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Employee Benefit Plans (Tables)
 12 Months Ended
Sep. 30, 2013
Participation and Contributions to Multiemployer Pension Plans
          Pension Protection Act
Zone Status		    FIP / RP Status    Partnership Contributions
(in thousands)		              

Pension Fund

    EIN
/ Pension  Plan
Number		    2013    2012    Pending /
Implemented		    2013      2012      2011      Surcharge
Imposed		    Expiration Date of
Collective-
Bargaining
Agreement		  

New England Teamsters & Trucking Industry Pension Fund

    04-6372430
/ 001		    Yellow    Yellow    N/A    $ 2,709       $ 2,532       $ 2,512       No      3/31/2014   

Westchester Teamsters Pension Fund

    13-6123973
/ 001		    Green    Green    N/A      820         771         817       No      1/31/2014   

Local 553 Pension Fund

    13-6637826
/ 001		    Green    Green    N/A      2,729         2,152         2,082       No      1/15/2014   

Local 463 Pension Fund

    11-1800729
/ 001		    Green    Green    N/A      146         155         155       No      2/28/2014   

All Other Multiemployer Pension Plans

                  1,614         1,627         1,364         
              

 

 

     

 

 

     

 

 

        
            Total
Contributions		    $ 8,018       $ 7,237       $ 6,930         
              

 

 

     

 

 

     

 

 

        
Net Periodic Benefit Cost for Period Reconciliation of Changes in Plan Assets Projected Benefit Obligations and Amounts Recognized in Other Comprehensive Income and Accumulated Other Comprehensive Income

The following table provides the net periodic benefit cost for the period, a reconciliation of the changes in the Plan assets, projected benefit obligations, and the amounts recognized in other comprehensive income and accumulated other comprehensive income at the dates indicated using a measurement date of September 30 (in thousands):

 

Debit / (Credit)

    Net Periodic
Pension
Cost in
Income
Statement		     Cash     Fair
Value of
Pension
Plan
Assets		     Projected
Benefit
Obligation		     Other
Comprehensive
(Income) / Loss		     Gross Pension
Related
Accumulated
Other
Comprehensive
Income		  

Fiscal Year 2011

             

Beginning balance

        $ 49,323      $ (65,922 )      $ 33,212   
  

 

 

    

 

 

    

 

 

    

 

 

    

 

 

    

 

 

  

Interest cost

      2,993            (2,993 )     

Actual return on plan assets

      (3,984 )        3,984         

Employer contributions

        (3,224 )      3,224         

Benefit payments

          (4,097 )      4,097       

Investment and other expenses

      (377 )          377       

Difference between actual and expected return on plan assets

      597              (597 )   

Anticipated expenses

      246            (246 )     

Actuarial loss

            (3,191 )      3,191     

Amortization of unrecognized net actuarial loss

      2,765              (2,765 )   
  

 

 

    

 

 

    

 

 

    

 

 

    

 

 

    

 

 

  

Annual cost/change

    $ 2,240      $ (3,224 )      3,111        (1,956 )    $ (171 )      (171 ) 
  

 

 

    

 

 

    

 

 

    

 

 

    

 

 

    

 

 

  

Ending balance

        $ 52,434      $ (67,878 )      $ 33,041   
      

 

 

    

 

 

      

 

 

  

Funded status at the end of the year

          $ (15,444 )     
        

 

 

      

Fiscal Year 2012

             

Interest cost

      2,858            (2,858 )     

Actual return on plan assets

      (8,727 )        8,727         

Employer contributions

        (3,365 )      3,365         

Benefit payments

          (4,223 )      4,223       

Investment and other expenses

      (374 )          374       

Difference between actual and expected return on plan assets

      5,075              (5,075 )   

Anticipated expenses

      262            (262 )     

Actuarial loss

            (6,650 )      6,650     

Amortization of unrecognized net actuarial loss

      2,751              (2,751 )   
  

 

 

    

 

 

    

 

 

    

 

 

    

 

 

    

 

 

  

Annual cost/change

    $ 1,845      $ (3,365 )      7,869        (5,173 )    $ (1,176 )      (1,176 ) 
  

 

 

    

 

 

    

 

 

    

 

 

    

 

 

    

 

 

  

Ending balance

        $ 60,303      $ (73,051 )      $ 31,865   
      

 

 

    

 

 

      

 

 

  

Funded status at the end of the year

          $ (12,748 )     
        

 

 

      

Fiscal Year 2013

             

Interest cost

      2,477            (2,477 )     

Actual return on plan assets

      (332 )        332         

Employer contributions

        (3,476 )      3,476         

Benefit payments

          (4,083 )      4,083       

Investment and other expenses

      (285 )          285       

Difference between actual and expected return on plan assets

      (3,475 )            3,475     

Anticipated expenses

      302            (302 )     

Actuarial gain

            7,157        (7,157 )   

Amortization of unrecognized net actuarial loss

      2,655              (2,655 )   
  

 

 

    

 

 

    

 

 

    

 

 

    

 

 

    

 

 

  

Annual cost/change

    $ 1,342      $ (3,476 )      (275 )      8,746      $ (6,337 )      (6,337 ) 
  

 

 

    

 

 

    

 

 

    

 

 

    

 

 

    

 

 

  

Ending balance

        $ 60,028      $ (64,305 )      $ 25,528   
      

 

 

    

 

 

      

 

 

  

Funded status at the end of the year

          $ (4,277 )     
        

 

 

      
Weighted-Average Assumptions Used in Measurement of Partnership's Benefit Obligation
     September 30,  
Weighted-Average Assumptions Used in the Measurement of the Partnership’s Benefit Obligation    2013     2012     2011  

Discount rate at year end date

      4.45 %      3.50 %      4.35 % 

Expected return on plan assets for the year ended

      7.00 %      7.75 %      7.75 % 

Rate of compensation increase

      N/A        N/A        N/A   
Fair Values and Percentage of Partnership's Pension Plan Assets by Asset Category

The fair values and percentage of the Partnership’s pension plan assets by asset category are as follows (in thousands):

 

Asset Category at September 30, 2013

    Level 1      Level 2      Level 3      Total      Concentration
Percentage		  

Corporate and U.S. government bond fund (1)

      47,364         —           —           47,364         79 % 

U.S. large-cap equity (1)

      9,123         —           —           9,123         15 % 

International equity (1)

      3,082         —           —           3,082         5 % 

Cash

      459         —           —           459         1 % 
  

 

 

     

 

 

     

 

 

     

 

 

     

 

 

  

Total

      60,028         —           —           60,028         100 % 
  

 

 

     

 

 

     

 

 

     

 

 

     

 

 

  

 

(1) Represent investments in Vanguard funds that seek to replicate the asset category description.