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PENSION AND OTHER POSTRETIREMENT PLANS (Tables)
 12 Months Ended
Sep. 30, 2023
Retirement Benefits [Abstract]  
Reconciliation of Benefit Obligations, Plan Assets and Funded Status of Pension Plans
The following provides a reconciliation of benefit obligations, plan assets and funded status of the plans as of the Company's actuarial valuation as of September 30, 2023 and 2022:
 PensionOther Postretirement
 2023202220232022
Change in benefit obligation:
Benefit obligation, beginning of year$36,609 $293,926 $12,813 $18,841 
Acquisitions (1)
— 9,829 — — 
Service cost163 392 76 165 
Interest cost497 1,127 644 411 
Actuarial gain(512)(19,978)(641)(5,989)
Settlement(24,242)(242,232)— — 
Exchange loss (gain)979 (3,093)— — 
Benefit payments(598)(3,362)(517)(615)
Benefit obligation, end of year (2)
12,896 36,609 12,375 12,813 
Change in plan assets:    
Fair value, beginning of year— 208,344 — — 
Actual return— 368 — — 
Benefit payments(598)(3,362)(517)(615)
Employer contributions24,840 36,882 517 615 
Settlement(24,242)(242,232)— — 
Fair value, end of year— — — — 
Funded status(12,896)(36,609)(12,375)(12,813)
Unrecognized actuarial (gain) loss(1,518)5,140 (5,906)(5,973)
Unrecognized prior service (credit) cost— (4,815)(956)(1,320)
Net amount recognized$(14,414)$(36,284)$(19,237)$(20,106)
Amounts recognized in the consolidated balance sheet:    
Current liability$(68)$(24,172)$(876)$(830)
Noncurrent benefit liability(12,828)(12,437)(11,499)(11,983)
Accumulated other comprehensive (income) loss(1,518)325 (6,862)(7,293)
Net amount recognized$(14,414)$(36,284)$(19,237)$(20,106)
Amounts recognized in accumulated    
       other comprehensive (income) loss:
    
Net actuarial (gain) loss$(1,518)$5,140 $(5,906)$(5,973)
Prior service (credit) cost— (4,815)(956)(1,320)
Net amount recognized$(1,518)$325 $(6,862)$(7,293)
(1) Fiscal 2022 reflects benefit obligations assumed in connection with the acquisition of OLBRICH and R+S Automotive. For additional information, see Note 21.
(2) Gains and losses related to changes in assumptions (e.g., discount rate, mortality, etc.), asset, salary and other experience, and curtailments impacted benefit obligations.
Net Periodic Pension and Other Postretirement Benefit Cost
Net periodic pension and other postretirement benefit cost for the plans included the following:
 PensionOther Postretirement
 202320222021202320222021
Service cost$163 $392 $7,919 $76 $165 $201 
Interest cost *497 1,127 6,145 644 411 376 
Expected return on plan assets *— (1,040)(10,809)— — — 
Amortization:      
Prior service cost— (152)(127)(364)(364)(364)
Net actuarial (gain) loss *(64)469 9,769 (708)— — 
Curtailment gain *— — (220)— — — 
Special termination benefits *— — 315 — — — 
Prior-service cost write-offs *— — 261 — — — 
Settlement*1,271 30,856 — — — — 
Net benefit cost$1,867 $31,652 $13,253 $(352)$212 $213 
* Non-service components of pension and postretirement expense are included in other income (deductions), net.
Contributions During Fiscal Year
Contributions made in fiscal 2023 are as follows:
ContributionsPensionOther Postretirement
Supplemental retirement plan$23,469 $— 
Other retirement plans1,371 — 
Other postretirement plan— 517 
Weighted-Average Assumptions for Principal Retirement and Other Postretirement Benefit Plans The weighted-average assumptions for those plans were:
 Pension
  
Other Postretirement   
 202320222021202320222021
Discount rate4.13 %4.01 %2.79 %5.86 %5.37 %2.83 %
Return on plan assets— %— %3.10 %— — — 
Compensation increase— %— %3.50 %— — — 
Benefit Payments Expected to be Paid Benefit payments expected to be paid are as follows:
Years ending September 30:Pension BenefitsOther Postretirement Benefits
2024$616 $876 
2025623 896 
2026628 910 
2027637 893 
2028650 893 
2029-20333,499 4,287 
 $6,653 $8,755