DEFINED BENEFIT PENSION EXPENSE

9 Months Ended

Jun. 30, 2014

Compensation and Retirement Disclosure [Abstract]

Defined benefit pension expense was as follows:



	Three Months Ended June 30,						Nine Months Ended June 30,
	2014			2013			2014			2013
Service cost	$	—		$	51		$	90		$	149
Interest cost	2,416			2,427			7,415			7,274
Expected return on plan assets	(2,820		)	(3,139		)	(8,590		)	(9,413		)
Amortization:
Prior service cost	4			5			11			15
Recognized actuarial loss	485			840			1,463			2,520
Loss on pension settlement	—			—			—			2,142
Net periodic expense	$	85		$	184		$	389		$	2,687

During the second quarter of 2014, the company contributed €1,300 (U.S. $1,776), which equaled the net balance sheet liability, in settlement of all remaining obligations for a non U.S. Pension liability. There were no gains or losses recorded for this settlement.

First quarter of 2013 SG&A expenses included a $2,142 pension settlement loss resulting from the lump-sum buyout of certain participant’s balances in the Company’s defined benefit plan. The buyouts, funded by the pension plan, reduced the Company’s net pension liability by $3,472 and increased Accumulated Other Comprehensive Income by $3,649.