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Savings Plan

6 Months Ended

Jun. 30, 2012

Savings Plans [Abstract]

Note 5 - Savings Plan

The Company sponsors the AmBase 401(k) Savings Plan (the "Savings Plan"), which is a "Section 401(k) Plan" within the meaning of the Internal Revenue Code of 1986, as amended (the "Code"). The Savings Plan permits eligible employees to make contributions of up to a percentage of their compensation, which are matched by the Company at a percentage of the employees' elected deferral. Employee contributions to the Savings Plan are invested at the employee's discretion, in various investment funds. The Company's matching contributions are invested in the same manner as the compensation reduction contributions. All contributions are subject to maximum limitations contained in the Code. The Company's matching contributions to the Savings Plan, charged to expense, were as follows:

		Second Quarter Ended								Six Months Ended
		June 30, 2012				June 30, 2011				June 30, 2012				June 30, 2011
Company matching contributions		$	5,000			$	4,000			$	20,000			$	16,000
Employer match %			33	%			33	%			33	%			33	%

The entire disclosure for pension and other postretirement benefits.

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-Name Statement of Financial Accounting Standard (FAS)

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-Number 03-2

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