TIDEWATER INC. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS Years ended March 31, 2010, 2009, and 2008  Fair Value of Pension Plan and Supplemental Plan Assets  The fair value of the pension plan assets and the supplemental plan assets as of March 31, 2010 and 2009  were as follows:  Defined Benefit Plan Supplemental Plan (In thousands)  2010  2009  2010  2009  Equity securities:  Common stock $ --- 3,247 7,323 4,439 Preferred stock --- --- 11 2 Foreign stock --- 18 432 321 American depository receipts  ---  ---  2,049  1,226  Real estate investment trusts  ---  172  27  8  Debt securities:  Government agency securities 3,826 3,998 3,267 3,408 Corporate debt securities 46,119 20,861 --- --- Open ended mutual funds  ---  ---  2,595  2,288  Cash and cash equivalents  376  12,295  553  796  Total investments $ 50,321 40,591 16,257 12,488 Accrued income 923 567 --- --- Other pending transactions  ---  ---  (58)  (55)  Total fair value of plan assets  $  51,244  41,158  16,199  12,433  Significant Significant Quoted prices in  observable  unobservable  active markets  inputs  inputs  (In thousands)  Total  (Level 1)  (Level 2)  (Level 3)  Pension plan measured at fair value: Debt securities: Government securities $ 3,826 1,482 2,344 --- Corporate debt securities 46,119 --- 46,119 --- Cash and cash equivalents  376  376  ---  ---  Total $ 50,321 1,858 48,463 --- Supplemental plan measured at fair value:  Equity securities: Common stock $ 7,323 7,323 --- --- Preferred stock 11 11 --- --- Foreign stock 432 432 --- --- American depository receipts  2,049  2,021  28  ---  Real estate investment trusts  27  27  ---  ---  Debt securities:  Government debt securities 3,267 1,243 2,024 --- Open ended mutual funds  2,595  2,595  ---  ---  Cash and cash equivalents  553  53  500  ---  Total $ 16,257 13,705 2,552 --- F-22 The following table provides the fair value hierarchy for the pension plan assets and the supplemental plan  assets measured at fair value as of March 31, 2010: 