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Employee Benefit Plans | 12 Months Ended
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Dec. 31, 2012
Employee Benefit Plans |
Employee Benefit Plans | Note 12. Employee Benefit Plans (a) Defined Contribution Plan The Company maintains the Axcelis Long-Term Investment Plan, a defined contribution plan. All regular employees are eligible to participate and may contribute up to 35% of their compensation on a before-tax basis subject to Internal Revenue Service ("IRS") limitations. Highly compensated employees may contribute up to 16% of their compensation on a before-tax basis subject to IRS limitations. The Company does not match contributions; therefore, no expense was recorded for this plan in 2012, 2011 or 2010. (b) Other Compensation Plans The Company operates in foreign jurisdictions that require lump sum benefits, payable based on statutory regulations, for voluntary or involuntary termination. Where required, an annual actuarial valuation of the benefit plans is obtained. The Company has recorded an unfunded liability of $4.5 million and $3.7 million at December 31, 2012 and 2011, respectively, for costs associated with these compensation plans in foreign jurisdictions. The following table presents the classification of these liabilities in the Consolidated Balance Sheets:
|  | Year Ended December 31, |
--- | --- | --- | ---
|  | 2012 |  | 2011 |
|  | (in thousands) |
Current: |  |  |  |  |  |  |
Accrued compensation |  | $ | 1,475 |  | $ | 1,290 |
Other current liabilities |  |  | — |  |  | 199 |
Total current liabilities |  |  | 1,475 |  |  | 1,489 |
Long-term: |  |  |  |  |  |  |
Other long-term liabilities |  | $ | 3,042 |  | $ | 2,243 |
Total liabilities |  | $ | 4,517 |  | $ | 3,732 |
The expense recorded in connection with these plans was $0.6 million, $0.7 million and $0.6 million during the years ended December 31, 2012, 2011 and 2010, respectively.

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