Employee Benefit Plans

9 Months Ended

Jun. 30, 2015

Compensation and Retirement Disclosure [Abstract]

Employee Benefit Plans

Employee Benefit Plans

The Company has two active defined benefit pension plans (collectively, the “Plans”). The Plans cover substantially all of the Company’s employees in Switzerland and Taiwan. Retirement benefits are generally earned based on the years of service and compensation during active employment; however, the level of benefits varies within the Plans. Eligibility is determined in accordance with local statutory requirements.

The components of the Company’s net pension cost for the three and nine months ended June 30, 2015 and 2014 are as follows (in thousands): 

	Three Months Ended June 30,						Nine Months Ended June 30,
	2015			2014			2015			2014
Service cost	$	122		$	102		$	370		$	304
Interest cost	32			40			96			118
Amortization of losses	—			—			—			1
Expected return on assets	(54		)	(53		)	(165		)	(161		)
Net periodic pension cost	$	100		$	89		$	301		$	262