XML 62 R43.htm IDEA: XBRL DOCUMENT v2.4.0.8
Employee Benefit Plans (Tables)
 12 Months Ended
Sep. 30, 2013
Defined Benefit Plans and Other Postretirement Benefit Plans Disclosures [Abstract]  
Schedule of changes in plan benefit obligations and assets
Financial information for the plans was as follows:
(in millions)
 
Pension Plan
 
Healthcare Plan
as of and for the fiscal years ended September 30,
 
2013
 
2012
 
2013
 
2012
Change in Benefit Obligation
 
 
 
 
 
 
 
 
Benefit obligation at beginning of year
 
$
52.7

 
$
42.8

 
$
6.8

 
$
6.1

Service cost
 
—

 
3.6

 
—

 
—

Interest cost
 
2.3

 
2.2

 
0.2

 
0.3

Participant contributions
 
—

 
1.4

 
—

 
—

Plan curtailments
 
—

 
0.5

 
—

 
—

Plan settlements
 
(18.4
)
 
—

 
—

 
—

Benefits paid
 
(2.4
)
 
(2.4
)
 
(0.6
)
 
(0.4
)
Actuarial (gains) losses
 
7.6

 
2.9

 
(0.9
)
 
0.8

Foreign currency movements
 
(0.4
)
 
1.7

 
—

 
—

Benefit Obligation at End of Year
 
$
41.4

 
$
52.7

 
$
5.5

 
$
6.8

Change in Fair Value of Plan Assets
 
 
 
 

 
 
 
 

Fair value of plan assets at beginning of year
 
$
52.8

 
$
43.5

 
$
—

 
$
—

Actual return on assets
 
9.4

 
6.1

 
—

 
—

Employer contributions
 
—

 
2.4

 
0.6

 
0.4

Participant contributions
 
—

 
1.4

 
—

 
—

Plan settlements
 
(18.4
)
 
—

 
—

 
—

Benefits paid
 
(2.4
)
 
(2.4
)
 
(0.6
)
 
(0.4
)
Foreign currency movements
 
(0.3
)
 
1.8

 
—

 
—

Fair Value of Plan Assets at End of Year
 
$
41.1

 
$
52.8

 
$
—

 
$
—

Funded Status
 
$
(0.3
)
 
$
0.1

 
$
(5.5
)
 
$
(6.8
)
Schedule of amounts recognized in the consolidated balance sheets
(in millions)
 
Pension Plan
 
Healthcare Plan
as of and for the fiscal years ended September 30,
 
2013
 
2012
 
2013
 
2012
Amounts Recognized in the Consolidated Balance Sheets
 
 
 
 
 
 
 
 
Other assets
 
$
—

 
$
0.1

 
$
—

 
$
—

Compensation and benefits
 
—

 
—

 
(0.4
)
 
(0.5
)
Other liabilities
 
(0.3
)
 
—

 
(5.1
)
 
(6.3
)
Net Asset (Liability)
 
$
(0.3
)
 
$
0.1

 
$
(5.5
)
 
$
(6.8
)
Weighted-Average Assumptions
 
 
 
 

 
 
 
 

Discount rate
 
4.50
%
 
4.60
%
 
4.55
%
 
3.70
%
Expected long-term rate of return on plan assets1
 
6.41
%
 
6.41
%
 
N/A

 
N/A

Rate of compensation increase
 
N/A

 
N/A

 
2.50
%
 
2.50
%
________________
1 
The expected long-term rate of return on plan assets is based on the weighted-average historic performance of each asset class and current market conditions.
Schedule of net periodic benefit costs for all plans
The components of net periodic benefit cost for the plans were as follows:
(in millions)
 
Pension Plan
 
Healthcare Plan
for the fiscal years ended September 30,
 
2013
 
2012
 
2011
 
2013
 
2012
 
2011
Service cost
 
$
—

 
$
3.6

 
$
3.3

 
$
—

 
$
—

 
$
—

Interest cost
 
2.3

 
2.2

 
2.1

 
0.2

 
0.3

 
0.3

Plan curtailments
 
—

 
0.5

 
—

 
—

 
—

 
—

Plan settlements
 
1.6

 
—

 
—

 
—

 
—

 
—

Expected return on plan assets
 
(3.2
)
 
(3.1
)
 
(3.2
)
 
—

 
—

 
—

Amortization of net actuarial losses
 
—

 
—

 
—

 
0.3

 
—

 
0.2

Net Periodic Benefit Cost
 
$
0.7

 
$
3.2

 
$
2.2

 
$
0.5

 
$
0.3

 
$
0.5
Schedule of benefits expected to be paid over the next ten years
The plans benefits expected to be paid over the next ten years were as follows: 
(in millions)
 
Pension Plan
 
Healthcare Plan
for the fiscal years ending September 30,
2014
 
$
1.3

 
$
0.4

2015
 
0.5

 
0.4

2016
 
0.1

 
0.4

2017
 
0.1

 
0.4

2018
 
0.4

 
0.4

Thereafter in the succeeding five years
 
10.1

 
1.8