EMPLOYEE RETIREMENT PLANS	12 Months Ended
Dec. 31, 2011
EMPLOYEE RETIREMENT PLANS	10. EMPLOYEE RETIREMENT PLANS The Company sponsors and contributes to a qualified, defined contribution savings and investment plan, covering substantially all U.S. employees. The BE Aerospace, Inc. Savings Plan was established pursuant to Section 401(k) of the Internal Revenue Code. Under the terms of this plan, covered employees may contribute up to 100% of their pay, limited to certain statutory maximum contributions for 2011. Participants are vested in matching contributions immediately and the matching percentage is 100% of the first 3% of employee contributions and 50% on the next 2% of employee contributions. Total expense for the plan was $8.5, $6.7 and $6.8 for the years ended December 31, 2011, 2010 and 2009, respectively. In addition, the Company contributes to the BE Aerospace, Inc. Hourly Tax-Sheltered Retirement Plan. This plan was established pursuant to Section 401(k) of the Internal Revenue Code and covers certain U.S. union employees. Total expense for the plan was $0.3, $0.2 and $0.2 for the calendar years ended December 31, 2011, 2010 and 2009, respectively. The Company also sponsors and contributes to a SERP for certain other employees. The BE Aerospace, Inc. Deferred Compensation Plan was established pursuant to Section 409A of the Internal Revenue Code. The SERP is an unfunded plan maintained for the purpose of providing deferred compensation for certain employees. This plan allows certain employees to annually elect to defer a portion of their compensation, on a pre-tax basis, until their retirement. The retirement benefit to be provided is based on the amount of compensation deferred. The company is cash matching contributions and earnings on deferrals. Deferred compensation expense was $1.1, $0 and $0 in 2011, 2010 and 2009, respectively. The Company and its subsidiaries participate in government-sponsored programs in certain European countries. The Company funds these plans based on legal requirements, tax considerations, local practices and investment opportunities.

EMPLOYEE RETIREMENT PLANS

12 Months Ended

Dec. 31, 2011

10. EMPLOYEE RETIREMENT PLANS

The Company sponsors and contributes to a qualified, defined contribution savings and investment plan, covering substantially all U.S. employees. The BE Aerospace, Inc. Savings Plan was established pursuant to Section 401(k) of the Internal Revenue Code. Under the terms of this plan, covered employees may contribute up to 100% of their pay, limited to certain statutory maximum contributions for 2011. Participants are vested in matching contributions immediately and the matching percentage is 100% of the first 3% of employee contributions and 50% on the next 2% of employee contributions. Total expense for the plan was $8.5, $6.7 and $6.8 for the years ended December 31, 2011, 2010 and 2009, respectively. In addition, the Company contributes to the BE Aerospace, Inc. Hourly Tax-Sheltered Retirement Plan. This plan was established pursuant to Section 401(k) of the Internal Revenue Code and covers certain U.S. union employees. Total expense for the plan was $0.3, $0.2 and $0.2 for the calendar years ended December 31, 2011, 2010 and 2009, respectively. The Company also sponsors and contributes to a SERP for certain other employees. The BE Aerospace, Inc. Deferred Compensation Plan was established pursuant to Section 409A of the Internal Revenue Code. The SERP is an unfunded plan maintained for the purpose of providing deferred compensation for certain employees. This plan allows certain employees to annually elect to defer a portion of their compensation, on a pre-tax basis, until their retirement. The retirement benefit to be provided is based on the amount of compensation deferred. The company is cash matching contributions and earnings on deferrals. Deferred compensation expense was $1.1, $0 and $0 in 2011, 2010 and 2009, respectively. The Company and its subsidiaries participate in government-sponsored programs in certain European countries. The Company funds these plans based on legal requirements, tax considerations, local practices and investment opportunities.

- Definition

The entire disclosure for pension and other postretirement benefits.

+ References

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+ Details