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Postretirement Benefits (Tables)
 12 Months Ended
Sep. 30, 2013
Compensation and Retirement Disclosure [Abstract]  
Funded Status and Amounts Recognized in Consolidated Balance Sheet
The Company uses a September 30th measurement date in the determination of net periodic benefit costs, benefit obligations and the value of plan assets for all plans. The following tables set forth the funded status and amounts recognized in the Company’s Consolidated Balance Sheets at September 30, 2013 and 2012 (in thousands):  
 
September 30,
 
2013
 
2012
Benefit obligation at beginning of year
$
10,181

 
$
28,068

Service cost
604

 
787

Interest cost
148

 
984

Actuarial (gain) loss
(670
)
 
1,235

Benefits paid
(1,421
)
 
(2,203
)
Settlement loss
—

 
1,040

Settlements paid
(1,383
)
 
(18,928
)
Curtailment gain
(500
)
 
—

Foreign currency translation
148

 
(802
)
Benefit obligation at end of year
$
7,107

 
$
10,181

 
 
September 30,
 
2013
 
2012
Fair value of assets at beginning of year
$
8,015

 
$
20,173

Actual return on plan assets
304

 
1,446

Disbursements
(1,573
)
 
(2,463
)
Employer contributions
292

 
7,684

Employee contributions
194

 
334

Settlements paid
(1,383
)
 
(18,928
)
Foreign currency translation
147

 
(231
)
Fair value of assets at end of year
$
5,996

 
$
8,015

 
 
September 30,
 
2013
 
2012
Funded status/accrued benefit liability
$
(1,111
)
 
$
(2,166
)
Pension Amounts Recorded Within Account Line Items of Consolidated Balance Sheets
The following table provides pension amounts recorded within the account line items of the Company’s consolidated balance sheets (in thousands):
 
 
September 30,
 
2013
 
2012
Accrued compensation and benefits
$
296

 
$
478

Long-term pension liability
815

 
1,688
Net Periodic Pension Cost
The components of the Company’s net pension cost for the years ended September 30, 2013, 2012 and 2011 is as follows (in thousands):
 
Year ended September 30,
 
2013
 
2012
 
2011
Service cost
$
604

 
$
787

 
$
216

Interest cost
148

 
984

 
796

Expected return on assets
(247
)
 
(1,072
)
 
(764
)
Amortization of losses
4

 
620

 
458

Other
160

 
—

 
—

Net periodic pension cost
669

 
1,319

 
706

Settlement loss
87

 
8,937

 
—

Total pension cost
$
756

 
$
10,256

 
$
706
Other changes in Plan Assets and Benefit Obligations Recognized in Other Comprehensive Loss
Other changes in Plan assets and benefit obligations recognized in other comprehensive loss (in thousands):
 
 
September 30,
 
2013
 
2012
Net (gain) loss
$
(791
)
 
$
1,226

Amortization of net loss
(3
)
 
(620
)
Curtailment loss
(675
)
 
—

Settlement loss
(87
)
 
(8,937
)
Total recognized in other comprehensive income (loss)
(1,556
)
 
(8,331
)
Total recognized in net periodic pension cost and other comprehensive income (loss)
$
(887
)
 
$
(7,012
)
Certain Information for the Plan with Respect to Accumulated Benefit Obligations
Certain information for the Plans with respect to accumulated benefit obligations follows (in thousands):
 
 
September 30,
 
2013
 
2012
Projected benefit obligation
$
7,107

 
$
10,181

Accumulated benefit obligation
6,272

 
8,906

Fair value of plan assets
5,996

 
8,015
Weighted-Average Assumptions Used to Determine Net Cost or Pension Obligation
Weighted-average assumptions used to determine net cost at September 30, 2013, 2012 and 2011 follows:
 
 
Year Ended September 30,
 
2013
 
2012
 
2011
Discount rate
2.15
%
 
3.51
%
 
3.99
%
Expected return on plan assets
2.17
%
 
2.18
%
 
4.68
%
Rate of compensation increase
1.89
%
 
1.84
%
 
1.79
%
Weighted-average assumptions used to determine the pension obligation at September 30, 2013, 2012 and 2011 follows:
 
 
Year Ended September 30,
 
2013
 
2012
 
2011
Discount rate
2.15
%
 
1.89
%
 
3.76
%
Rate of compensation increase
1.89
%
 
1.84
%
 
1.79
%
Asset Allocation of Plan Assets
The asset allocation of the plan assets at September 30, 2013 was as follows:  
 
Percentage of
Plan Assets at
September 30,
2013
Debt securities
75
%
Equity securities
5

Cash
2

Other
18

 
100
%
Fair Value of Pension Assets by Asset Category and by Level
The fair value of pension assets by asset category and by level at September 30, 2013 were as follows (in thousands):
 
 
As of September 30, 2013
 
Level 1
 
Level 2
 
Level 3
 
Total
Swiss Life collective foundation
$
—

 
$
5,474

 
$
—

 
$
5,474

Taiwan collective trust
—

 
522

 
—

 
522

Total
$
—

 
$
5,996

 
$
—

 
$
5,996
Expected Benefit Payments over the Next Ten Years
Expected benefit payments over the next ten years are anticipated to be paid as follows (in thousands):  
2014
$
232

2015
56

2016
57

2017
58

2018
59

2019-2023
583