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Employee Benefit Plans | 9 Months Ended
--- | ---
Sep. 30, 2011
Defined Benefit Plans and Other Postretirement Benefit Plans Disclosures [Abstract] |
Pension and Other Postretirement Benefits Disclosure [Text Block] |
12. | EMPLOYEE BENEFIT PLANS
The Company has four qualified non-contributory defined benefit pension plans covering a majority of its employees and an unfunded plan that provides benefits in excess of amounts allowable under current tax law in the qualified plans. Effective March 2011, all of these plans were closed to new participants. Employee benefit plan liabilities are calculated using actuarial estimates and management assumptions. These estimates are based on historical information, along with certain assumptions about future events. Changes in assumptions, as well as changes in actual experience, could cause the estimates to change. The net pension and postretirement benefit costs that have been recognized during the stated periods are shown in the following table:
| Pension | Postretirement
| Three Months Ended September 30, |  | Three Months Ended September 30, |
| 2011 |  | 2010 |  | 2011 |  | 2010 |
Components of Net Periodic Benefit Cost |  |  |  |  |  |  |  |
Service cost | $ | 1,695 |  |  | $ | 1,549 |  |  | $ | 99 |  |  | $ | 148 |  |
Interest cost | 4,522 |  |  | 4,435 |  |  | 257 |  |  | 258 |  |
Expected return on plan assets | (6,455 | ) |  | (5,412 | ) |  | — |  |  | — |  |
Amortization of prior service cost | 340 |  |  | 414 |  |  | 49 |  |  | 21 |  |
Amortization of plan amendment | — |  |  | — |  |  | — |  |  | (637 | ) |
Amortization of losses | 2,593 |  |  | 1,614 |  |  | 296 |  |  | 459 |  |
Net periodic benefit cost | $ | 2,695 |  |  | $ | 2,600 |  |  | $ | 701 |  |  | $ | 249 |  |
| Pension | Postretirement
| Nine Months Ended September 30, |  | Nine Months Ended September 30, |
| 2011 |  | 2010 |  | 2011 |  | 2010 |
Components of Net Periodic Benefit Cost |  |  |  |  |  |  |  |
Service cost | $ | 5,086 |  |  | $ | 4,647 |  |  | $ | 463 |  |  | $ | 440 |  |
Interest cost | 13,566 |  |  | 13,305 |  |  | 729 |  |  | 772 |  |
Expected return on plan assets | (19,366 | ) |  | (16,238 | ) |  | — |  |  | — |  |
Amortization of prior service cost | 1,020 |  |  | 1,243 |  |  | 93 |  |  | 65 |  |
Amortization of plan amendment | — |  |  | — |  |  | — |  |  | (5,421 | ) |
Amortization of losses | 7,779 |  |  | 4,842 |  |  | 428 |  |  | 3,415 |  |
Net periodic benefit cost | $ | 8,085 |  |  | $ | 7,799 |  |  | $ | 1,713 |  |  | $ | (729 | ) |
The Company made no discretionary contributions to the pension plans during the nine months ended September 30, 2011. The Company has no mandatory pension contributions for 2011 and does not expect to make any discretionary contributions.

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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. 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