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Pension Plans | 12 Months Ended
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Sep. 30, 2011
Pension Plans |
Pension Plans | 7. Pension Plans Company-Only Sponsored Plans We sponsor various defined benefit pension plans covering employees of certain U.S. and international subsidiaries. The pension plans provide pension benefits that are based on the employee's compensation and years of service. Our funding policy is to fund the actuarially determined accrued benefits, allowing for projected compensation increases using the projected unit method. The following table sets forth the changes in the plans' combined net benefit obligation (segregated between plans existing within and outside the U.S.) for each balance sheet presented (in thousands):
|  | U.S. Pension Plans |  |  | Non-U.S. Pension Plans |
|  | 2011 |  |  | 2010 |  |  | 2011 |  |  | 2010 |
Net benefit obligation at the beginning of the year |  | $ | 160,264 |  |  | $ | 148,532 |  |  | $ | 1,007,105 |  |  | $ | 842,928 |
Service cost |  |  | 10,684 |  |  |  | — |  |  |  | 30,816 |  |  |  | 22,722 |
Interest cost |  |  | 21,377 |  |  |  | 7,545 |  |  |  | 54,631 |  |  |  | 46,584 |
Participants' contributions |  |  | 3,318 |  |  |  | — |  |  |  | 12,108 |  |  |  | 12,467 |
Actuarial (gains)/losses |  |  | 30,378 |  |  |  | 12,300 |  |  |  | (141,498 | ) |  |  | 134,702 |
Benefits paid |  |  | (34,486 | ) |  |  | (8,113 | ) |  |  | (32,419 | ) |  |  | (25,283 | )
Curtailments/settlements |  |  | — |  |  |  | — |  |  |  | (3,744 | ) |  |  | (6,051 | )
Transfers |  |  | — |  |  |  | — |  |  |  | — |  |  |  | (35 | )
Business combinations/consolidations |  |  | 290,887 |  |  |  | — |  |  |  | 49,638 |  |  |  | — |
Special termination benefits |  |  | 120 |  |  |  | — |  |  |  | — |  |  |  | — |
Effect of exchange rate changes |  |  | — |  |  |  | — |  |  |  | (7,699 | ) |  |  | (20,929 | )
Net benefit obligation at the end of the year |  | $ | 482,542 |  |  | $ | 160,264 |  |  | $ | 968,938 |  |  | $ | 1,007,105 |
The following table sets forth the changes in the combined fair value of the plans' assets (segregated between plans existing within and outside the U.S.) for each balance sheet presented (in thousands):
|  | U.S. Pension Plans |  |  | Non-U.S. Pension Plans |
|  | 2011 |  |  | 2010 |  |  | 2011 |  |  | 2010 |
Fair value of plan assets at the beginning of the year |  | $ | 107,791 |  |  | $ | 106,313 |  |  | $ | 661,825 |  |  | $ | 573,189 |
Actual return on plan assets |  |  | 1,899 |  |  |  | 9,591 |  |  |  | 3,729 |  |  |  | 79,409 |
Employer contributions |  |  | 21,753 |  |  |  | — |  |  |  | 70,575 |  |  |  | 42,595 |
Participants' contributions |  |  | 3,318 |  |  |  | — |  |  |  | 12,108 |  |  |  | 12,467 |
Gross benefits paid |  |  | (34,486 | ) |  |  | (8,113 | ) |  |  | (32,419 | ) |  |  | (25,283 | )
Transfers |  |  | — |  |  |  | — |  |  |  | — |  |  |  | (35 | )
Business combinations/consolidations |  |  | 185,502 |  |  |  | — |  |  |  | 40,922 |  |  |  | — |
Curtailments/settlements |  |  | — |  |  |  | — |  |  |  | (3,744 | ) |  |  | (6,051 | )
Effect of exchange rate changes |  |  | — |  |  |  | — |  |  |  | (8,307 | ) |  |  | (14,466 | )
Fair value of plan assets at the end of the year |  | $ | 285,777 |  |  | $ | 107,791 |  |  | $ | 744,689 |  |  | $ | 661,825 |
The following table reconciles the combined funded statuses of the plans and recognized in the accompanying Consolidated Balance Sheets at September 30, 2011 and October 1, 2010 (segregated between plans existing within and outside the U.S.) (in thousands):
|  | U.S. Pension Plans |  |  | Non-U.S. Pension Plans |
|  | 2011 |  |  | 2010 |  |  | 2011 |  |  | 2010 |
Net benefit obligation at the end of the year |  | $ | 482,542 |  |  | $ | 160,264 |  |  | $ | 968,938 |  |  | $ | 1,007,105 |
Fair value of plan assets at the end of the year |  |  | 285,777 |  |  |  | 107,791 |  |  |  | 744,689 |  |  |  | 661,825 |
Under funded amount recognized at the end of the year |  | $ | 196,765 |  |  | $ | 52,473 |  |  | $ | 224,249 |  |  | $ | 345,280 |
The following table presents the amounts recognized in the accompanying Consolidated Balance Sheets at September 30, 2011 and October 1, 2010 (segregated between plans existing within and outside the U.S.) (in thousands):
|  | U.S. Pension Plans |  |  | Non-U.S. Pension Plans |
|  | 2011 |  |  | 2010 |  |  | 2011 |  |  | 2010 |
Accrued benefit cost included in current liabilities |  | $ | — |  |  | $ | — |  |  | $ | 1,690 |  |  | $ | 1,473 |
Accrued benefit cost included in noncurrent liabilities |  |  | 196,765 |  |  |  | 52,473 |  |  |  | 222,559 |  |  |  | 343,807 |
Net amount recognized at the end of the year |  | $ | 196,765 |  |  | $ | 52,473 |  |  | $ | 224,249 |  |  | $ | 345,280 |
Included in the tables above for fiscal 2011 are amounts relating to a pension plan in the U.S. covering employees of a certain entity which the Company began consolidating at the beginning of this fiscal year. The covered employees are assigned to a particular operating contract with the U.S. government; it is the intention of the parties to the contract that the cost of this pension plan will be fully reimbursed by the U.S. government pursuant to applicable cost accounting standards. Included in "Other Noncurrent Assets" in the accompanying Consolidated Balance Sheet at September 30, 2011 is a receivable from the U.S. government of approximately $140.9 million representing the underfunded amount for this pension plan. The following table presents the significant actuarial assumptions used in determining the funded statuses of the Company's U.S. plans for each fiscal year presented:
|  | 2011 |  |  | 2010 |  |  | 2009 |
Weighted average discount rates |  |  | 4.3% to 4.6 | % |  |  | 4.6 | % |  |  | 5.25 | %
Rates of compensation increases |  |  | 3.5 | % |  |  | — |  |  |  | — |
The following table presents the significant actuarial assumptions used in determining the funded statuses of the Company's Non-U.S. plans for each fiscal year presented:
|  | 2011 |  |  | 2010 |  |  | 2009 |
Weighted average discount rates |  |  | 2.6% to 5.9 | % |  |  | 2.1% to 5.1 | % |  |  | 2.5% to 5.6 | %
Rates of compensation increases |  |  | 3.0% to 3.5 | % |  |  | 3.25% to 3.5 | % |  |  | 3.5 | %
The following table presents certain amounts relating to our U.S. pension plans recognized in accumulated other comprehensive loss at September 30, 2011 and October 1, 2010 (in thousands):
|  | 2011 |  |  | 2010 |  |  | 2009 |
Arising during the period: |  |  |  |  |  |  |  |  |  |  |  |
Net actuarial loss |  | $ | 7,486 |  |  | $ | 8,297 |  |  | $ | 24,585 |
Reclassification adjustments: |  |  |  |  |  |  |  |  |  |  |  |
Net actuarial gain |  |  | (2,011 | ) |  |  | (1,154 | ) |  |  | (811 | )
Total |  | $ | 5,475 |  |  | $ | 7,143 |  |  | $ | 23,774 |
The following table presents certain amounts relating to our Non-U.S. pension plans recognized in accumulated other comprehensive loss at September 30, 2011 and October 1, 2010 (in thousands):
|  | 2011 |  |  | 2010 |  |  | 2009 |
Arising during the period: |  |  |  |  |  |  |  |  |  |  |  |
Net actuarial (gain) loss |  | $ | (73,258 | ) |  | $ | 64,809 |  |  | $ | 63,028 |
Prior service cost (benefit) |  |  | 1,005 |  |  |  | (117 | ) |  |  | (32 | )
Total |  |  | (72,253 | ) |  |  | 64,692 |  |  |  | 62,996 |
Reclassification adjustments: |  |  |  |  |  |  |  |  |  |  |  |
Net actuarial gain |  |  | (4,990 | ) |  |  | (7,646 | ) |  |  | (3,700 | )
Prior service benefit |  |  | (1,406 | ) |  |  | (193 | ) |  |  | (243 | )
Total |  |  | (6,396 | ) |  |  | (7,839 | ) |  |  | (3,943 | )
Total |  | $ | (78,649 | ) |  | $ | 56,853 |  |  | $ | 59,053 |
The following table presents certain amounts relating to our pension plans recorded in accumulated other comprehensive loss that have not yet been recognized as components of net periodic pension cost at September 30, 2011 and October 1, 2010 (segregated between plans existing within and outside the U.S.) (in thousands):
|  | U.S. Pension Plans |  |  | Non-U.S. Pension Plans |
|  | 2011 |  |  | 2010 |  |  | 2011 |  |  | 2010 |
Net actuarial loss |  | $ | 68,224 |  |  | $ | 62,749 |  |  | $ | 124,560 |  |  | $ | 202,806 |
Prior service cost |  |  | — |  |  |  | — |  |  |  | 1,166 |  |  |  | 1,569 |
Total |  | $ | 68,224 |  |  | $ | 62,749 |  |  | $ | 125,726 |  |  | $ | 204,375 |
The following table presents the amount of accumulated comprehensive income that will be amortized against earnings as part of our net periodic pension cost in fiscal 2012 (segregated between plans existing within and outside the U.S.) (in thousands):
|  | U.S. Pension Plans |  |  | Non-U.S. Pension Plans |
Unrecognized net actuarial loss |  | $ | 3,217 |  |  | $ | 8,138 |
Unrecognized prior service cost |  |  | — |  |  |  | 247 |
Accumulated comprehensive loss to be recorded against earnings |  | $ | 3,217 |  |  | $ | 8,385 |
We consider various factors in developing the estimates for the expected, long-term rates of return on plan assets. These factors include the projected, long-term rates of returns on the various types of assets in which the plans invest, as well as historical returns. In general, investment allocations are determined by each plan's trustees and/or investment committees. The objectives of the plans' investment policies are to (i) maximize returns while preserving capital; (ii) provide returns sufficient to meet the current and long-term obligations of the plan as the obligations become due; and (iii) maintain a diversified portfolio of assets so as to reduce the risk associated with having a disproportionate amount of the plans' total assets invested in any one type of asset, issuer or geography. None of our pension plans hold Jacobs common stock directly (although some plans may hold shares indirectly through investments in mutual funds). The plans' weighted average asset allocations at September 30, 2011 and October 1, 2010 (the measurement dates used in valuing the plans' assets and liabilities) were as follows:
|  | U.S. Pension Plans |  |  | Non-U.S. Pension Pans |
|  | 2011 |  |  | 2010 |  |  | 2011 |  |  | 2010 |
Equity securities |  |  | 68 | % |  |  | 70 | % |  |  | 41 | % |  |  | 39 | %
Debt securities |  |  | 23 | % |  |  | 22 | % |  |  | 37 | % |  |  | 37 | %
Real estate investments |  |  | 2 | % |  |  | 3 | % |  |  | 6 | % |  |  | 6 | %
Other |  |  | 7 | % |  |  | 5 | % |  |  | 16 | % |  |  | 18 | %
The following table presents the fair value of the Company's U.S. pension plan assets at September 30, 2011 segregated by level of fair value measurement inputs within the fair value hierarchy promulgated by U.S. GAAP (refer to Note 2—Significant Accounting Policies, above) (in thousands):
|  | Fair Value, Determined Using Fair Value Measurement Inputs |
|  | Level 1 |  |  | Level 3 |  |  | Total |
U.S. Domestic equities |  | $ | 172,986 |  |  | $ | — |  |  | $ | 172,986 |
Overseas equities |  |  | 22,057 |  |  |  | — |  |  |  | 22,057 |
U.S. Domestic bonds |  |  | 66,333 |  |  |  | — |  |  |  | 66,333 |
Cash and equivalents |  |  | 4,203 |  |  |  | — |  |  |  | 4,203 |
Real estate |  |  | — |  |  |  | 5,353 |  |  |  | 5,353 |
Hedge funds |  |  | — |  |  |  | 14,845 |  |  |  | 14,845 |
Total |  | $ | 265,579 |  |  | $ | 20,198 |  |  | $ | 285,777 |
The following table presents the fair value of the Company's Non-U.S. pension plan assets at September 30, 2011 segregated by level of fair value measurement inputs within the fair value hierarchy promulgated by U.S. GAAP (refer to Note 2—Significant Accounting Policies, above) (in thousands):
|  | Fair Value, Determined Using Fair Value Measurement Inputs |
|  | Level 1 |  |  | Level 3 |  |  | Total |
U.S. Domestic equities |  | $ | 156,264 |  |  | $ | — |  |  | $ | 156,264 |
Overseas equities |  |  | 149,926 |  |  |  | — |  |  |  | 149,926 |
U.S. Domestic bonds |  |  | 262,377 |  |  |  | — |  |  |  | 262,377 |
Overseas bonds |  |  | 13,794 |  |  |  | — |  |  |  | 13,794 |
Cash and equivalents |  |  | 14,486 |  |  |  | — |  |  |  | 14,486 |
Infrastructure / Raw goods |  |  | — |  |  |  | 4,776 |  |  |  | 4,776 |
Real estate |  |  | — |  |  |  | 43,997 |  |  |  | 43,997 |
Insurance contracts |  |  | — |  |  |  | 17,293 |  |  |  | 17,293 |
Hedge funds |  |  | — |  |  |  | 81,776 |  |  |  | 81,776 |
Total |  | $ | 596,847 |  |  | $ | 147,842 |  |  | $ | 744,689 |
The following table presents the fair value of the Company's U.S. pension plan assets at October 1, 2010 segregated by level of fair value measurement inputs within the fair value hierarchy promulgated by U.S. GAAP (refer to Note 2—Significant Accounting Policies, above) (in thousands):
|  | Fair Value, Determined Using Fair Value Measurement Inputs |
|  | Level 1 |  |  | Level 3 |  |  | Total |
U.S. Domestic equities |  | $ | 64,520 |  |  | $ | — |  |  | $ | 64,520 |
Overseas equities |  |  | 10,526 |  |  |  | — |  |  |  | 10,526 |
U.S. Domestic bonds |  |  | 2,935 |  |  |  | — |  |  |  | 2,935 |
Overseas bonds |  |  | 20,452 |  |  |  | — |  |  |  | 20,452 |
Cash and equivalents |  |  | 703 |  |  |  | — |  |  |  | 703 |
Real estate |  |  | — |  |  |  | 3,164 |  |  |  | 3,164 |
Hedge funds |  |  | — |  |  |  | 5,491 |  |  |  | 5,491 |
Total |  | $ | 99,136 |  |  | $ | 8,655 |  |  | $ | 107,791 |
The following table presents the fair value of the Company's Non-U.S. pension plan assets at October 1, 2010 segregated by level of fair value measurement inputs within the fair value hierarchy promulgated by U.S. GAAP (refer to Note 2—Significant Accounting Policies, above) (in thousands):
|  | Fair Value, Determined Using Fair Value Measurement Inputs |
|  | Level 1 |  |  | Level 3 |  |  | Total |
U.S. Domestic equities |  | $ | 135,060 |  |  | $ | — |  |  | $ | 135,060 |
Overseas equities |  |  | 118,145 |  |  |  | — |  |  |  | 118,145 |
U.S. Domestic bonds |  |  | 241,251 |  |  |  | — |  |  |  | 241,251 |
Overseas bonds |  |  | 1,376 |  |  |  | — |  |  |  | 1,376 |
Cash and equivalents |  |  | 15,486 |  |  |  | — |  |  |  | 15,486 |
"With Profits" funds |  |  | — |  |  |  | 1,482 |  |  |  | 1,482 |
Real estate |  |  | — |  |  |  | 38,351 |  |  |  | 38,351 |
Insurance contracts |  |  | — |  |  |  | 27,465 |  |  |  | 27,465 |
Hedge funds |  |  | — |  |  |  | 83,209 |  |  |  | 83,209 |
Total |  | $ | 511,318 |  |  | $ | 150,507 |  |  | $ | 661,825 |
The following table summarizes the changes in the fair value of the Company's U.S. Plans' Level 3 assets for the year ended September 30, 2011 (in thousands):
|  | Real Estate |  |  | Hedge Funds |
Balance, beginning of year |  | $ | 3,164 |  |  | $ | 5,491 |
Transfers |  |  | 4,661 |  |  |  | 9,208 |
Realized and unrealized gains (losses) |  |  | (2,472 | ) |  |  | 146 |
Balance, end of year |  | $ | 5,353 |  |  | $ | 14,845 |
The following table summarizes the changes in the fair value of the Company's Non-U.S. Plans' Level 3 assets for the year ended September 30, 2011 (in thousands):
|  | Infrastructure / Raw Goods |  |  | Real Estate |  |  | Insurance Contracts |  |  | Hedge Funds |  |  | "With Profits" Funds |
Balance, beginning of year |  | $ | — |  |  | $ | 38,351 |  |  | $ | 27,465 |  |  | $ | 83,209 |  |  | $ | 1,482 |
Purchases, sales, and settlements |  |  | 4,776 |  |  |  | 2,248 |  |  |  | 323 |  |  |  | (1,452 | ) |  |  | — |
Realized and unrealized gains |  |  | — |  |  |  | 3,799 |  |  |  | 593 |  |  |  | 937 |  |  |  | — |
Transfers |  |  | — |  |  |  | — |  |  |  | (10,964 | ) |  |  | — |  |  |  | (1,513 | )
Effect of exchange rate changes |  |  | — |  |  |  | (401 | ) |  |  | (124 | ) |  |  | (918 | ) |  |  | 31 |
Balance, end of year |  | $ | 4,776 |  |  | $ | 43,997 |  |  | $ | 17,293 |  |  | $ | 81,776 |  |  | $ | — |
The following table summarizes the changes in the fair value of the Company's U.S. Plans' Level 3 assets for the year ended October 1, 2010 (in thousands):
|  | Real Estate |  |  | Hedge Funds |
Balance, beginning of year |  | $ | 3,387 |  |  | $ | 5,505 |
Realized and unrealized losses |  |  | (223 | ) |  |  | (14 | )
Balance, end of year |  | $ | 3,164 |  |  | $ | 5,491 |
The following table summarizes the changes in the fair value of the Company's Non-U.S. Plans' Level 3 assets for the year ended October 1, 2010 (in thousands):
|  | "With Profits" Funds |  |  | Real Estate |  |  | Insurance Contracts |  |  | Hedge Funds |
Balance, beginning of year |  | $ | 1,557 |  |  | $ | 31,047 |  |  | $ | 25,706 |  |  | $ | 52,323 |
Purchases, sales, and settlements |  |  | — |  |  |  | 3,247 |  |  |  | — |  |  |  | 20,546 |
Realized and unrealized gains |  |  | (55 | ) |  |  | 4,661 |  |  |  | 2,888 |  |  |  | 10,699 |
Transfers |  |  | — |  |  |  | (5 | ) |  |  | — |  |  |  | — |
Effect of exchange rate changes |  |  | (20 | ) |  |  | (599 | ) |  |  | (1,129 | ) |  |  | (359 | )
Balance, end of year |  | $ | 1,482 |  |  | $ | 38,351 |  |  | $ | 27,465 |  |  | $ | 83,209 |
The following table presents the amount of cash contributions we anticipate making into the plans during fiscal 2012 (in thousands):
|  | U.S. Pension Plans |  |  | Non-U.S. Pension Pans |
Anticipated cash contributions |  | $ | 60,974 |  |  | $ | 48,345 |
The following table presents the total benefit payments expected to be paid to pension plan participants during each of the next five fiscal years, and in total for the five years thereafter (in thousands):
|  | U.S. Pension Plans |  |  | Non-U.S. Pension Pans |
2012 |  | $ | 74,472 |  |  | $ | 33,946 |
2013 |  |  | 35,503 |  |  |  | 36,379 |
2014 |  |  | 38,211 |  |  |  | 37,602 |
2015 |  |  | 29,728 |  |  |  | 40,738 |
2016 |  |  | 36,150 |  |  |  | 46,146 |
For the period 2017 through 2021 |  |  | 210,743 |  |  |  | 286,879 |
The following table presents the components of net periodic pension cost for the Company's U.S. plans recognized in the accompanying Consolidated Statements of Earnings for each of the last three fiscal years (in thousands):
|  | 2011 |  |  | 2010 |  |  | 2009 |
Service cost |  | $ | 10,684 |  |  | $ | — |  |  | $ | — |
Interest cost |  |  | 21,377 |  |  |  | 7,545 |  |  |  | 8,147 |
Expected return on plan assets |  |  | (23,558 | ) |  |  | (10,566 | ) |  |  | (9,208 | )
Actuarial loss |  |  | 7,025 |  |  |  | 1,846 |  |  |  | 1,038 |
Prior service cost |  |  | (103 | ) |  |  | — |  |  |  | — |
Net pension cost, before special items |  |  | 15,425 |  |  |  | (1,175 | ) |  |  | (23 | )
Special termination benefits |  |  | 120 |  |  |  | — |  |  |  | — |
Total net periodic pension cost recognized |  | $ | 15,545 |  |  | $ | (1,175 | ) |  | $ | (23 | )
The following table presents the components of net periodic pension cost for the Company's Non-U.S. plans recognized in the accompanying Consolidated Statements of Earnings for each of the last three fiscal years (in thousands):
|  | 2011 |  |  | 2010 |  |  | 2009 |
Service cost |  | $ | 30,816 |  |  | $ | 22,722 |  |  | $ | 19,212 |
Interest cost |  |  | 54,631 |  |  |  | 46,584 |  |  |  | 41,634 |
Expected return on plan assets |  |  | (50,033 | ) |  |  | (36,988 | ) |  |  | (35,629 | )
Actuarial loss |  |  | 13,535 |  |  |  | 10,488 |  |  |  | 4,078 |
Prior service cost |  |  | 303 |  |  |  | 293 |  |  |  | 293 |
Net pension cost, before special items |  |  | 49,252 |  |  |  | 43,099 |  |  |  | 29,588 |
Special termination benefits |  |  | — |  |  |  | — |  |  |  | 203 |
Curtailments and settlements |  |  | 381 |  |  |  | 1,206 |  |  |  | — |
Total net periodic pension cost recognized |  | $ | 49,633 |  |  | $ | 44,305 |  |  | $ | 29,791 |
Multiemployer Plans In the United States and Canada, we contribute to various trusteed pension plans covering hourly construction employees under industry-wide agreements. We also contribute to various trusteed plans in certain countries in Europe covering both hourly and certain salaried employees. Contributions are based on the hours worked by employees covered under these agreements and are charged to direct costs of contracts on a current basis. Information from the plans' administrators is not available to permit us to determine our share of unfunded benefits, if any. The following table presents the Company's contributions to these multiemployer plans during fiscal 2011, 2010, and 2009 (in thousands):
|  | 2011 |  |  | 2010 |  |  | 2009 |
Contributions to multiemployer pension plans |  | $ | 98,270 |  |  | $ | 65,382 |  |  | $ | 51,958 |

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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 Accounting Standards Codification -Topic 715 -URI http://asc.fasb.org/topic&trid=2235017 Reference 2: 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 3: 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 4: 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 5: 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 6: 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. 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