Defined Benefit Plans

9 Months Ended

Sep. 30, 2012

Pension and Other Postretirement Benefit Expense [Abstract]

Defined Benefit Plans

Defined Benefit Plans

At September 30, 2012 and December 31, 2011, we had pension liabilities of $207.3 million and $212.5 million, respectively, the majority of which were assumed in the VAC and EaglePicher Technologies acquisitions.

Set forth below is a detail of the net periodic pension expense for the U.S. defined benefit plans:

	Three Months Ended						Nine Months Ended
	September 30,						September 30,
	2012			2011			2012			2011
Service cost	$	271		$	209		$	815		$	744
Interest cost	2,549			2,619			7,605			8,015
Amortization of unrecognized net loss	209			98			628			293
Settlement expense	2,469			—			2,469			—
Expected return on plan assets	(2,617		)	(2,740		)	(7,853		)	(7,888		)
Total expense	$	2,881		$	186		$	3,664		$	1,164

During the third quarter of 2012, we paid lump-sum cash settlements to certain participants in one of our U.S. defined benefit pension plans. The charges related to the lump-sum cash settlements are included above on the settlement expense line and are included in Selling, general and administrative expenses ("SG&A") in the Unaudited Condensed Statements of Consolidated Operations.

Set forth below is a detail of the net periodic pension expense for the VAC defined benefit plans:

	Three Months Ended				Nine Months Ended
	September 30,				September 30,
	2012		2011		2012		2011
Service cost	$	917	$	1,323	$	2,816	$	1,323
Interest cost	1,811		725		5,561		725
Total expense	$	2,728	$	2,048	$	8,377	$	2,048