| Deferred compensation arrangements that are neither equity-based payments, nor pension and other postretirement benefits, with individual employees. The arrangements (for example, profit sharing, deferred bonus, certain rabbi trusts, perquisites, postemployment benefits, and certain split-dollar life insurance arrangements) are generally based on employment contracts between the entity and one or more selected officers or key employees, which contain a promise by the employer to pay certain amounts or benefits at designated future dates, upon compliance with stipulated requirements. This type of arrangement is distinguished from broader based employee benefit plans as it is usually tailored to the employee. Other "sub-members" can be added as necessary. | en-US | http://www.xbrl.org/2003/role/documentation | http://www.xbrl.org/2003/role/link |
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