Employee Benefit Plans

9 Months Ended

Jun. 30, 2011

Employee Benefit Plans [Abstract]

Employee Benefit Plans

12. Employee Benefit Plans

     In connection with the acquisition of Helix Technology Corporation (“Helix”) in October 2005, the Company assumed the responsibility for the Helix Employees’ Pension Plan (the “Helix Plan”). The Company froze the benefit accruals and future participation in the Helix Plan as of October 31, 2006. The Company expects to contribute $0.5 million in contributions to the Helix Plan in fiscal 2011.

     The Company has a defined benefit plan in Taiwan (the “Taiwan Plan”) that has a long-term liability of $84,000 which is included in the Company’s consolidated balance sheets at June 30, 2011. The Company froze the benefit accruals and future participation in the Taiwan Plan as of June 30, 2005.

     The components of the Company’s net pension cost related to both the Helix Plan and the Taiwan Plan for the three and nine months ended June 30, 2011 and 2010 is as follows (in thousands):

	Three months ended						Nine months ended
	June 30,						June 30,
	2011			2010			2011			2010
Service cost	$	29		$	29		$	86		$	86
Interest cost		192			201			577			603
Amortization of losses		116			84			348			250
Expected return on assets		(188	)		(159	)		(563	)		(475	)
Net periodic pension (benefit) cost	$	149		$	155		$	448		$	464