Pension and Other Postretirement Benefit Plans

6 Months Ended

Mar. 31, 2013

Pension and Other Postretirement Benefit Plans [Abstract]

Pension and Other Postretirement Benefit Plans

Note 8.   Pension and Other Postretirement Benefit Plans

The Company provides defined benefit pension and other postretirement plans to certain employees. Net periodic pension and other postretirement benefit cost for the plans included the following:

	Three months ended March 31,
	Pension						Other Postretirement
	2013			2012			2013			2012
Service cost	$	1,685		$	1,424		$	199		$	182
Interest cost		1,913			1,950			282			321
Expected return on plan assets		(2,243	)		(1,953	)		-			-
Amortization:
Prior service cost		(52	)		(11	)		(68	)		(113	)
Net actuarial loss		1,806			1,680			110			134
Net benefit cost	$	3,109		$	3,090		$	523		$	524

	Six months ended March 31,
	Pension						Other Postretirement
	2013			2012			2013			2012
Service cost	$	3,370		$	2,848		$	398		$	364
Interest cost		3,826			3,900			564			642
Expected return on plan assets		(4,486	)		(3,906	)		-			-
Amortization:
Prior service cost		(104	)		(22	)		(136	)		(226	)
Net actuarial loss		3,612			3,360			220			268
Net benefit cost	$	6,218		$	6,180		$	1,046		$	1,048

Benefit payments under the Company's principal retirement plan are made from plan assets, while benefit payments under the postretirement benefit plan are made from the Company's operating funds.  Under IRS regulations, the Company is not required to make any significant contributions to its principal retirement plan in fiscal year 2013.

Contributions made and anticipated for fiscal year 2013 are as follows:

Contributions	Pension		Other Postretirement
Contributions during the six months ended March 31, 2013:
Supplemental retirement plan		$362		$     -
Other postretirement plan		-		441
Additional contributions expected in fiscal 2013:
Supplemental retirement plan		358		-
Other postretirement plan		-		665