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Employee Benefit Plans (Tables)
 12 Months Ended
Sep. 30, 2015
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		    2015    2014    Pending /
Implemented		    2015      2014      2013      Surcharge
Imposed		    Expiration Date of
Collective-
Bargaining
Agreements		  

New England Teamsters and Trucking Industry Pension Fund

    04-6372430
/ 001		    Red    Red    Yes /
Implemented		    $ 3,183       $ 2,868       $ 2,709       No     
 		 03/31/17 to
09/30/18		   
  

Westchester Teamsters Pension Fund

    13-6123973
/ 001		    Green    Green    N/A      877         855         820       No     
 		 01/31/19 to
12/31/19		   
  

Local 553 Pension Fund

    13-6637826
/ 001		    Green    Green    N/A      2,838         2,649         2,729       No     
 		 12/15/16 to
01/15/17		   
  

Local 463 Pension Fund

    11-1800729
/ 001		    Green    Green    N/A      171         156         146       No     
 		 06/30/16 to
02/28/17		   
  

All Other Multiemployer Pension Plans

                  2,149         1,846         1,614         
              

 

 

     

 

 

     

 

 

        

Total Contributions

                $ 9,218       $ 8,374       $ 8,018         
              

 

 

     

 

 

     

 

 

        
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 2013

             

Beginning balance

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

 

 

    

 

 

    

 

 

    

 

 

    

 

 

    

 

 

  

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 )     
        

 

 

      

Fiscal Year 2014

             

Interest cost

      2,761            (2,761 )     

Actual return on plan assets

      (7,614 )        7,614         

Employer contributions

        (2,014 )      2,014         

Benefit payments

          (4,277 )      4,277       

Investment and other expenses

      (262 )          262       

Difference between actual and expected return on plan assets

      4,472              (4,472 )   

Anticipated expenses

      300            (300 )     

Actuarial loss

            (7,655 )      7,655     

Amortization of unrecognized net actuarial loss

      2,113              (2,113 )   
  

 

 

    

 

 

    

 

 

    

 

 

    

 

 

    

 

 

  

Annual cost/change

    $ 1,770      $ (2,014 )      5,351        (6,177 )    $ 1,070        1,070   
  

 

 

    

 

 

    

 

 

    

 

 

    

 

 

    

 

 

  

Ending balance

        $ 65,379      $ (70,482 )      $ 26,598   
      

 

 

    

 

 

      

 

 

  

Funded status at the end of the year

          $ (5,103 )     
        

 

 

      

Fiscal Year 2015

             

Interest cost

      2,762            (2,762 )     

Actual return on plan assets

      (679 )        679         

Employer contributions

        (1,743 )      1,743         

Benefit payments

          (4,013 )      4,013       

Investment and other expenses

      (577 )          577       

Difference between actual and expected return on plan assets

      (2,259 )            2,259     

Anticipated expenses

      327            (327 )     

Actuarial loss

            1,860        (1,860 )   

Amortization of unrecognized net actuarial loss

      2,226              (2,226 )   
  

 

 

    

 

 

    

 

 

    

 

 

    

 

 

    

 

 

  

Annual cost/change

    $ 1,800      $ (1,743 )      (1,591 )      3,361      $ (1,827 )      (1,827 ) 
  

 

 

    

 

 

    

 

 

    

 

 

    

 

 

    

 

 

  

Ending balance

        $ 63,788      $ (67,121 )      $ 24,771   
      

 

 

    

 

 

      

 

 

  

Funded status at the end of the year

          $ (3,333 )     
        

 

 

      
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    2015     2014     2013  

Discount rate at year end date

      4.05 %      4.05 %      4.45 % 

Expected return on plan assets for the year ended

      5.50 %      5.75 %      7.00 % 

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):

 

     September 30,  
     2015     2014  

Asset Category

    Level 1      Concentration
Percentage		     Level 1      Concentration
Percentage		  

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

    $ 51,477         81 %    $ 52,204         79 % 

U.S. large-cap equity (1)

      8,932         14 %      9,774         15 % 

International equity (1)

      2,832         4 %      3,093         5 % 

Cash

      547         1 %      308         1 % 
  

 

 

     

 

 

    

 

 

     

 

 

  

Total

    $ 63,788         100 %    $ 65,379         100 % 
  

 

 

     

 

 

    

 

 

     

 

 

  

 

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