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Benefit Plans
6 Months Ended
Feb. 28, 2013
Compensation and Retirement Disclosure [Abstract]  
Benefit plans
Benefit Plans

Employee benefits information for the three and six months ended February 28, 2013 and February 29, 2012 is as follows:
 
Qualified
Pension Benefits
 
Non-Qualified
Pension Benefits
 
Other Benefits
 
2013
 
2012
 
2013
 
2012
 
2013
 
2012
Components of net periodic benefit costs for the three months ended February 28, 2013 and February 29, 2012 is as follows:
 
 
 
 
 
 
 
 
 
 
 
  Service cost
$
7,216

 
$
6,501

 
$
164

 
$
(31
)
 
$
634

 
$
511

  Interest cost
6,501

 
5,909

 
324

 
348

 
616

 
637

  Expected return on assets
(11,967
)
 
(9,985
)
 
 
 
 
 
 
 
 
  Prior service cost (credit) amortization
400

 
458

 
57

 
57

 
(5
)
 
(26
)
  Actuarial loss amortization
5,230

 
3,744

 
211

 
113

 
223

 
206

  Transition amount amortization
 
 
 
 
 
 
 
 
174

 
234

Net periodic benefit cost
$
7,380

 
$
6,627

 
$
756

 
$
487

 
$
1,642

 
$
1,562

Components of net periodic benefit costs for the six months ended February 28, 2013 and February 29, 2012 is as follows:
 

 
 

 
 

 
 

 
 

 
 

  Service cost
$
14,432

 
$
13,003

 
$
329

 
$
141

 
$
1,267

 
$
1,021

  Interest cost
13,006

 
11,844

 
647

 
696

 
1,232

 
1,273

  Expected return on assets
(23,923
)
 
(20,009
)
 


 


 


 


  Prior service cost (credit) amortization
799

 
916

 
114

 
114

 
(9
)
 
(52
)
  Actuarial loss amortization
10,461

 
7,476

 
422

 
225

 
446

 
413

  Transition amount amortization


 


 


 


 
349

 
468

Net periodic benefit cost
$
14,775

 
$
13,230

 
$
1,512

 
$
1,176

 
$
3,285

 
$
3,123



Employer Contributions:

Total contributions to be made during fiscal 2013, including the NCRA plan, will depend primarily on market returns on the pension plan assets and minimum funding level requirements. During the six months ended February 28, 2013, CHS and NCRA made no contributions to the pension plans. At this time, we do not anticipate having to make contributions to our benefit plans in fiscal 2013, however, we may voluntarily elect to do so.