |  |  |  |  |  |  |  |  |  |
Change in Fair Value of Plan Assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Plan assets at fair value at beginning of period |  | $ | 185,122 |  |  | $ | 167,033 |  |  | $ | 140,065 |  |  | $ | — |  |  | $ | — |  |  | $ | — |
Actual return on plan assets |  |  | 21,527 |  |  |  | (732 | ) |  |  | 14,457 |  |  |  | — |  |  |  | — |  |  |  | — |
Company contributions |  |  | 35,984 |  |  |  | 22,158 |  |  |  | 15,214 |  |  |  | 1,192 |  |  |  | 821 |  |  |  | 1,325 |
Participant contributions |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 1,055 |  |  |  | 942 |  |  |  | 838 |
Benefits paid |  |  | (4,274 | ) |  |  | (3,337 | ) |  |  | (2,703 | ) |  |  | (2,247 | ) |  |  | (1,763 | ) |  |  | (2,163 | )
Fair value of plan assets at plan year end |  | $ | 238,359 |  |  | $ | 185,122 |  |  | $ | 167,033 |  |  | $ | — |  |  | $ | — |  |  | $ | — |
|  | Pension Plans |  |  | Postretirement Plans |
|  | December 31, 2012 |  |  | December 31, 2011 |  |  | December 31, 2012 |  |  | December 31, 2011 |
|  | (In thousands) |
Development of Net Amount Recognized |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Benefit obligation in excess of plan assets at December 31 |  | $ | (140,355 | ) |  | $ | (129,033 | ) |  | $ | (31,806 | ) |  | $ | (25,937 | )
Amounts Recognized in Statement of Financial Position |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Current liabilities |  | $ | (6,290 | ) |  | $ | (5,232 | ) |  | $ | (1,333 | ) |  | $ | (1,052 | )
Noncurrent liabilities |  |  | (134,065 | ) |  |  | (123,801 | ) |  |  | (30,473 | ) |  |  | (24,885 | )
Accrued benefit recognized at December 31 |  | $ | (140,355 | ) |  | $ | (129,033 | ) |  | $ | (31,806 | ) |  | $ | (25,937 | )
Amounts Recognized in Accumulated Other Comprehensive (Income) Loss, Net of Tax |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Prior service cost |  | $ | 21,309 |  |  | $ | 23,573 |  |  | $ | (216 | ) |  | $ | (481 | )
Actuarial loss |  |  | 54,951 |  |  |  | 45,791 |  |  |  | 5,955 |  |  |  | 5,193 |
Total |  | $ | 76,260 |  |  | $ | 69,364 |  |  | $ | 5,739 |  |  | $ | 4,712 |
|  | Pension Plans |  |  | Postretirement Plans |
|  | 2012 |  |  | 2011 |  |  | 2010 |  |  | 2012 |  |  | 2011 |  |  | 2010 |
|  | (In thousands) |
Components of Net Periodic Benefit Cost |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Service cost for benefits earned during the year |  | $ | 22,424 |  |  | $ | 19,808 |  |  | $ | 18,315 |  |  | $ | 1,856 |  |  | $ | 1,599 |  |  | $ | 1,399 |
Interest cost on accumulated benefit obligation |  |  | 14,800 |  |  |  | 13,473 |  |  |  | 12,091 |  |  |  | 1,241 |  |  |  | 1,189 |  |  |  | 1,130 |
Expected return on plan assets |  |  | (12,108 | ) |  |  | (13,544 | ) |  |  | (11,207 | ) |  |  | — |  |  |  | — |  |  |  | — |
Net amortization of unrecognized amounts |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Prior service cost |  |  | 5,993 |  |  |  | 5,782 |  |  |  | 5,685 |  |  |  | (419 | ) |  |  | (416 | ) |  |  | (416 | )
Actuarial loss |  |  | 4,916 |  |  |  | 411 |  |  |  | 247 |  |  |  | 452 |  |  |  | 449 |  |  |  | 342 |
Net periodic benefit cost |  | $ | 36,025 |  |  | $ | 25,930 |  |  | $ | 25,131 |  |  | $ | 3,130 |  |  | $ | 2,821 |  |  | $ | 2,455 |
For the year ended December 31, 2013, the Company expects to recognize in net periodic benefit cost $6.2 million ($3.8 million net of tax) and $(0.4) million ($0.3 million net of tax) of prior service cost for pension and postretirement plans, respectively, and $6.0 million ($3.7 million net of tax) and $0.5 million ($0.3 million net of tax) of actuarial loss for pension and postretirement plans, respectively, which is included in accumulated other comprehensive income (loss) at December 31, 2012.
|  | Pension Plans |  |  | Postretirement Plans |
|  | 2012 |  |  | 2011 |  |  | 2010 |  |  | 2012 |  |  | 2011 |  |  | 2010 |
Weighted-Average Assumptions Used to Determine Benefit Obligations at December 31 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Discount rate |  |  | 4.25 | % |  |  | 4.75 | % |  |  | 5.50 | % |  |  | 4.00 | % |  |  | 4.50 | % |  |  | 5.25 | %
Rate of compensation increase |  |  | 4.00 | % |  |  | 4.00 | % |  |  | 4.00 | % |  |  | N/A |  |  |  | N/A |  |  |  | N/A |
Weighted-Average Assumptions Used to Determine Net Periodic Benefit Cost for the Years Ended December 31 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Discount rate |  |  | 4.75 | % |  |  | 5.50 | % |  |  | 6.00 | % |  |  | 4.50 | % |  |  | 5.25 | % |  |  | 5.75 | %
Expected return on plan assets |  |  | 6.15 | % |  |  | 7.75 | % |  |  | 7.75 | % |  |  | N/A |  |  |  | N/A |  |  |  | N/A |
Rate of compensation increase |  |  | 4.00 | % |  |  | 4.00 | % |  |  | 4.00 | % |  |  | N/A |  |  |  | N/A |  |  |  | N/A |
The expected return on pension plan assets reflects the expected long-term rates of return for the categories of investments currently held in the plan as well as anticipated returns for additional contributions made in the future. The expected long-term rate of return is adjusted when there are fundamental changes in expected returns on the plan investments. The discount rate assumptions used to calculate the present value of pension and postretirement benefit obligations reflect the rates available on high-quality, fixed-income debt instruments on December 31 st. The rate of compensation increase is another significant assumption used for pension accounting and is determined by the Company based upon annual reviews. In determining net pension and postretirement benefit costs, the Company elected to amortize prior service cost on a straight-line basis over the average remaining service period of employees expected to receive benefits under the plans. A 10% corridor is used to determine the amount of the unrecognized net gain or loss to be amortized. The excess, if any, of the unrecognized net gain or loss over 10% of the greater of the projected benefit obligation or the market-related value of plan assets is amortized over the average remaining service period until retirement for active participants and included in the net periodic benefit cost. The Company assumed health care cost trend rates for its postretirement benefits plans were as follows:
|  | 2012 |  |  | 2011 |  |  | 2010 |
Health care cost trend rate assumed for next year |  |  | 8.00 | % |  |  | 8.00 | % |  |  | 7.50 | %
Rate to which the cost trend rate is assumed to decline (the ultimate trend rate) |  |  | 5.00 | % |  |  | 5.50 | % |  |  | 5.00 | %
Year that the rate reaches the ultimate trend rate |  |  | 2020 |  |  |  | 2016 |  |  |  | 2016 |
A one-percentage point change in assumed health care cost trend rates would have the following effects on the 2012 postretirement benefit obligation and the 2012 net post retirement benefit cost:
|  | 1-Percentage Point Increase |  |  | 1-Percentage Point Decrease |
|  | (In thousands) |
Effect on postretirement benefit obligation |  | $ | 647 |  |  | $ | (575 | )
Effect on net postretirement benefit cost |  |  | 59 |  |  |  | (51 | )
PCA has retained the services of a professional advisor to oversee pension investments and provide recommendations regarding investment strategy. PCA’s overall strategy and related apportionments between equity and debt securities may change from time to time based on market conditions, external economic factors, and the funding status of the plans. Pension plans’ assets were invested in the following classes of securities at December 31, 2012 and 2011:
|  | Percentage of Fair Value |
|  | 2012 |  |  | 2011 |
Equity securities |  |  | 39 | % |  |  | 36 | %
Debt securities |  |  | 61 | % |  |  | 63 | %
Other |  |  | — | % |  |  | 1 | %
The fair values of PCA’s pension plans’ assets at December 31, 2012 and 2011, measured on a recurring basis, by asset category are as follows:
|  | Fair Value Measurements at December 31, 2012 |
Asset Category |  | Total |  |  | Quoted Prices in Active Markets for identical Assets (Level 1) |  |  | Significant Other Observable Inputs (Level 2) |  |  | Significant Unobservable Inputs (Level 3) |
|  | (In thousands) |
Short-term investments |  | $ | 394 |  |  | $ | — |  |  | $ | 394 |  |  | $ | — |
Equity securities: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
U.S. large value |  |  | 15,021 |  |  |  | 15,021 |  |  |  | — |  |  |  | — |
U.S. large growth |  |  | 12,029 |  |  |  | 12,029 |  |  |  | — |  |  |  | — |
U.S. mid-cap value |  |  | 2,481 |  |  |  | 2,481 |  |  |  | — |  |  |  | — |
U.S. mid-cap growth |  |  | 4,734 |  |  |  | 4,734 |  |  |  | — |  |  |  | — |
U.S. small blend |  |  | 5,033 |  |  |  | — |  |  |  | 5,033 |  |  |  | — |
Foreign large blend |  |  | 39,204 |  |  |  | 39,204 |  |  |  | — |  |  |  | — |
Diversified emerging markets |  |  | 7,722 |  |  |  | 7,722 |  |  |  | — |  |  |  | — |
Real estate |  |  | 6,881 |  |  |  | 6,881 |  |  |  | — |  |  |  | — |
Debt securities: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Government bonds |  |  | 29,644 |  |  |  | — |  |  |  | 29,644 |  |  |  | — |
Corporate bonds |  |  | 115,216 |  |  |  | 48,699 |  |  |  | 66,517 |  |  |  | — |
Total |  | $ | 238,359 |  |  | $ | 136,771 |  |  | $ | 101,588 |  |  | $ | — |
|  | Fair Value Measurements at December 31, 2011 |
Asset Category |  | Total |  |  | Quoted Prices in Active Markets for identical Assets (Level 1) |  |  | Significant Other Observable Inputs (Level 2) |  |  | Significant Unobservable Inputs (Level 3) |
|  | (In thousands) |
Short-term investments |  | $ | 1,257 |  |  | $ | — |  |  | $ | 1,257 |  |  | $ | — |
Equity securities: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
U.S. large value |  |  | 11,272 |  |  |  | 11,272 |  |  |  | — |  |  |  | — |
U.S. large growth |  |  | 9,172 |  |  |  | 9,172 |  |  |  | — |  |  |  | — |
U.S. mid-cap value |  |  | 1,914 |  |  |  | 1,914 |  |  |  | — |  |  |  | — |
U.S. mid-cap growth |  |  | 3,684 |  |  |  | 3,684 |  |  |  | — |  |  |  | — |
U.S. small blend |  |  | 3,784 |  |  |  | — |  |  |  | 3,784 |  |  |  | — |
Foreign large blend |  |  | 27,164 |  |  |  | 27,164 |  |  |  | — |  |  |  | — |
Diversified emerging markets |  |  | 5,306 |  |  |  | 5,306 |  |  |  | — |  |  |  | — |
Real estate |  |  | 5,405 |  |  |  | 5,405 |  |  |  | — |  |  |  | — |
Debt securities: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Government bonds |  |  | 24,372 |  |  |  | — |  |  |  | 24,372 |  |  |  | — |
Corporate bonds |  |  | 91,792 |  |  |  | 36,929 |  |  |  | 54,863 |  |  |  | — |
Total |  | $ | 185,122 |  |  | $ | 100,846 |  |  | $ | 84,276 |  |  | $ | — |
The Company makes pension plan contributions that are sufficient to fund its actuarially determined costs, generally equal to the minimum amounts required by the Employee Retirement Income Security Act (ERISA). From time to time the Company may make discretionary contributions in excess of the required minimum amounts. PCA is not required to make any pension plan contributions in 2013 under the “Moving Ahead for Progress in the 21 st Century Act” that was enacted in 2012 which, among other items, provided companies with some pension funding relief. However, PCA currently expects to make discretionary pension contributions of $30.1 million and record pension plan expense of $38.2 million in 2013. This compares to pension contributions of $36.0 million and pension plan expense of $36.0 million in 2012. The following are estimated benefit payments to be paid to current plan participants by year:
|  | Pension Plans |  |  | Postretirement Plans |
|  | (In thousands) |
2013 |  | $ | 6,290 |  |  | $ | 1,333 |
2014 |  |  | 7,926 |  |  |  | 1,430 |
2015 |  |  | 9,719 |  |  |  | 1,508 |
2016 |  |  | 11,500 |  |  |  | 1,639 |
2017 |  |  | 13,304 |  |  |  | 1,821 |
2018 — 2022 |  |  | 97,293 |  |  |  | 11,707 |
The Company has two defined contribution benefit plans that cover all full-time salaried employees and certain hourly employees at several of the Company’s facilities. Employees can make voluntary contributions in accordance with the provisions of their respective plan. The Company made employer-matching contributions of $10.8 million, $10.4 million and $9.6 million during the years ended December 31, 2012, 2011 and 2010, respectively. Effective January 1, 2011, PCA’s Board of Directors adopted a resolution designating the portion of the defined contribution plan’s investments held in the Company’s stock, and any future employee or employer contributions invested in the Company’s stock, as investments in an “Employee Stock Ownership Plan” (“ESOP”). The Company uses the ESOP to provide the Company’s matching contribution in the form of the Company’s stock to the plan participants (full-time salaried employees only). The Company expenses the employer-matching contributions and charges dividends on shares held by the ESOP to retained earnings. Any shares of Company stock held by the ESOP are included in basic shares for earnings-per-share computations. At December 31, 2012 and 2011, the ESOP held 2.1 million and 2.6 million shares, respectively, of the Company’s common stock. Salaried employees who are not participants in the grandfathered pension plan, essentially those salaried employees hired on or after April 12, 1999, receive a service-related Company retirement contribution to their defined contribution plan account in addition to any employer matching contribution. This contribution increases with years of service and ranges from 3% to 5% of base pay. The Company expensed $4.3 million, $3.9 million and $3.1 million for this retirement contribution during the years ended December 31, 2012, 2011 and 2010, respectively.

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- Definition The entire disclosure for pension and other postretirement benefits. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 158 -Paragraph 7, 21, 22 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name FASB Staff Position (FSP) -Number FAS106-2 -Paragraph 20, 21, 22 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Implementation Guide (Q and A) -Number FAS88 -Paragraph 63 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 106 -Paragraph 518 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -URI http://asc.fasb.org/topic&trid=2235017 Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 132R -Paragraph 5, 6, 7, 8 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 7: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 132R -Paragraph 5 -Subparagraph b -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 8: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 132R -Paragraph 8 -Subparagraph m -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 9: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 87 -Paragraph 264 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 10: http://www.xbrl.org/2003/role/presentationRef -Publisher AICPA -Name Accounting Principles Board Opinion (APB) -Number 30 -Paragraph 26 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 11: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Emerging Issues Task Force (EITF) -Number 03-2 -Paragraph 8 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 12: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 132R -Paragraph 5 -Subparagraph h -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 13: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 132R -Paragraph 5 -Subparagraph a -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 14: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 132R -Paragraph 5 -Subparagraph q -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. + Details
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