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Compensation Arrangements
9 Months Ended
Sep. 29, 2012
Compensation Arrangements  
Compensation Arrangements

14. Compensation Arrangements

        In connection with a previous acquisition, CRA has agreed to pay an award to certain employees of the acquired business if they achieve specific performance targets through fiscal 2012. Retention of amounts paid to the individual employees is contingent on their continued employment with CRA through 2016. As of September 29, 2012, based upon performance to date and expected performance for the remainder of fiscal 2012, the amount of the award is estimated to be approximately $9.6 million and is being expensed over the seven and a half year service period ending in December 2016. The amount of the award could fluctuate depending on future performance during fiscal 2012. Any payments under this award would be made in the first quarter of fiscal 2013. Changes in the estimated award are expensed prospectively over the remaining service period. The Company expensed $0.4 million and $0.5 million for this award during the third quarters of fiscal 2012 and fiscal 2011, respectively and $1.2 million during each of the fiscal year to date periods ended September 29, 2012 and October 1, 2011.