Other Operating (Income) Expense

9 Months Ended

Sep. 30, 2011

Other Operating (Income) Expense

Other Operating (Income) Expense

Note 3 — Other Operating (Income) Expense

The third quarter of 2011 and the nine-month period ended September 30, 2010 include pre-tax charges of $2.7 million and $3.5 million, respectively, for additional environmental reserves primarily to remediate our former Lodi, New Jersey manufacturing facility that was sold in 1986 (see note 13).  The 2011 charge reflects the extension of the completion date to 2012 and the increased remediation costs as a result of severe regional flooding, most recently from hurricane Irene. Effective January 31, 2011, credited service for the participants in our U.K. plan was frozen.  This resulted in recognizing $5.7 million of prior unrecognized service credits as a curtailment gain and also reduced the projected plan obligation by $1.6 million.