Aggregate benefit payment obligation payable in the next twelve months that exceeds the fair value of aggregate plan assets. Amount is recorded as a current liability in the consolidated balance sheet.

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The unrecognized net prior service cost transferred out of the plan due to a spin-off of a subsidiary.

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Plan assets of Madison Square Garden held in the Pension Plan Trust and as a result of the MSG Plans Transfer are expected to be transferred in 2011.

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The total amount of net periodic benefit cost for defined benefit plans for the period reflected as a component of discontinued operations in the Company's consolidated financial statements. Periodic benefit costs include the following components: service cost, interest cost, expected return on plan assets, gain or loss, prior service cost or credit, transition asset or obligation, and gain or loss due to settlements or curtailments).

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The actuarial present value of benefits attributed by the pension benefit formula to services rendered by employees who were acquired through business combination.

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Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

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Assets, usually stocks, bonds, and other investments, that have been segregated and restricted (usually in a trust) to provide benefits, at their fair value as of the measurement date. Plan assets include amounts contributed by the employer (and by employees for a contributory plan) and amounts earned from investing the contributions, less benefits paid. If a plan has liabilities other than for benefits, those nonbenefit obligations may be considered as reductions of plan assets.

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Pretax gain or loss resulting from experience different from that assumed or from a change in an actuarial assumption transferred out of the plan due to a spin-off of a subsidiary.

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Participants' vesting percentage in the CSC Supplemental Benefit Plan.

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The pretax total of net (gain) loss, prior service cost (credit), and transition assets (obligations), as well as minimum pension liability if still remaining, included in accumulated other comprehensive income associated with a defined benefit pension or other postretirement plan(s) because they have yet to be recognized as components of net periodic benefit cost.

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The pretax net amount of gains and losses that are not yet recognized as a component of net periodic benefit cost, and that are recognized as increases or decreases in other comprehensive income as they arise. Gains and losses are due to changes in the value of either the benefit obligation or the plan assets resulting from experience different from that assumed or from a change in an actuarial assumption, or the consequence of a decision to temporarily deviate from the substantive plan.

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Amount related to the pretax cost of benefit changes attributable to plan participants' prior service pursuant to a plan amendment or a plan initiation, which has not yet been recognized as components of net periodic benefit cost.

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The difference between fair value of plan assets at the end of the period and the fair value at the beginning of the period, adjusted for contributions and payments of benefits during the period, and after adjusting for taxes and other expenses, as applicable.

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The net increase or decrease of changes in the value of either the benefit obligation or the plan assets resulting from experience different from that assumed or from a change in an actuarial assumption, or the consequence of a decision to temporarily deviate from the substantive plan.

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The amount of gains or losses recognized in net periodic benefit cost

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The amount of the prior service cost or credit recognized in net periodic benefit cost relating to benefit changes attributable to plan participants' prior service pursuant to a plan amendment or a plan initiation.

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The aggregate net prior service cost or credit recognized in other comprehensive income, including amounts arising during the period and reclassification adjustments of other comprehensive income as a result of being recognized as components of net periodic benefit cost for the period.

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The aggregate amount in accumulated other comprehensive income expected to be recognized as a component of net periodic benefit cost over the fiscal year that follows the most recent annual statement of financial position presented (including the net gain or loss, net prior service cost or credit, and net transition asset or obligation).

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The interest rate used to adjust for the time value of money for the plan.

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Disclosure of how the assumed discount rate was determined and the specific source data used to support the discount rate.

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Expected rate of compensation increases (for pay-related plans).

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The interest rate used to adjust for the time value of money.

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Disclosure of how the assumed discount rate was determined and the specific source data used to support the discount rate.

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An assumption as to the rate of return on plan assets reflecting the average rate of earnings expected on the funds invested or to be invested to provide for the benefits included in the benefit obligation.

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Expected rate of compensation increases (for pay-related plans).

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1) For defined benefit pension plans, the benefit obligation is the projected benefit obligation, which is the actuarial present value as of a date of all benefits attributed by the pension benefit formula to employee service rendered prior to that date. The projected benefit obligation is measured using assumptions as to future compensation levels if the pension benefit formula is based on those future compensation levels (pay-related, final-pay, final-average-pay, or career-average-pay plans). For plans with flat-benefit or nonpay-related pension benefit formulas, the accumulated benefit obligation and the projected benefit obligation are the same. 2) For other postretirement defined benefit plans, the benefit obligation is the accumulated postretirement benefit obligation, which is the actuarial present value of benefits attributed to employee service rendered to a particular date. Prior to an employee's full eligibility date, the accumulated postretirement benefit obligation as of a particular date for an employee is the portion of the expected postretirement benefit obligation attributed to that employee's service rendered to that date; on and after the full eligibility date, the accumulated and expected postretirement benefit obligations for an employee are the same.

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The amount of payments made for which participants are entitled under a pension plan, including pension benefits, death benefits, and benefits due on termination of employment. Also includes payments made under a postretirement benefit plan, including prescription drug benefits, health care benefits, life insurance benefits, and legal, educational and advisory services.

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A roll forward is a reconciliation of a concept from the beginning of a period to the end of a period.

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A roll forward is a reconciliation of a concept from the beginning of a period to the end of a period.

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The amount of contributions made by the employer.

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The percentage of the fair value of debt securities to the fair value of total plan assets held as of the measurement date.

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-Name Statement of Financial Accounting Standard (FAS)

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Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

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The amount of decrease in the plan benefit obligation attributed to the sale, liquidation, spin-off or other divestiture of a corporate division or subsidiary.

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The amount of decrease in the plan assets attributed to the sale, liquidation, spin-off or other divestiture of a corporate division or subsidiary.

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The employer's best estimate, as soon as it can be reasonably determined, of contributions expected to be paid to the plan during the next fiscal year beginning after the date of the latest statement of financial position. Estimated contributions may be presented in the aggregate combining (1) contributions required by funding regulations or laws, (2) discretionary contributions, and (3) noncash contributions.

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The amount of the aggregate benefits expected to be paid in the five fiscal years thereafter (the aggregate amount of benefits expected to be paid in years 6 through 10 after the date of the latest statement of financial position).

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