Astronics Corporation Quarterly report pursuant to Section 13 or 15(d)

Quarterly report pursuant to Section 13 or 15(d)

Supplemental Retirement Plan and Related Post Retirement Benefits

Supplemental Retirement Plan and Related Post Retirement Benefits

9 Months Ended

Oct. 01, 2011

Supplemental Retirement Plan and Related Post Retirement Benefits [Abstract]

Supplemental Retirement Plan and Related Post Retirement Benefits

5) Supplemental Retirement Plan and Related Post Retirement Benefits

The Company has a non-qualified supplemental retirement defined benefit plan for certain executives. The following table sets forth information regarding the net periodic pension cost for the plan.


	Nine months Ended				Three Months Ended
	October 1,		October 2,		October 1,		October 2,
(in thousands)	2011		2010		2011		2010
Service cost	$	36	$	30	$	12	$	10
Interest cost		246		246		82		82
Amortization of prior service cost		81		81		27		27
Amortization of net actuarial losses		9		—		3		—

Net periodic cost	$	372	$	357	$	124	$	119

Participants in the non-qualified supplemental retirement plan are entitled to paid medical, dental and long-term care insurance benefits upon retirement under the plan. The following table sets forth information regarding the net periodic cost recognized for those benefits:


	Nine Months Ended					Three Months Ended
	October 1,			October 2,		October 1,			October 2,
(in thousands)	2011			2010		2011			2010
Service cost	$	—		$	3	$	—		$	1
Interest cost		21			39		7			13
Amortization of prior service cost		18			18		6			6
Amortization of net actuarial (gains) losses		(3	)		9		(1	)		3

Net periodic cost	$	36		$	69	$	12		$	23

- Definition

The entire disclosure for pension and other postretirement benefits.

+ References

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+ Details