EMPLOYEE BENEFIT PLANS (Tables)

12 Months Ended

Sep. 30, 2013

EMPLOYEE BENEFIT PLANS

Schedule of reconciliation of the changes in the pension benefit obligations, fair value of Pension Plan assets and statement of the funded status

	2013			2012
	(in thousands)
Accumulated Benefit Obligation	$	102,680		$	112,062
Changes in projected benefit obligations
Projected benefit obligation at beginning of year	$	112,062		$	104,911
Interest cost		4,339			4,498
Actuarial (gain) loss		(9,320	)		5,990
Benefits paid		(4,401	)		(3,337	)
Projected benefit obligation at end of year	$	102,680		$	112,062
Change in plan assets
Fair value of plan assets at beginning of year	$	86,718		$	67,284
Actual return on plan assets		12,369			14,495
Employer contribution		2,132			8,276
Benefits paid		(4,401	)		(3,337	)
Fair value of plan assets at end of year	$	96,818		$	86,718
Funded status of the plan at end of year	$	(5,862	)	$	(25,344	)

Schedule of amounts recognized in the Consolidated Balance Sheets

 The amounts recognized in the Consolidated Balance Sheets are as follows (in thousands):

Accrued liabilities	$	(145	)	$	(95	)
Noncurrent liabilities-other		(5,717	)		(25,249	)
Net amount recognized	$	(5,862	)	$	(25,344	)

Schedule of amounts recognized in Accumulated Other Comprehensive Income and not yet reflected in net periodic benefit cost

The amounts recognized in Accumulated Other Comprehensive Income at September 30, 2013 and 2012, and not yet reflected in net periodic benefit cost, are as follows (in thousands):

Net actuarial loss	$	(19,210	)	$	(37,172	)
Prior service cost		—			(1	)
Total	$	(19,210	)	$	(37,173	)

Schedule of weighted average assumptions used for the pension calculations

	Years Ended September 30,
	2013			2012			2011
Discount rate for net periodic benefit costs		4.06	%		4.33	%		4.48	%
Discount rate for year-end obligations		4.80	%		4.06	%		4.33	%
Expected return on plan assets		7.06	%		7.16	%		8.00	%

Schedule of components of net periodic pension expense (benefit)

	Years Ended September 30,
	2013			2012			2011
	(in thousands)
Interest cost	$	4,339		$	4,498		$	4,519
Expected return on plan assets		(6,099	)		(5,463	)		(5,050	)
Amortization of prior service cost		1			2			—
Recognized net actuarial loss		2,372			3,567			2,976
Settlement/curtailment		—			—			28
Net pension expense (benefit)	$	613		$	2,604		$	2,473

Schedule of expected benefits to be paid from pension plan

The following table reflects the expected benefits to be paid from the Pension Plan in each of the next five fiscal years, and in the aggregate for the five years thereafter (in thousands).

Years Ended September 30,
2014		2015		2016		2017		2018		2019 - 2023		Total
$	5,314	$	5,903	$	6,494	$	5,979	$	7,612	$	36,529	$	67,831

Schedule of target allocation and the asset allocation for the Pension Plan

	Target Allocation			Percentage of Plan Assets At September 30,
Asset Category	2014			2013			2012
U.S. equities		55	%		58	%		55	%
International equities		15			13			12
Fixed income		27			27			25
Real estate and other		3			2			8
Total		100	%		100	%		100	%

Schedule of fair value of plan assets, summarized by level within fair value hierarchy

	Fair Value as of September 30, 2013
	Total		Level 1		Level 2		Level 3
	(in thousands)
Short-term investments	$	1,983	$	1,983	$	—	$	—
Mutual funds:
Domestic stock funds		44,129		44,129		—		—
Bond funds		23,749		23,749		—		—
International stock funds		12,519		12,519		—		—
Total mutual funds		80,397		80,397		—		—
Domestic common stock		12,998		12,998		—		—
Foreign equity stock		1,153		1,153		—		—
Oil and gas properties		287		—		—		287
Total	$	96,818	$	96,531	$	—	$	287

	Fair Value as of September 30, 2012
	Total		Level 1		Level 2		Level 3
	(in thousands)
Short-term investments	$	7,233	$	7,233	$	—	$	—
Mutual funds:
Domestic stock funds		36,209		36,209		—		—
Bond funds		21,458		21,458		—		—
International stock funds		10,069		10,069		—		—
Total mutual funds		67,736		67,736		—		—
Domestic common stock		10,543		10,543		—		—
Foreign equity stock		907		907		—		—
Oil and gas properties		299		—		—		299
Total	$	86,718	$	86,419	$	—	$	299

Summary of changes in fair value of plan's Level 3 assets

	Oil and Gas Properties
	Years Ended September 30,
	2013			2012
	(in thousands)
Balance, beginning of year	$	299		$	275
Unrealized gains (losses) relating to property still held at the reporting date		(12	)		24
Balance, end of year	$	287		$	299