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Net Periodic Benefit Cost
9 Months Ended
Sep. 30, 2011
Compensation and Retirement Disclosure [Abstract] 
Pension and Other Postretirement Benefits Disclosure [Text Block]
NET PERIODIC BENEFIT COST
Net periodic pension cost for the Company’s defined benefit pension plans and U.S. post-retirement medical plan includes the following components for the three months ended September 30:
 
U.S. Pension Benefits
 
Non-U.S. Pension Benefits
 
Other U.S. Post-retirement Benefits
 
2011
 
2010
 
2011
 
2010
 
2011
 
2010
Service cost, net
$
83

 
$
66

 
$
3,746

 
$
3,055

 
$
76

 
$
74

Interest cost on projected benefit obligations
1,606

 
1,610

 
6,472

 
5,592

 
183

 
189

Expected return on plan assets
(1,875
)
 
(1,727
)
 
(9,118
)
 
(7,379
)
 
—

 
—

Net amortization and deferral
—

 
—

 
(404
)
 
(324
)
 
—

 
(168
)
Recognition of actuarial losses/(gains)
1,276

 
1,324

 
288

 
266

 
(173
)
 
(184
)
Net periodic pension cost/(credit)
$
1,090

 
$
1,273

 
$
984

 
$
1,210

 
$
86

 
$
(89
)


Net periodic pension cost for the Company’s defined benefit pension plans and U.S. post-retirement medical plan includes the following components for the nine months ended September 30:

 
U.S. Pension Benefits
 
Non-U.S. Pension Benefits
 
Other U.S. Post-retirement Benefits
 
2011
 
2010
 
2011
 
2010
 
2011
 
2010
Service cost, net
$
248

 
$
198

 
$
10,693

 
$
9,323

 
$
228

 
$
221

Interest cost on projected benefit obligations
4,817

 
4,829

 
18,667

 
16,563

 
548

 
568

Expected return on plan assets
(5,624
)
 
(5,180
)
 
(25,970
)
 
(21,588
)
 
—

 
—

Net amortization and deferral
—

 
—

 
(1,130
)
 
(932
)
 
(519
)
 
(503
)
Recognition of actuarial losses/(gains)
3,827

 
3,973

 
864

 
796

 
—

 
(552
)
Recognition of settlement/curtailment losses, net
—

 
—

 
—

 
58

 
—

 
—

Net periodic pension cost/(credit)
$
3,268

 
$
3,820

 
$
3,124

 
$
4,220

 
$
257

 
$
(266
)


As previously disclosed in the Company’s Annual Report on Form 10-K for the year ended December 31, 2010, the Company expects to make employer contributions of approximately $19.1 million to its non-U.S. pension plans and employer contributions of approximately $1.4 million to its U.S. post-retirement medical plan during the year ended December 31, 2011. These estimates may change based upon several factors, including fluctuations in currency exchange rates, actual returns on plan assets and changes in legal requirements.