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Employee Benefit Plan
6 Months Ended
Jun. 29, 2013
Employee Benefit Plan
13. EMPLOYEE BENEFIT PLAN: Nucor makes contributions to a Profit Sharing and Retirement Savings Plan for qualified employees based on the profitability of the Company. Nucor’s expense for these benefits was $13.1 million and $17.9 million in the second quarter of 2013 and 2012, respectively, and was $26.7 million and $40.6 million in the first six months of 2013 and 2012, respectively. The related liability for these benefits is included in salaries, wages and related accruals.