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Adequacy of Insurance Reserves
3 Months Ended
Dec. 31, 2011
Insurance Loss Reserves [Abstract]  
8. Change in Excess Workers' Compensation Reserves Estimate
8. Change in Excess Workers' Compensation Reserves Estimate
 
The Company's policy is to regularly review the adequacy of loss reserves associated with the lines of business of its insurance subsidiaries.  A current review of the underlying claims of Repwest's excess workers' compensation business indicated that claims have been developing more adversely than previously anticipated based on a combination of issues including medical inflation, additional treatments, longer claim terms and changes in ceding entity and third party administrator reporting practices.  As a result, Repwest adjusted its estimate for excess workers' compensation reserves. The effect of this change increased benefits and losses expense by $48.3 million and decreased net earnings by $31.4 million, or $1.61 per share, for the third quarter ended fiscal 2012.