Employee Retirement Plans (Tables)

12 Months Ended

Sep. 30, 2012

Defined Benefit Pension Plans and Defined Benefit Postretirement Plans Disclosure [Abstract]

Change in Pension Benefits and Other postretirement benefits Obligations, plan assets, and the funded status

The following table provides a reconciliation of the projected benefit obligations (“PBOs”) of the Pension Plan, the accumulated benefit obligations (“ABOs”) of our other postretirement benefit plans, plan assets and the funded status of the Pension Plan and other postretirement plans as of September 30, 2012 and 2011. ABO is the present value of benefits earned to date with benefits based upon current compensation levels. PBO is ABO increased to reflect future compensation.

	Pension Benefits						Other Postretirement Benefits
	2012			2011			2012			2011
Change in benefit obligations:
Benefit obligations — beginning of year	$	456,714		$	464,977		$	13,333		$	15,140
Service cost	8,063			8,151			162			217
Interest cost	24,095			23,815			665			701
Actuarial loss (gain)	74,676			(20,772		)	1,464			(1,516		)
Plan amendments	—			—			—			(126		)
Benefits paid	(19,943		)	(19,457		)	(1,064		)	(1,083		)
Benefit obligations — end of year	$	543,605		$	456,714		$	14,560		$	13,333
Change in plan assets:
Fair value of plan assets — beginning of year	$	289,764		$	287,902		$	9,805		$	10,007
Actual gain on assets	50,550			2,601			1,741			149
Employer contributions	31,172			18,718			723			732
Benefits paid	(19,943		)	(19,457		)	(1,064		)	(1,083		)
Fair value of plan assets — end of year	$	351,543		$	289,764		$	11,205		$	9,805
Funded status of the plans — end of year	$	(192,062	)	$	(166,950	)	$	(3,355	)	$	(3,528	)
(Liabilities) recorded in the balance sheet:
Unfunded liabilities — included in other current liabilities	$	(15,802	)	$	(27,600	)	$	(654	)	$	(628	)
Unfunded liabilities — included in other noncurrent liabilities	(176,260		)	(139,350		)	(2,701		)	(2,898		)
Net amount recognized	$	(192,062	)	$	(166,950	)	$	(3,355	)	$	(3,526	)
Amounts recorded in stockholder’s equity (pre-tax):
Prior service cost (credit)	$	152		$	174		$	(79	)	$	(91	)
Net actuarial loss (gain)	18,099			14,452			164			(168		)
Total	$	18,251		$	14,626		$	85		$	(259	)
Amounts recorded in regulatory assets and liabilities (pre-tax):
Prior service cost (credit)	$	1,550		$	1,775		$	(2,766	)	$	(3,188	)
Net actuarial loss	184,464			146,899			5,815			6,294
Total	$	186,014		$	148,674		$	3,049		$	3,106

Actuarial assumptions for our domestic plans

The expected rate of return on assets assumption is based on the current and expected asset allocations as well as historical and expected returns on various categories of plan assets as further described below.

	Pension Plan								Other Postretirement Benefits
Weighted-average assumptions:	2012		2011(a)		2010		2009		2012		2011		2010		2009
Discount rate	4.20	%	5.30	%	5.00	%	5.50	%	4.20	%	5.30	%	5.00	%	5.50	%
Expected return on plan assets	7.75	%	8.00	%	8.50	%	8.50	%	5.20	%	5.50	%	5.50	%	5.50	%
Rate of increase in salary levels	3.25	%	3.50	%	3.75	%	3.75	%	3.25	%	3.50	%	3.75	%	3.75	%

(a) The discount rates used during Fiscal 2011 to calculate pension expense were rates of 5.0% through December 31, 2010 (the date of the Pension Plan Merger) and 5.5%

Component of net periodic pension expense and other postretirement benefit costs

Net periodic pension expense and other postretirement benefit costs relating to the Company’s employees include the following components:

	Pension Benefits									Other Postretirement Benefits
	2012			2011			2010			2012			2011			2010
Service cost	$	7,025		$	7,176		$	6,980		$	152		$	202		$	175
Interest cost	22,376			22,047			21,137			639			678			752
Expected return on assets	(23,762		)	(23,937		)	(23,433		)	(481		)	(523		)	(508		)
Curtailment gain	—			—			—			—			(3,245		)	—
Amortization of:
Prior service cost (benefit)	249			302			36			(422		)	(694		)	(406		)
Actuarial loss	7,853			6,838			5,331			355			427			231
Net benefit cost (income)	13,741			12,426			10,051			243			(3,155		)	244
Change in associated regulatory liabilities	—			—			—			3,188			3,138			3,137
Benefit cost (income) after change in regulatory liabilities	$	13,741		$	12,426		$	10,051		$	3,431		$	(17	)	$	3,381

Expected payments for pension benefits and other postretirement welfare benefits

Expected payments for pension benefits and other postretirement welfare benefits are as follows:

	Pension Benefits		Other Postretirement Benefits
Fiscal 2013	$	21,974	$	1,491
Fiscal 2014	23,031		1,501
Fiscal 2015	24,172		1,490
Fiscal 2016	25,403		1,457
Fiscal 2017	26,661		1,401
Fiscal 2018 - 2022	151,374		6,510

Pension Plans

The targets, target ranges and actual allocations for the Pension Plan and VEBA trust assets at September 30 are as follows:

					Target
	Actual				Asset		Permitted
Pension Plan:	2012		2011		Allocation		Range
Equity investments:
Domestic	53.5	%	49.4	%	52.5	%	40.0% - 65.0%
International	10.5	%	10.7	%	12.5	%	7.5% - 17.5%
Total	64.0	%	60.1	%	65.0	%	60.0% - 70.0%
Fixed income funds & cash equivalents	36.0	%	39.9	%	35.0	%	30.0% - 40.0%
Total	100.0	%	100.0	%	100.0	%

					Target
	Actual				Asset		Permitted
VEBA:	2012		2011		Allocation		Range
Domestic equity investments	68.5	%	62.2	%	65.0	%	60.0% - 70.0%
Fixed income funds & cash equivalents	31.5	%	37.8	%	35.0	%	30.0% - 40.0%
Total	100.0	%	100.0	%	100.0	%

Fair value of U.S. pension plan and VEBA trust assets

The fair values of the Pension Plan's assets at September 30, 2012 and 2011, by asset class are as follows:

	Pension Plan
	Quoted Prices in Active Markets for Identical Assets and Liabilities (Level 1)		Significant Other Observable Inputs (Level 2)		Unobservable Inputs (Level 3)		Total
September 30, 2012:
Equity investments:
Domestic	$	188,243	$	—	$	—	$	188,243
International	36,908		—		—		36,908
Fixed income	123,332		—		—		123,332
Cash equivalents	—		3,060		—		3,060
Total	$	348,483	$	3,060	$	—	$	351,543
September 30, 2011:
Equity investments:
Domestic	$	143,119	$	—	$	—	$	143,119
International	31,030		—		—		31,030
Fixed income	113,592		—		—		113,592
Cash equivalents	—		2,023		—		2,023
Total	$	287,741	$	2,023	$	—	$	289,764

The fair values of the VEBA trust assets at September 30, 2012 and 2011, by asset class are as follows:

	VEBA
	Quoted Prices in Active Markets for Identical Assets and Liabilities (Level 1)		Significant Other Observable Inputs (Level 2)		Unobservable Inputs (Level 3)		Total
September 30, 2012:
Domestic equity	$	7,678	$	—	$	—	$	7,678
Fixed income	3,366		—		—		3,366
Cash equivalents	—		161		—		161
Total	$	11,044	$	161	$	—	$	11,205
September 30, 2011:
Domestic equity	$	6,098	$	—	$	—	$	6,098
Fixed income	3,320		—		—		3,320
Cash equivalents	—		388		—		388
Total	$	9,418	$	388	$	—	$	9,806