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Employee Benefit Plans (Tables)

12 Months Ended

Sep. 30, 2013

Schedule of Amounts Recognized in Accumulated Other Comprehensive Income

Amounts recognized in accumulated other comprehensive income as of September 30, 2013 and 2012, consisted of the following on a pretax basis (in thousands):

	September 30,
	2013			2012
Net actuarial gain	$	(830	)	$	(909	)
Prior service cost		−			−
Total recognized in accumulated other comprehensive income	$	(830	)	$	(909	)

Schedule of Amounts in Accumulated Other Comprehensive Income to be Recognized Over Next Fiscal Year

Amounts in accumulated other comprehensive income as of September 30, 2013, expected to be recognized as components of net periodic postretirement benefit cost in 2014 were as follows (in thousands):

Net actuarial gain	$	(61	)
Prior service cost		−
Total	$	(61	)

Schedule of Changes in Accumulated Postretirement Benefit Obligations Changes in Fair Value of Plan Assets and Funded Status

The unfunded liability was $0.7 million as of September 30, 2013 and 2012. The following table illustrates the changes in accumulated postretirement benefit obligation and the changes in fair value of assets of the postretirement benefit plan (in thousands):

	September 30,
	2013				2012
Changes in postretirement benefit obligation:
Balance at beginning of year	$	689		$		895
Service cost		66				23
Interest cost		23				17
Actuarial loss (gain)		20				(189	)
Benefits paid		(59	)			(57	)
Balance at end of year	$	739		$		689
Change in plan assets:
Fair value of assets at beginning of year	$	−		$		−
Employer contributions		59				57
Benefits paid		(59	)			(57	)
Fair value of assets at end of year	$	−		$		−

Schedule of Weighted-Average Assumptions Used to Determine Benefit Obligations


Weighted-average assumptions used to determine benefit obligations at September 30:
Discount rate pre-retirement	0.00	%	0.00	%
Discount rate post-retirement	4.26	%	3.08	%
Current year trend rate	8.10	%	8.40	%
Ultimate trend rate	5.00	%	5.00	%
Year ultimate trend rate reached	2023		2023

Components of Net Periodic Postretirement Benefit Cost

The components of net periodic postretirement benefit costs for the last three years are as follows:

	Year Ended September 30,
	2013			2012			2011
Components of net periodic postretirement benefit cost:
Service cost	$	66		$	23		$	40
Interest cost		23			17			39
Prior service cost		−			51			115
Net gain recognized		(59	)		(107	)		(37	)
Net periodic postretirement benefit cost	$	30		$	(16	)	$	157

Schedule of Weighted-Average Assumptions Used to Determine Benefit Costs


Weighted-average assumptions used to determine benefit costs at September 30:
Discount rate pre-retirement	0.00	%	0.00	%
Discount rate post-retirement	3.08	%	4.24	%
Current year trend rate	8.40	%	9.00	%
Ultimate trend rate	5.00	%	5.00	%
Year ultimate trend rate reached	2023		2015

Schedule of Future Expected Benefit Payments

Future expected benefit payments as of September 30, 2013, related to postretirement benefits for the subsequent five years were as follows (in thousands):

Year Ending September 30,	Expected Benefit Payments
2014	$	40
2015		43
2016		43
2017		54
2018		63
2019 through 2023		353