Benefit Plans

The following tables provide the components of the Company’s net periodic benefit (credit) cost for the three and nine months ended September 30, 2011 and three and eight months ended September 30, 2010 and the Predecessor Company’s net periodic benefit (credit) for the one month ended January 31, 2010.



	Pension Benefits
	Successor Company												Predecessor Company
	Three Months Ended			Nine Months Ended			Three Months Ended			Eight Months Ended			One Month Ended
	September 30, 2011			September 30, 2011			September 30, 2010			September 30, 2010			January 31, 2010
Interest cost	$	3,177		$	9,530		$	3,319		$	8,979		$	1,124
Expected return on plan assets	(3,625		)	(10,875		)	(3,019		)	(8,770		)	(1,385		)
Settlement loss	—			403			—			—			—
Curtailment gain	—			—			—			(3,754		)	—
Amortization of prior service cost	—			—			—			—			81
Amortization of net loss	—			—			—			—			122
Net periodic benefit (credit) cost	$	(448	)	$	(942	)	$	300		$	(3,545	)	$	(58	)



	Postretirement Benefits
	Successor Company										Predecessor Company
	Three Months Ended			Nine Months Ended			Three Months Ended		Eight Months Ended		One Month Ended
	September 30, 2011			September 30, 2011			September 30, 2010		September 30, 2010		January 31, 2010
Interest cost	$	6		$	19		$	24	$	77	$	10
Amortization of net gain	(96		)	(288		)	—		—		(21		)
Net periodic benefit (credit) cost	$	(90	)	$	(269	)	$	24	$	77	$	(11	)

On May 31, 2011, settlements of Dex Media’s pension plan occurred. At that time, year-to-date lump sum payments to participants exceeded the sum of the service cost plus interest cost components of the net periodic benefit expense for the period. These settlements resulted in recognition of an actuarial loss of $0.4 million during the second quarter of 2011. Pension expense for Dex Media’s pension plan was recomputed based on assumptions as of May 31, 2011, which included a decrease in the discount rate from 5.06% at December 31, 2010 to 4.95%. The Company utilized an outsource provider’s yield curve to determine the appropriate discount rate based on the plan’s expected future cash flows.

During the second quarter of 2010, we recognized a curtailment gain of $3.8 million associated with the departure of our former Chairman and Chief Executive Officer.

The Company made contributions to its pension plans of $2.5 million and $15.3 million during the three and nine months ended September 30, 2011, respectively, and $1.2 million and $8.6 million during the three and eight months ended September 30, 2010, respectively. The Predecessor Company did not make any contributions to its pension plans during the one month ended January 31, 2010.

The Company made net contributions to its postretirement plans of less than $0.1 million and $0.5 million during the three and nine months ended September 30, 2011, respectively, and $0.5 million and $2.7 million during the three and eight months ended September 30, 2010, respectively. During the one month ended January 31, 2010, the Predecessor Company made net contributions of $0.4 million to its postretirement plans. We expect to make total net contributions of approximately $16.7 million and $1.1 million to our pension plans and postretirement plans, respectively, in 2011.