ACCRUED EXPENSES AND OTHER LONG-TERM LIABILITIES

9 Months Ended

12 Months Ended

Sep. 29, 2012

Dec. 31, 2011

ACCRUED EXPENSES AND OTHER LONG-TERM LIABILITIES [Abstract]

ACCRUED EXPENSES AND OTHER LONG-TERM LIABILITIES

8. ACCRUED EXPENSES AND OTHER LONG-TERM LIABILITIES

Accrued expenses consist of the following:

(Amounts in thousands)

	September 29, 2012		December 31, 2011
Insurance	$	3,327	$	3,229
Employee compensation and benefits		10,298		6,270
Sales and marketing		24,772		23,282
Product warranty		7,892		7,677
Accrued freight		963		498
Interest		8,770		34,183
Accrued pension		2,577		2,577
Accrued environmental liability		470		708
Accrued taxes		3,443		2,093
Other		17,609		10,364
	$	80,121	$	90,881

Other long-term liabilities consist of the following:

(Amounts in thousands)

	September 29, 2012		December 31, 2011
Insurance	$	1,316	$	1,642
Pension liabilities		11,851		13,446
Multi-employer pension withdrawal liability		2,675		2,854
Product warranty		29,756		30,935
Long-term product claim liability		223		193
Long-term environmental liability		1,990		1,750
Liabilities for tax uncertainties		3,946		3,546
Other		6,350		3,362
	$	58,107	$	57,728

Long-term incentive plan

During the year ended December 31, 2011, the Company finalized a long-term incentive plan ("LTIP") for certain employees. The long-term incentive plan was implemented to retain and incentivize employees through the downturn in the housing market. During the three months ended September 29, 2012 and October 1, 2011, the Company recognized a LTIP expense of $0.5 million and $0.2 million, respectively, which has been recorded within selling, general, and administrative expenses in the condensed consolidated statement of operations. During the nine months ended September 29, 2012 and October 1, 2011, the Company recognized a LTIP expense of $1.4 million and $0.7 million, respectively, which has been recorded within selling, general, and administrative expenses in the condensed consolidated statement of operations. The LTIP liability is $2.3 million and $0.9 million as of September 29, 2012 and December 31, 2011, respectively, and has been recognized as an other long-term liability in the condensed consolidated balance sheets.

Other liabilities

During the nine months ended September 29, 2012, the Company made approximately $0.5 million in cash payments on restructuring liabilities. These payments were for general back office centralization efforts incurred during 2012 as well as product simplification costs incurred for the Windows and Doors segment.

In addition, during the nine months ended October 1, 2011, the Company made $3.7 million in retention payments to certain members of management that were previously accrued within accrued expenses.

8.   ACCRUED EXPENSES AND OTHER LONG-TERM LIABILITIES

Accrued expenses consist of the following at December 31, 2011 and December 31, 2010:

(Amounts in thousands)	December 31, 2011		December 31, 2010
Insurance	$	3,229	$	3,887
Employee compensation and benefits		6,270		6,086
Sales and marketing		23,282		21,637
Product warranty		7,677		9,375
Accrued freight		498		513
Accrued interest		34,183		13,592
Accrued environmental liability		708		448
Accrued pension		2,577		1,961
Accrued deferred compensation		-		2,155
Accrued taxes		2,093		3,123
Other		10,364		12,340
	$	90,881	$	75,117

Other long-term liabilities consist of the following at December 31, 2011 and December 31, 2010:

(Amounts in thousands)	December 31, 2011		December 31, 2010
Insurance	$	1,642	$	2,216
Pension liabilities		13,446		9,176
Multi-employer pension withdrawal liability		2,854		3,079
Product warranty		30,935		32,405
Long-term product claim liability		193		216
Long-term environmental liability		1,750		434
Liabilities for tax uncertainties		3,546		10,123
Other		3,362		2,840
	$	57,728	$	60,489

During the year ended December 31, 2011, the Company finalized a long-term incentive plan for certain employees.  The Company recorded an expense of approximately $0.9 million for the year ended December 31, 2011 while also paying out previously accrued retention amounts to certain executive officers.  The payment of approximately $3.7 million was previously recorded within accrued expenses in the Company's consolidated balance sheets.