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Employee Benefit Plans
9 Months Ended
May 31, 2012
Employee Benefit Plans [Abstract]  
Employee Benefit Plans

Note 9.    Employee Benefit Plans

Employee benefits information for the three and nine months ended May 31, 2012 and 2011 is as follows:

 

                                                 
    Qualified
Pension Benefits
    Non-Qualified
Pension Benefits
    Other Benefits  
    2012     2011     2012     2011     2012     2011  

Components of net periodic benefit costs for the three months ended May 31, 2012 and 2011:

                                               

Service cost

  $ 6,505     $ 5,990     $ 68     $ 296     $ 896     $ 488  

Interest cost

    5,942       5,682       346       489       672       595  

Expected return on plan assets

    (10,004     (10,379                                

Prior service cost (credit) amortization

    458       581       57       35       (26     (30

Actuarial loss amortization

    3,809       4,138       109       246       243       182  

Transition amount amortization

                                    234       233  
   

 

 

   

 

 

   

 

 

   

 

 

   

 

 

   

 

 

 

Net periodic benefit cost

  $ 6,710     $ 6,012     $ 580     $ 1,066     $ 2,019     $ 1,468  
   

 

 

   

 

 

   

 

 

   

 

 

   

 

 

   

 

 

 

Components of net periodic benefit costs for the nine months ended May 31, 2012 and 2011:

                                               

Service cost

  $ 19,508     $ 18,924     $ 209     $ 935     $ 1,917     $ 1,329  

Interest cost

    17,786       16,692       1,041       1,482       1,945       1,613  

Expected return on plan assets

    (30,013     (31,334                                

Prior service cost (credit) amortization

    1,374       1,745       171       105       (78     (92

Actuarial loss amortization

    11,285       12,062       334       755       656       356  

Transition amount amortization

                                    702       702  
   

 

 

   

 

 

   

 

 

   

 

 

   

 

 

   

 

 

 

Net periodic benefit cost

  $ 19,940     $ 18,089     $ 1,755     $ 3,277     $ 5,142     $ 3,908  
   

 

 

   

 

 

   

 

 

   

 

 

   

 

 

   

 

 

 

 

Employer Contributions:

Total contributions to be made during fiscal 2012, including the NCRA plan, will depend primarily on market returns on the pension plan assets and minimum funding level requirements. During the nine months ended May 31, 2012, CHS and NCRA made no contributions to the pension plans. At this time, we do not anticipate having to make a contribution for our benefit plans in fiscal 2012.