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Pension Plans
9 Months Ended
Sep. 30, 2011
Pension Plans [Abstract] 
PENSION PLANS

6. PENSION PLANS

 

The Company is required to provide its employees located in Switzerland and France certain defined pension benefits. These benefits accrue to employees based upon years of service, position, age and compensation. The defined benefit pension plan that provides benefits to the Company's employees located in Switzerland is a funded contributory plan while the pension plan that provides benefits to the Company's employees located in France is unfunded and noncontributory.

 The change in net pension liability is as follows (in thousands):
     
 AtDecember 31, 2010$4,647
 Net periodic pension cost 885
 Benefit payments (805)
 Foreign currency translation 104
 AtSeptember 30, 2011$4,831

 Net pension cost is comprised of the following (in thousands):      
             
  Three Months Ended Nine Months Ended
  September 30, October 1, September 30, October 1,
  2011 2010 2011 2010
 Service cost$ 290 $ 245 $ 825 $ 714
 Interest cost  124   107   355   313
 Amortization of net loss and prior service cost  21   5   60   16
 Expected return on plan assets  (126)   (109)   (355)   (317)
 Net pension cost$ 309 $ 248 $ 885 $ 726