Employee Benefit Plans (Notes)

6 Months Ended

Mar. 31, 2020

Retirement Benefits [Abstract]

Compensation and Employee Benefit Plans [Text Block]

. EMPLOYEE BENEFIT PLANS

401(k) Plan

In November 1998, we established the IES Holdings, Inc. 401(k) Retirement Savings Plan. All full-time IES employees and full-time employees of participating subsidiaries are eligible to participate on the first day of the month subsequent to completing sixty days of service and attaining age twenty-one. Participants become vested in our matching contributions following three years of service. We also maintain several subsidiary retirement savings plans. During the three months ended March 31, 2020 and 2019, we recognized $697 and $600, respectively, in matching expense. During the six months ended March 31, 2020 and 2019, we recognized $1,082 and $1,023, respectively, in matching expense.

Post Retirement Benefit Plans

Certain individuals at one of the Company’s locations are entitled to receive fixed annual payments pursuant to post retirement benefit plans. We had an unfunded benefit liability of $709 and $738 recorded as of March 31, 2020 and September 30, 2019, respectively, related to such plans.