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RETIREMENT PLANS (Tables)
9 Months Ended
Jun. 30, 2013
RETIREMENT PLANS  
Schedule of components of net periodic benefit cost

 

 

 

 

Pension Plan

 

SERP

 

Postretirement Medical

 

 

Three months ended June 30,

 

 

2013

 

2012

 

2013

 

2012

 

2013

 

2012

Service cost

 

 

$

68,000

 

 

 

$

76,000

 

 

 

$

13,000

 

 

 

$

12,000

 

 

 

$

4,000

 

 

 

$

3,000

 

Interest cost

 

 

75,000

 

 

 

81,000

 

 

 

15,000

 

 

 

15,000

 

 

 

12,000

 

 

 

12,000

 

Expected return on plan assets

 

 

(96,000

)

 

 

(82,000

)

 

 

-       

 

 

 

-       

 

 

 

-       

 

 

 

-      

 

Amortization of prior service cost (credit)

 

 

1,000

 

 

 

1,000

 

 

 

(1,000

)

 

 

-       

 

 

 

34,000

 

 

 

34,000

 

Amortization of net actuarial loss (gain)

 

 

25,000

 

 

 

28,000

 

 

 

5,000

 

 

 

4,000

 

 

 

-       

 

 

 

(2,000

)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Net periodic benefit cost

 

 

$

73,000

 

 

 

$

104,000

 

 

 

$

32,000

 

 

 

$

31,000

 

 

 

$

50,000

 

 

 

$

47,000

 

 

 

 

Pension Plan

 

SERP

 

Postretirement Medical

 

 

Nine months ended June 30,

 

 

2013

 

2012

 

2013

 

2012

 

2013

 

2012

Service cost

 

 

$

204,000

 

 

 

$

227,000

 

 

 

$

39,000

 

 

 

$

37,000

 

 

 

$

11,000

 

 

 

$

9,000

 

Interest cost

 

 

224,000

 

 

 

242,000

 

 

 

44,000

 

 

 

46,000

 

 

 

37,000

 

 

 

37,000

 

Expected return on plan assets

 

 

(290,000

)

 

 

(246,000

)

 

 

-        

 

 

 

-       

 

 

 

-       

 

 

 

-      

 

Amortization of prior service cost (credit)

 

 

4,000

 

 

 

4,000

 

 

 

(4,000

)

 

 

-       

 

 

 

102,000

 

 

 

102,000

 

Amortization of net actuarial loss (gain)

 

 

77,000

 

 

 

84,000

 

 

 

15,000

 

 

 

12,000

 

 

 

-       

 

 

 

(8,000

)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Net periodic benefit cost

 

 

$

219,000

 

 

 

$

311,000

 

 

 

$

94,000

 

 

 

$

95,000

 

 

 

$

150,000

 

 

 

$

140,000