XML 46 R15.htm IDEA: XBRL DOCUMENT v2.4.1.9
Pension and Other Postretirement Benefit Plans
6 Months Ended
Mar. 31, 2015
Pension and Other Postretirement Benefit Plans [Abstract]  
Pension and Other Postretirement Benefit Plans
Note 8.   Pension and Other Postretirement Benefit Plans
The Company provides defined benefit pension and other postretirement plans to certain employees. Net periodic pension and other postretirement benefit cost for the plans included the following:

  
Three months ended March 31,
 
  
Pension
  
Other Postretirement
 
  
2015
  
2014
  
2015
  
2014
 
         
Service cost
 
$
1,655
  
$
1,582
  
$
114
  
$
109
 
Interest cost
  
2,145
   
2,213
   
221
   
230
 
Expected return on plan assets
  
(2,470
)
  
(2,396
)
  
-
   
-
 
Amortization:
                
   Prior service cost
  
(45
)
  
(52
)
  
(49
)
  
(21
)
   Net actuarial loss (gain)
  
1,564
   
991
   
-
   
(49
)
                 
Net benefit cost
 
$
2,849
  
$
2,338
  
$
286
  
$
269
 

  
Six months ended March 31,
 
  
Pension
  
Other Postretirement
 
  
2015
  
2014
  
2015
  
2014
 
         
Service cost
 
$
3,310
  
$
3,164
  
$
228
  
$
218
 
Interest cost
  
4,290
   
4,426
   
442
   
460
 
Expected return on plan assets
  
(4,940
)
  
(4,792
)
  
-
   
-
 
Amortization:
                
Prior service cost
  
(90
)
  
(104
)
  
(98
)
  
(43
)
Net actuarial loss
  
3,128
   
1,982
   
-
   
(98
)
                 
Net benefit cost
 
$
5,698
  
$
4,676
  
$
572
  
$
537
 

Benefit payments under the Company's principal retirement plan are made from plan assets, while benefit payments under the postretirement benefit plan are made from the Company's operating funds.  Under IRS regulations, the Company is not required to make any significant contributions to its principal retirement plan in fiscal year 2015.

Contributions made and anticipated for fiscal year 2015 are as follows:

Contributions
 
Pension
  
Other Postretirement
 
     
Contributions during the six months ended March 31, 2015:
    
   Supplemental retirement plan
 
$
362
  
$
-
 
   Other postretirement plan
  
-
   
775
 
         
Additional contributions expected in fiscal 2015:
        
   Supplemental retirement plan
  
371
   
-
 
   Other postretirement plan
  
-
   
232