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Defined Contribution And Other Employee Plans | 12 Months Ended
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Jun. 30, 2012
Defined Contribution And Other Employee Plans [Abstract] |
Defined Contribution And Other Employee Plans | Note 9 – Defined Contribution and Other Employee Plans We sponsored four defined contribution plans established pursuant to Section 401(k) of the Internal Revenue Code during 2012. Contributions are determined under various formulas, and we contributed to three of the plans in 2012. Costs related to such plans for each of the years ending June 30 were as follows:
|  |  | 2012 |  | 2011 |  | 2010
| Costs related to defined contribution plans................................. |  | $ 859 |  | $ 820 |  | $ 782
Certain of our subsidiaries participate in multiemployer plans that provide pension benefits to retiree union workers at such locations. These plans generally provide for retirement, death and/or termination benefits for eligible employees within the applicable collective bargaining agreement, based on specific eligibility/participation requirements, vesting periods and benefit formulas. The risks of participating in these multiemployer plans are different from single-employer plans in the following aspects: 1) assets contributed to the multiemployer plan by one employer may be used to provide benefits to employees of other participating employers, 2) if a participating employer stops contributing to the plan, the unfunded obligations of the plan may be borne by the remaining participating employers and 3) if we choose to stop participating in any of our multiemployer plans, we may be required to pay those plans an amount based on the underfunded status of the plan, referred to as a withdrawal liability. Our participation in these plans for the annual period ended June 30, 2012 is reflected in the following table. All information in the table is as of December 31 of the relevant year, except contributions which are based on our fiscal year, or except as otherwise noted. The EIN-PN column provides the Employer Identification Number (“EIN”) and the Plan Number (“PN”). The pension protection act zone status is based on information that we received from the plan. Among other factors, generally, plans in critical status (red zone) are less than 65 percent funded, plans in endangered or seriously endangered status (yellow zone or orange zone, respectively) are less than 80 percent funded, and plans at least 80 percent funded are said to be in the green zone. The FIP/RP status pending/implemented column indicates plans for which a funding improvement plan (“FIP”) or a rehabilitation plan (“RP”) is either pending or has been implemented by the trustees of each plan. There have been no significant changes that affect the comparability of 2012, 2011 or 2010 contributions.
|  | Pension Protection Act Zone Status |  | Fiscal Year Contributions |  |  |
Plan Name | EIN/PN | 2011 | 2010 | FIP/RP Status Pending / Implemented | 2012 | 2011 | 2010 | Surcharge Imposed | Expiration Date of Collective Bargaining Agreement
Cleveland Bakers and Teamsters Pension Fund | 34-0904419-001 | Red 12/31/2010 | Red 12/31/2009 | Yes, Implemented | $1,311 | $1,212 | $1,190 | Yes(1) | 11/1/2013
Western Conference of Teamsters Pension Plan | 91-6145047-001 | Green 12/31/2010 | Green 12/31/2009 | No | 416 | 426 | 431 | No | 12/14/2013
| Total contributions to multiemployer plans............................ | $1,727 | $1,6 38 | $1,621 |  |
(1) A surcharge of 10% of required employer contributions under the collective bargaining agreement. |  |  |  |
Our contributions to the Cleveland Bakers and Teamsters Pension Fund exceeded 5% of the total contributions to the plan in the plan year ended December 31, 2010. We contribute to two multiemployer postretirement benefit plans other than pensions under the terms of collective bargaining agreements that cover active union workers. These benefits are not vested. As we are unable to separate contribution amounts to multiemployer postretirement benefit plans other than pensions from contribution amounts paid to active benefit plans, the aggregate contributions required by our participation in the multiemployer plans for these postretirement health and welfare benefits for each of the years ending June 30 were as follows:
|  | 2012 | 2011 | 2010
| Multiemployer health and welfare plan contributions, including postretirement contributions............................................................................... | $ 3,659 | $3,437 | $3,194
We offer a deferred compensation plan for select employees who may elect to defer a certain percentage of annual compensation. We do not match any contributions. Each participant earns interest based upon the prime rate of interest, adjusted semi-annually, on their respective deferred compensation balance. Participants are paid out upon retirement or termination. The following table summarizes our liability for total deferred compensation and accrued interest at June 30:
|  |  | 2012 |  | 2011
| Liability for deferred compensation and accrued interest.............................. |  | $ 3,395 |  | $2,950
Deferred compensation expense for each of the years ending June 30 was as follows:
|  |  | 2012 |  | 2011 |  | 2010
| Deferred compensation expense.................................................. |  | $ 101 |  | $ 88 |  | $ 80

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