Note 5. Benefit Plans

9 Months Ended

Sep. 30, 2012

Pension and Other Postretirement Benefits Disclosure [Text Block]

5.             BENEFIT PLANS

The net periodic benefit cost relating to the Company's Pension Plan is as follows (in thousands):

	Three Months Ended September 30,						Nine Months Ended September 30,
	2012			2011			2012			2011
Service cost	$	130		$	108		$	390		$	300
Interest cost		88			86			264			248
Expected return on plan assets		(87	)		(80	)		(261	)		(220	)
Actuarial loss (gain)		41			(7	)		123			(19	)
Amortization of prior service cost		(2	)		20			(6	)		30
	$	170		$	127		$	510		$	339

The Company's policy is to fund the minimum contributions required under the Employee Retirement Income Security Act (ERISA) and, subject to cash flow levels, the Company may choose to make a discretionary contribution to its pension plan to reduce the unfunded liability. In the first quarter of 2012, the Company made an additional contribution of $0.39 million in order to exceed an 80% funding level measured at January 1, 2012. The Company also made required contributions of $0.5 million in the nine months ended September 30, 2012 for a total of $0.89 million for the year to date. Based on current assumptions, the Company expects to make required contributions of $0.36 million in the next twelve months.

The Company has a 401(k) Plan exclusively for the benefit of participants and their beneficiaries. All U.S. employees of the Company are eligible to participate in the 401(k) Plan. The Company may make discretionary matching contributions of the compensation contributed by the participant. The Company has the option of making the matching contributions in cash or through shares of Company common stock. During the nine months ended September 30, 2012 and 2011, the Company issued 175 thousand and 91 thousand shares of common stock in connection with the Company match for the Company's 401(k) Plan in lieu of an aggregate cash match of $220 thousand and $197 thousand, respectively.