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Employee Benefit Plans
9 Months Ended
Sep. 30, 2011
Employee Benefit Plans [Abstract] 
EMPLOYEE BENEFIT PLANS
NOTE 12 — EMPLOYEE BENEFIT PLANS
Effective May 1, 2008, the SafeStitch 401(k) Plan (the “401k Plan”) permits employees to contribute up to 100% of qualified annual compensation up to annual statutory limitations. Employee contributions may be made on a pre-tax basis to a regular 401(k) account or on an after-tax basis to a “Roth” 401(k) account. The Company contributes to the 401k Plan a “safe harbor” match of 100% of each participant’s contributions to the 401k Plan up to a maximum of 4% of the participant’s qualified annual earnings. The Company recorded 401(k) Plan matching expense of approximately $9,000 and $28,000, respectively, for the three and nine months ended September 30, 2011 and $11,000 and $28,000, respectively, for the three and nine months ended September 30, 2010.