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Employee Benefit Plans
6 Months Ended
Mar. 31, 2016
Employee Benefit Plans [Abstract]  
Employee Benefit Plans

(5)Employee Benefit Plans



The components of net periodic benefit cost for pension and other benefits were as follows:





 

 

 

 

 

 

 

 

 

 

 



 

 

 

 

 

 

 

 

 

 

 

Pension Benefits

Three Months Ended
March 31,

 

Six Months Ended
March 31,

(Dollars in Thousands)

2016

 

2015

 

2016

 

2015

Interest cost

$

393 

 

$

364 

 

$

785 

 

$

728 

Expected return on plan assets

 

(374)

 

 

(396)

 

 

(747)

 

 

(792)

Amortization of net loss

 

140 

 

 

84 

 

 

281 

 

 

168 

Net periodic benefit cost

$

159 

 

$

52 

 

$

319 

 

$

104 



 

 

 

 

 

 

 

 

 

 

 

Other Benefits

Three Months Ended
March 31,

 

Six Months Ended
March 31,

(Dollars in Thousands)

2016

 

2015

 

2016

 

2015

Service cost

$

15 

 

$

12 

 

$

30 

 

$

25 

Interest cost

 

 

 

 

 

19 

 

 

16 

Amortization of net gain

 

(4)

 

 

(12)

 

 

(8)

 

 

(24)

Net periodic benefit cost

$

20 

 

$

 

$

41 

 

$

17 



The Company, under the IRS minimum funding standards, has no required contributions to make to its defined benefit pension plan during fiscal 2016.



The Company sponsors a 401(k) retirement savings plan covering substantially all of the U.S. full-time employees in the Company’s Radiation Measurement segment as well as substantially all of the employees in the Company’s Medical Physics and Medical Products segments, which provides for certain employer matching contributions.  The Company also maintains a supplemental defined contribution plan for certain executives, which allows participating executives to make voluntary deferrals and provides for employer contributions at the discretion of the Company.  Amounts expensed for Company contributions under these plans during the three months ended March 31, 2016 and 2015 were $499 and $442, respectively.  Amounts expensed for Company contributions under these plans during the six months ended March 31, 2016 and 2015 were $918 and $849, respectively.