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Retirement Plans | 12 Months Ended
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Dec. 31, 2011
Retirement Plans [Abstract] |
Retirement Plans | Note 16. Retirement Plans (a) Selective Insurance Retirement Savings Plan ("Retirement Savings Plan") Selective Insurance Company of America ("SICA") offers a voluntary defined contribution 401(k) plan to employees who meet eligibility requirements. Participants can contribute 2% to 50% of their defined compensation to the Retirement Savings Plan not to exceed limits established by the IRS. Employees age 50 or older who are contributing the maximum may also make additional contributions not to exceed the additional amount permitted by the Internal Revenue Service ("IRS"). Effective October 1, 2011, SICA appointed T. Rowe Price Trust Company as trustee to the Retirement Savings Plan. Certain terms of the Retirement Savings Plan were amended effective January 1, 2011. The following table presents information regarding plan terms in effect as of December 31, 2010 and the related January 1, 2011 revisions:
| As of December 31, 2010 | Effective January 1, 2011
SICA match | 65% of participant contributions up to 7% of defined compensation | 100% of participant contributions up to the first 3% of defined compensation and 50% up to the next 3%
Enhanced match/non-elective contribution1 | 100% match up to 2% of defined compensation and non-elective contributions equal to 2% of defined compensation | Enhanced match eliminated and non-elective contributions increased to 4%
Vesting of match/non-elective contribution | Vesting period of six years for SICA match and three years for SICA non-elective contribution | Immediately vested
HCE contributions | Limited | No longer subject to previous limitation
(1) Effective January 1, 2006, the Retirement Savings Plan was amended to include additional enhanced matching contributions and non-elective contributions for otherwise eligible employees who, because of their date of hire after December 31, 2005, are not eligible to participate in the Retirement Income Plan for Selective Insurance Company of America ("Retirement Income Plan"). Employer contributions to the Retirement Savings Plan amounted to $7.0 million in 2011, $6.3 million in 2010, and $6.0 million in 2009. The Retirement Savings Plan allows employees to make voluntary contributions to a number of diversified investment options on a before and/or after-tax basis. Until March 10, 2009, the Parent's common stock fund had been an investment option, but on such date, this fund was closed to new contributions. Shares of the Parent's common stock issued under this plan were 13,983 during 2009. (b) Deferred Compensation Plan SICA offers a nonqualified deferred compensation plan ("Deferred Compensation Plan") to a group of management or highly compensated employees (the "Participants") as a method of recognizing and retaining such employees. The Deferred Compensation Plan provides the Participants the opportunity to elect to defer receipt of specified portions of compensation and to have such deferred amounts deemed to be invested in specified investment options. A Participant in the Deferred Compensation Plan may elect to defer compensation or awards to be received, including up to: (i) 50% of annual base salary; (ii) 90% of annual bonus; and/or (iii) a percentage of other compensation as otherwise designated by the administrator of the Deferred Compensation Plan. In addition to the deferrals elected by the Participants, SICA may also choose to make matching contributions to the deferral accounts of some or all Participants to the extent a Participant did not receive the maximum matching contribution permissible under the Retirement Savings Plan due to limitations under the Internal Revenue Code or the Retirement Savings Plan. The Deferred Compensation Plan was amended effective January 1, 2010 to add a non-elective contribution of 4% of eligible compensation to the extent a participant could not receive the maximum non-elective contribution in the Retirement Savings Plan due to the limitations of the Retirement Savings Plan and the Internal Revenue Code. SICA may also choose at any time to make discretionary contributions to the deferral account of any Participant in our sole discretion. No discretionary contributions were made in 2011, 2010, or 2009. SICA contributed $0.1 million in 2011, $0.2 million in 2010, and $0.1 million in 2009 to the Deferred Compensation Plan. (c) Retirement Income Plan and Post-retirement Plan The Retirement Income Plan is a noncontributory defined benefit plan covering all SICA employees who met eligibility requirements prior to January 1, 2006. As of such date, the plan was amended to eliminate eligibility for plan participation by employees first hired on or after January 1, 2006. If otherwise qualified, these employees will, however, be eligible for non-elective contributions from SICA under the Retirement Savings Plan as discussed above. The funding policy provides that payments to the pension trust shall be equal to the minimum funding requirements of the Employee Retirement Income Security Act, plus additional amounts that the Board of the plan sponsor, may approve from time to time. The Retirement Income Plan was amended as of July 1, 2002 to provide for different calculations based on service with the company as of that date. Monthly benefits payable under the Retirement Income Plan and Supplemental Excess Retirement Plan at normal retirement age are computed under the terms of those agreements. The earliest retirement age is age 55 with 10 years of service or the attainment of 70 points (age plus years of service). If a participant chooses to begin receiving benefits before their 65th birthday, the amount of their monthly benefit would be reduced in accordance with the provisions of the plan. At retirement, participants receive monthly pension payments and may choose among five payment options, including joint and survivor options. Prior to April 1, 2009, SICA provided a life insurance benefit ("Retirement Life Plan") for employees who terminated employment and met the age and service requirements to otherwise be eligible for a benefit under the Retirement Income Plan ("Retirees"). Retirees who terminated employment with SICA on or prior to March 31, 2009 are eligible for a maximum life insurance benefit, depending upon the Retiree's date of termination ranging from $10,000 to $100,000. On April 1, 2009, SICA eliminated the benefits under the Retirement Life Plan to active employees. This elimination resulted in a curtailment to the plan, the benefit of which was $4.2 million in 2009 and was composed of: (i) a $2.8 million reversal of the Retirement Life Plan liability; and (ii) a $1.4 million reversal of prior service credits and net actuarial losses included in AOCI. The funded status of the Retirement Income Plan and Retirement Life Plan was recognized on the Consolidated Balance Sheets for 2011 and 2010, the details of which are as follows:
December 31, |  | Retirement Income Plan |  | Retirement Life Plan
($ in thousands) |  | 2011 |  | 2010 |  | 2011 |  | 2010
Change in Benefit Obligation: |  |  |  |  |  |  |  |
Benefit obligation, beginning of year | $ | 230,642 |  | 200,041 |  | 5,700 |  | 5,503
Service cost |  | 7,575 |  | 7,626 |  | - |  | -
Interest cost |  | 12,349 |  | 11,914 |  | 306 |  | 316
Actuarial losses |  | 9,177 |  | 16,339 |  | 224 |  | 201
Benefits paid |  | (5,734) |  | (5,278) |  | (333) |  | (320)
Benefit obligation, end of year | $ | 254,009 |  | 230,642 |  | 5,897 |  | 5,700
Change in Fair Value of Assets: |  |  |  |  |  |  |  |
Fair value of assets, beginning of year | $ | 173,311 |  | 139,749 |  | - |  | -
Actual return on plan assets, net of expenses |  | 6,526 |  | 15,743 |  | - |  | -
Contributions by the employer to funded plans |  | 8,400 |  | 23,000 |  | - |  | -
Contributions by the employer to unfunded plans |  | 111 |  | 97 |  | - |  | -
Benefits paid |  | (5,734) |  | (5,278) |  | - |  | -
Fair value of assets, end of year | $ | 182,614 |  | 173,311 |  | - |  | -
Funded status |  | (71,395) |  | (57,331) |  | (5,897) |  | (5,700)
Amounts Recognized in the Consolidated Balance Sheet: |  |  |  |  |  |  |  |
Liabilities |  | (71,395) |  | (57,331) |  | (5,897) |  | (5,700)
Net pension liability, end of year | $ | (71,395) |  | (57,331) |  | (5,897) |  | (5,700)
Amounts Recognized in AOCI |  |  |  |  |  |  |  |
Prior service cost | $ | 176 |  | 326 |  | - |  | -
Net actuarial loss |  | 83,321 |  | 70,901 |  | 1,047 |  | 841
Total | $ | 83,497 |  | 71,227 |  | 1,047 |  | 841
Other Information as of December 31: |  |  |  |  |  |  |  |
Accumulated benefit obligation | $ | 223,655 |  | 199,028 |  | - |  | -
Weighted-Average Liability Assumptions as of |  |  |  |  |  |  |  |
December 31: |  |  |  |  |  |  |  |
Discount rate |  | 5.16 | % | 5.55 | % | 5.16 | % | 5.55
Rate of compensation increase |  | 4.00 | % | 4.00 | % | - |  | -
|  | Retirement Income Plan |  | Retirement Life Plan
($ in thousands) |  | 2011 |  | 2010 |  | 2009 |  | 2011 |  | 2010 |  | 2009
Components of Net Periodic Benefit Cost and |  |  |  |  |  |  |  |  |  |  |  |
Other Amounts Recognized in Other |  |  |  |  |  |  |  |  |  |  |  |
Comprehensive (Income) Loss: |  |  |  |  |  |  |  |  |  |  |  |
Net Periodic Benefit Cost: |  |  |  |  |  |  |  |  |  |  |  |
Service cost | $ | 7,575 |  | 7,626 |  | 7,078 |  | - |  | - |  | 32
Interest cost |  | 12,349 |  | 11,914 |  | 10,944 |  | 306 |  | 316 |  | 361
Expected return on plan assets |  | (13,924) |  | (11,247) |  | (9,214) |  | - |  | - |  | -
Amortization of unrecognized prior service cost (credit) |  | 150 |  | 150 |  | 150 |  | - |  | - |  | (44)
Amortization of unrecognized actuarial loss |  | 4,154 |  | 4,128 |  | 4,660 |  | 18 |  | 6 |  | -
Curtailment income |  | - |  | - |  | - |  | - |  | - |  | (4,217)
Total net periodic cost/(income) |  | 10,304 |  | 12,571 |  | 13,618 |  | 324 |  | 322 |  | (3,868)
Other Changes in Plan Assets and Benefit |  |  |  |  |  |  |  |  |  |  |  |
Obligations Recognized in Other Comprehensive |  |  |  |  |  |  |  |  |  |  |  |
(Income) Loss: |  |  |  |  |  |  |  |  |  |  |  |
Net actuarial loss (gain) | $ | 16,575 |  | 11,844 |  | (3,470) |  | 224 |  | 201 |  | 646
Reversal of amortization of net actuarial loss |  | (4,154) |  | (4,128) |  | (4,660) |  | (18) |  | (6) |  | (614)
Reversal of amortization of prior service (cost) credit |  | (150) |  | (150) |  | (150) |  | - |  | - |  | 2,045
Total recognized in other comprehensive (income) loss |  | 12,271 |  | 7,566 |  | (8,280) |  | 206 |  | 195 |  | 2,077
Total recognized in net periodic benefit cost and other |  |  |  |  |  |  |  |  |  |  |  |
comprehensive (income) loss | $ | 22,575 |  | 20,137 |  | 5,338 |  | 530 |  | 517 |  | (1,791)
The amortization of prior service cost related to the Retirement Income Plan and Retirement Life Plan is determined using a straight-line amortization of the cost over the average remaining service period of employees expected to receive benefits under the Plans. The estimated net actuarial loss and prior service cost for the Retirement Income Plan that will be amortized from AOCI into net periodic benefit cost during the 2012 fiscal year are $5.5 million and $0.2 million, respectively.
|  | Retirement Income Plan |  | Retirement Life Plan
($ in thousands) |  | 2011 |  | 2010 |  | 2009 |  | 2011 |  | 2010 |  | 2009
Weighted-Average Expense Assumptions |  |  |  |  |  |  |  |  |  |  |  |
for the years ended December 31: |  |  |  |  |  |  |  |  |  |  |  |
Discount rate |  | 5.55 | % | 5.93 | % | 6.24 |  | 5.55 |  | 5.93 |  | 6.24
Expected return on plan assets |  | 8.00 | % | 8.00 | % | 8.00 |  | - |  | - |  | -
Rate of compensation increase |  | 4.00 | % | 4.00 | % | 4.00 |  | - |  | - |  | 4.00
Our measurement date was December 31, 2011 and our expected return on plan assets was 7.75%, which was based primarily on the Retirement Income Plan's long-term historical returns. In addition to the plan's historical returns, we consider long-term historical rates of return on the respective asset classes. Our expected return, after examining recent market conditions and trends, approximates our actual 8.0% annualized return achieved since plan inception for all plan assets. Our 2011 discount rate used to value the liability was 5.16% for both the Retirement Income Plan and the Retirement Life Plan. When determining the most appropriate discount rate to be used in the valuation, we consider, among other factors, our expected pay out patterns of the plans' obligations as well as our investment strategy and we ultimately select the rate that we believe best represents our estimate of the inherent interest rate at which our pension benefits can be effectively settled. Plan Assets Assets of the Retirement Income Plan are invested to ensure that principal is preserved and enhanced over time. In addition, the Retirement Income Plan is expected to perform above average relative to comparable funds without assuming undue risk, and to add value through active management. Our return objective is to exceed the returns of the plan's policy benchmark, which is the return the plan would have earned if the assets were invested according to the target asset class weightings and earned index returns. The Retirement Income Plan's exposure to a concentration of credit risk is limited by the diversification of investments across varied financial instruments, including common stocks, mutual funds, non-publicly traded stocks, investments in limited partnerships, fixed income securities, and short-term investments. Allocations to these instruments may vary from time to time. In 2012, we will continue to phase in adjustments to the asset allocation of the Retirement Income Plan to a more liability driven investment strategy. The Retirement Income Plan's equity investments may not contain investments in any one security greater than 8% of the portfolio value, nor have more than 5% of the outstanding shares of any one corporation. The use of derivative instruments is permitted under certain circumstances, but shall not be used for unrelated speculative hedging or to apply leverage to portfolio positions. Within the alternative investments portfolio, some leverage is permitted as defined and limited by the partnership agreements. The plan's allocated target and ranges, as well as the actual weighted average asset allocation by investment categories, at December 31 was as follows:
| 2011 |  | 2010 |
| Target |  | Range |  | Actual |  | Actual |
| Percentage |  | Percentage |  | Percentage |  | Percentage |
Equity |  |  |  |  |  |  |  |
Large capitalization | 24 |  | 17 - 31 |  | 18 |  | 19 |
Small and mid capitalization | 10 |  | 6 - 14 |  | 8 |  | 9 |
International | 10 |  | 6 - 14 |  | 7 |  | 8 |
Alternative investments | 15 |  | 20 - 34 |  | 9 |  | 11 |
Fixed income |  |  |  |  |  |  |  |
Domestic core | 16 |  | 0 - 21 |  | 17 |  | 15 |
Global emerging markets | 13 |  | 0 - 18 |  | 14 |  | 12 |
Liability driven investments | 12 |  | 0- 45 |  | 20 |  | 16 |
Cash and short-term investments | 0 |  | 0- 5 |  | 7 |  | 10 |
Total |  |  |  |  | 100 |  | 100 |
The Retirement Income Plan had no investments in the Parent's common stock as of December 31, 2011 and 2010. The fair value of our Retirement Income Plan investments is generated using various valuation techniques. We follow the methodology discussed in Note 2. "Summary of Significant Accounting Policies," regarding pricing and valuation techniques, as well as the fair value hierarchy, for equity and fixed maturity securities and short-term investments held in the Retirement Income Plan. The techniques used to determine the fair value the Retirement Income Plan's remaining invested assets are as follows: For valuations of the mutual funds, we utilize a market approach wherein the quoted prices in the active market for identical assets are used. All of the mutual funds are traded in active markets at their net asset value per share. There are no restrictions as to the redemption of these investments nor do we have any contractual obligations to further invest in any of the individual mutual funds. These investments are classified as Level 1 in the fair value hierarchy. The deposit administration contract is carried at cost, which approximates fair value. Given the liquid nature of the underlying investments in overnight cash deposits and other short term duration products, we have determined that a correlation exists between the deposit administration contract and other short-term investments such as money market funds. As such, this investment is classified as Level 2 in the fair value hierarchy. For valuations of the investments in limited partnerships, fair value is based on the Retirement Income Plan's ownership interest in the reported net asset values as a practical expedient. The majority of the net asset values are reported to us on a one quarter lag. We assess whether these reported net asset values are indicative of market activity that has occurred since the date of their valuation by the investees: (i) by reviewing the overall market fluctuation and whether a material impact to our investments' valuation could have occurred; and (ii) through routine conversations with the underlying funds' general partners/managers discussing, among other things, conditions or events having significant impacts to their portfolio assets that have occurred subsequent to the reported date, if any. The majority of the limited partnership investments cannot be redeemed with the investees as our partnership agreements require our commitment for the duration of the underlying funds' lives. In the fourth quarter of 2010, we sold three of our limited partnership interests in the secondary market. As of December 31, 2011, there is no active plan to sell any of our remaining interests in the limited partnership investments; however, given the volatility in these investments over the recent past, we may continue to entertain potential opportunities to limit our exposure to these investments through the use of the secondary market. These limited partnerships have been fair valued using Level 3 inputs. The Retirement Income Plan has one limited partnership investment in a hedge fund that can be redeemed semi-annually subject to a 30 day notification of intent to redeem. Therefore, we are unable to redeem this investment at the net asset value reported to the plan at December 31, 2011 and 2010. However, we have determined that we have the ability to redeem this investment in the near term and the time between the redemption date and the valuation date is not significant enough to allow for a significant change in fair value. As a result of this determination, this fund has been fair valued using Level 2 inputs as of December 31, 2011 and 2010 using the net asset value of our ownership interest in partners' capital. The following tables provide quantitative disclosures of the Retirement Income Plan's invested assets that are measured at fair value on a recurring basis:
December 31, 2011 |  |  |  | Fair Value Measurements at 12/31/11 Using
|  |  |  | Quoted Prices in |  |  |  |
|  | Assets |  | Active Markets for |  | Significant Other |  | Significant
|  | Measured at |  | Identical Assets/ |  | Observable |  | Unobservable
|  | Fair Value |  | Liabilities |  | Inputs |  | Inputs
($ in thousands) |  | At 12/31/11 |  | (Level 1) |  | (Level 2) |  | (Level 3)
Description |  |  |  |  |  |  |  |
Mutual funds: |  |  |  |  |  |  |  |
International equity | $ | 13,205 |  | 13,205 |  | - |  | -
Domestic large capitalization |  | 22,200 |  | 22,200 |  | - |  | -
Small and mid capitalization |  | 6,750 |  | 6,750 |  | - |  | -
Global long-term investment grade fixed income |  | 36,881 |  | 36,881 |  | - |  | -
Domestic core fixed income |  | 32,930 |  | 32,930 |  | - |  | -
Global emerging markets fixed income |  | 25,644 |  | 25,644 |  | - |  | -
Total mutual funds |  | 137,610 |  | 137,610 |  | - |  | -
Limited partnership investments: |  |  |  |  |  |  |  |
Equity long/short hedge |  | 1,836 |  | - |  | 1,836 |  | -
Private equity |  | 12,586 |  | - |  | - |  | 12,586
Real estate |  | 2,594 |  | - |  | - |  | 2,594
Total limited partnerships |  | 17,016 |  | - |  | 1,836 |  | 15,180
Common stocks: |  |  |  |  |  |  |  |
Domestic large capitalization |  | 11,618 |  | 11,618 |  | - |  | -
Small and mid capitalization |  | 8,326 |  | 8,326 |  | - |  | -
Total common stocks |  | 19,944 |  | 19,944 |  | - |  | -
Short-term investments |  | 7,225 |  | 7,225 |  | - |  | -
Deposit administration contracts |  | 979 |  | - |  | 979 |  | -
Total assets | $ | 182,774 |  | 164,779 |  | 2,815 |  | 15,180
December 31, 2010 |  |  |  | Fair Value Measurements at 12/31/10 Using
|  |  |  | Quoted Prices in |  |  |  |
|  | Assets |  | Active Markets for |  | Significant Other |  | Significant
|  | Measured at |  | Identical Assets/ |  | Observable |  | Unobservable
|  | Fair Value |  | Liabilities |  | Inputs |  | Inputs
($ in thousands) |  | At 12/31/10 |  | (Level 1) |  | (Level 2) |  | (Level 3)
Description |  |  |  |  |  |  |  |
Mutual funds: |  |  |  |  |  |  |  |
International equity | $ | 14,277 |  | 14,277 |  | - |  | -
Domestic large capitalization |  | 20,580 |  | 20,580 |  | - |  | -
Small and mid capitalization |  | 6,785 |  | 6,785 |  | - |  | -
Global long-term investment grade fixed income |  | 27,726 |  | 27,726 |  | - |  | -
Domestic core fixed income |  | 26,991 |  | 26,991 |  | - |  | -
Global emerging markets fixed income |  | 20,077 |  | 20,077 |  | - |  | -
Total mutual funds |  | 116,436 |  | 116,436 |  | - |  | -
Limited partnership investments: |  |  |  |  |  |  |  |
Equity long/short hedge |  | 1,779 |  | - |  | 1,779 |  | -
Private equity |  | 14,492 |  | - |  | - |  | 14,492
Real estate |  | 2,687 |  | - |  | - |  | 2,687
Total limited partnerships |  | 18,958 |  | - |  | 1,779 |  | 17,179
Common stocks: |  |  |  |  |  |  |  |
Domestic large capitalization |  | 11,509 |  | 11,509 |  | - |  | -
Small and mid capitalization |  | 8,631 |  | 8,631 |  | - |  | -
Total common stocks |  | 20,140 |  | 20,140 |  | - |  | -
Short-term investments |  | 15,692 |  | 15,692 |  | - |  | -
Deposit administration contracts |  | 754 |  | - |  | 754 |  | -
Total assets | $ | 171,980 |  | 152,268 |  | 2,533 |  | 17,179
The following tables provide a summary of the changes in fair value of securities using significant unobservable inputs (Level 3):
December 31, 2011 |  | Investments in
($ in thousands) |  | Limited Partnerships
Fair value, December 31, 2010 | $ | 17,179
Total gains (realized and unrealized) |  |
included in changes in net assets |  | 1,949
Purchases, sales, issuances, and settlements (net) |  | (3,948)
Transfers in and/or out of Level 3 |  | -
Fair value, December 31, 2011 | $ | 15,180
December 31, 2010 |  | Investments in
($ in thousands) |  | Limited Partnerships
Fair value, December 31, 2009 | $ | 18,764
Total gains (realized and unrealized) |  |
included in changes in net assets |  | 969
Purchases, sales, issuances, and settlements (net) |  | (2,554)
Transfers in and/or out of Level 3 |  | -
Fair value, December 31, 2010 | $ | 17,179
The following table outlines a summary of our alternative investment portfolio by strategy and the remaining commitment amount associated with each strategy:
Alternative Investments |  | Carrying Value |  | 2011
|  | December 31, |  | December 31, |  | Remaining
($ in millions) |  | 2011 |  | 2010 |  | Amount
Equity long/short hedge | $ | 1.8 |  | 1.8 |  | -
Private equity |  | 12.6 |  | 14.5 |  | 4.2
Real estate |  | 2.6 |  | 2.7 |  | 0.6
Total alternative investments | $ | 17.0 |  | 19.0 |  | 4.8
For a description of our private equity and real estate strategies, refer to Note 5. "Investments." Our Equity long/short hedge strategy invests opportunistically in equities and equity-related instruments in companies generally in the financial services sector. Investments within this strategy are permitted to be sold short in order to: (i) prospectively benefit from a correction in overvalued equities; and (ii) partially hedge portfolio assets due to the strategy's heavy weighting toward the financial sector. At December 31, 2011, the Retirement Income Plan had contractual obligations that expire at various dates through 2022 to further invest up to $4.8 million in alternative investments. There is no certainty that any such additional investment will be required. The Retirement Income Plan currently receives distributions from these alternative investments through the realization of the underlying investments in the limited partnerships. We anticipate that the general partners of these alternative investments will liquidate their underlying investment portfolios through 2022. Contributions We presently anticipate contributing $8.4 million to the Retirement Income Plan in 2012, none of which represents minimum required contribution amounts. Benefit Payments
($ in thousands) |  | Retirement Income Plan |  | Retirement Life Plan
Benefits Expected to be Paid in Future |  |  |  |
Fiscal Years: |  |  |  |
2012 | $ | 7,291 |  | 342
2013 |  | 8,038 |  | 352
2014 |  | 8,740 |  | 360
2015 |  | 9,514 |  | 369
2016 |  | 10,467 |  | 377
2017-2021 |  | 69,022 |  | 1,980

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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. 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Reference 7: 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 8: 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. 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