17.

Employer Sponsored Benefit Plans

Contributory Defined Investment Plan — We offer a contributory defined investment plan covering substantially all employees who have completed at least six months of service, as defined. Employees may contribute from 1% to 30% of their annual pay, with us matching 50% of the first 6% of combined pre- and post-tax compensation. We contributed $1.9 million, $1.7 million, and $1.5 million for the fiscal years ended April 30, 2014, 2013, and 2012, respectively.

Non-Contributory Profit Sharing Plan — We have a non-contributory profit sharing plan covering substantially all of our Springfield, Massachusetts and Houlton, Maine employees. Employees become eligible on May 1 following the completion of a full fiscal year of continuous service. We contribute 15% of our net operating profit before interest and taxes up to 15% of qualifying payroll, as defined, to the plan each year. For fiscal 2014, we plan to contribute approximately $11.1 million, which has been recorded in general and administrative costs. We contributed $9.6 million and $8.0 million for the fiscal years ended April 30, 2013 and 2012, respectively. Contributions are funded after the fiscal year-end.