NOTE 8—RETIREMENT PLANS

A defined contribution savings plan is maintained for eligible employees of the Company and certain of its affiliates. Under the plan, employees may contribute a portion of their compensation subject to Internal Revenue Service limitations and the Company contributes an amount equal to 50% of the contribution of the employee not to exceed 6% of the compensation of the employee. The Company’s matching contribution changed during the fiscal periods presented. Effective July 1, 2010, the Company reinstated matching contributions that were suspended during 2009 in an amount equal to 25% of the contribution of the employee not to exceed 6% of the compensation of the employee. Effective June 1, 2011, the Company reinstated its full matching contribution of 50% of the contribution of the employee not to exceed 6% of the compensation of the employee. The amounts contributed to the plan by the Company on behalf of its employees totaled approximately $628, $1,094 and $1,090 for the years ended September 30, 2011, 2012 and 2013, respectively.

The Company also contributes to certain other multi-employer union pension plans on behalf of certain of its union represented employees in accordance with the terms of the applicable collective bargaining agreements. Certain union represented employees are permitted to participate in Company sponsored benefits; however others are required by the applicable collective bargaining agreement to participate in union sponsored benefits. Substantially all of the union represented employees that participate in union sponsored benefits, are covered under the AFTRA Health Plan, Employer Identification Number (EIN) 13-3467049, Plan No. 502, and the AFTRA Retirement Plan, EIN 13-6414972, Plan No. 001 (the Plan, or collectively, the Health and Retirement Fund). The Company does not sponsor or administer either of those plans. The Company’s contributions to the Health and Retirement Fund are set out in the Company’s collective bargaining agreement with AFTRA (the Agreement), which expires on September 30, 2015. The Agreement requires the Company to pay the Health and Retirement Fund amounts based on each eligible employee’s salary, not to exceed an agreed upon salary limit. The amounts contributed to the Health and Retirement Fund totaled approximately $603, $663 and $767 for the years ended September 30, 2011, 2012 and 2013, respectively, and did not represent greater than 5% of the total Plan contributions. The Company does not control the application of contributions to the separate AFTRA Health and Retirement Plans. In addition, the Company was not required to pay a surcharge to the Plan during the years presented.

The risks of participating in a multi-employer pension plan differ from a single-employer pension plan primarily due to the following:

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Assets contributed to a multi-employer pension plan by one employer may be used to provide benefits to employees of other participating employers;

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If a participating employer stops contributing to a multi-employer pension plan, the unfunded obligations of that plan may be borne by the remaining participating employers; and

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If a participating employer stops participating in a multi-employer pension plan, that employer may be required to pay the plan an amount based on the underfunded status of the plan, referred to as a withdrawal liability.

The Plan was not in endangered or critical status during any of the years presented, as defined under the Pension Protection Act of 2006. Accordingly, no funding improvement or rehabilitation plan has been implemented or is pending. The Plan elected to extend the amortization period for its 2008 net investment losses and to smooth the net investment losses over ten years in the actuarial value of assets.