Postretirement Benefits (Tables)

12 Months Ended

Sep. 30, 2012

Funded Status and Amounts Recognized in Consolidated Balance Sheet

The following tables set forth the funded status and amounts recognized in the Company’s consolidated balance sheets at September 30, 2012 and 2011 for the Helix Plan, the Nexus Plan and the Taiwan Plan (the “Plans”) (in thousands):

	September 30,
	2012			2011
Benefit obligation at beginning of year	$	28,068		$	15,914
Acquisition date benefit obligations from entities acquired during the fiscal year		—			10,354
Service cost		787			216
Interest cost		984			796
Actuarial loss		1,235			2,138
Benefits paid		(2,203	)		(356	)
Settlement loss		1,040			—
Settlements paid		(18,928	)		—
Foreign currency translation		(802	)		(994	)
Benefit obligation at end of year	$	10,181		$	28,068

	September 30,
	2012			2011
Fair value of assets at beginning of year	$	20,173		$	9,990
Acquisition date fair value of assets for entities acquired during the fiscal year		—			9,226
Actual return on plan assets		1,446			1,322
Disbursements		(2,463	)		(356	)
Employer contributions		7,684			778
Employee contributions		334			76
Settlements paid		(18,928	)		—
Foreign currency translation		(231	)		(863	)
Fair value of assets at end of year	$	8,015		$	20,173

	September 30,
	2012			2011
Funded status/accrued benefit liability	$	(2,166	)	$	(7,895	)

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,
	2012		2011
Accrued compensation and benefits	$	478	$	734
Long-term pension liability		1,688		7,161

Net Periodic Pension Cost

Net periodic pension cost consisted of the following (in thousands):

	Year Ended September 30,
	2012			2011			2010
Service cost	$	787		$	216		$	100
Interest cost		984			796			775
Expected return on assets		(1,072	)		(764	)		(604	)
Amortization of losses		620			458			327
Net periodic pension cost		1,319			706			598
Settlement loss		8,937			—			—
Total pension cost	$	10,256		$	706		$	598

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,
	2012			2011
Net loss	$	1,226		$	1,502
Amortization of net loss		(620	)		(458	)
Settlement loss		(8,937	)		—
Total recognized in other comprehensive income		(8,331	)		1,044
Total recognized in net periodic benefit cost and other comprehensive income	$	(7,012	)	$	1,750

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,
	2012		2011
Projected benefit obligation	$	10,181	$	28,068
Accumulated benefit obligation		8,906		26,663
Fair value of plan assets		8,015		20,173

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, 2012 were as follows (in thousands):

	As of September 30, 2012
	Level 1		Level 2		Level 3		Total
Swiss Life collective foundation	$	—		7,513		—	$	7,513
Taiwan collective trust		—		502		—		502
Total	$	—	$	8,015	$	—	$	8,015

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):

2013	$	1,590
2014		53
2015		55
2016		56
2017		57
2018-2022		457

Benefit net cost

Weighted-Average Assumptions Used to Determine Net Cost or Pension Obligation

Weighted-average assumptions used to determine net cost at September 30, 2012, 2011 and 2010 follows:

	Year Ended September 30,
	2012			2011			2010
Discount rate		3.51	%		3.99	%		5.50	%
Expected return on plan assets		2.18	%		4.68	%		8.00	%
Rate of compensation increase		1.84	%		1.79	%		N/A

Pension obligation

Weighted-Average Assumptions Used to Determine Net Cost or Pension Obligation

Weighted-average assumptions used to determine the pension obligation at September 30, 2012, 2011 and 2010 follows:

	Year Ended September 30,
	2012			2011			2010
Discount rate		1.89	%		3.76	%		4.75	%
Rate of compensation increase		1.84	%		1.79	%		N/A

Foreign Defined Benefit Plan

Asset Allocation of Plan Assets

The asset allocation of the plan assets of the non-U.S. plans at September 30, 2012 was as follows:

	Percentage of Plan Assets at September 30, 2012
Equity securities		4	%
Debt securities		76
Other		19
Cash		1
		100	%