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
	2014			2013			2014			2013

Service cost	$	1,582		$	1,685		$	109		$	199
Interest cost		2,213			1,913			230			282
Expected return on plan assets		(2,396	)		(2,243	)		-			-
Amortization:
Prior service cost		(52	)		(52	)		(21	)		(68	)
Net actuarial loss (gain)		991			1,806			(49	)		110

Net benefit cost	$	2,338		$	3,109		$	269		$	523

	Six months ended March 31,
	Pension						Other Postretirement
	2014			2013			2014			2013

Service cost	$	3,164		$	3,370		$	218		$	398
Interest cost		4,426			3,826			460			564
Expected return on plan assets		(4,792	)		(4,486	)		-			-
Amortization:
Prior service cost		(104	)		(104	)		(43	)		(136	)
Net actuarial loss		1,982			3,612			(98	)		220

Net benefit cost	$	4,676		$	6,218		$	537		$	1,046

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 2014.

Contributions made and anticipated for fiscal year 2014 are as follows:

Contributions	Pension		Other Postretirement

Contributions during the six months ended March 31, 2014:
Supplemental retirement plan	$	362	$	-
Other postretirement plan		-		464

Additional contributions expected in fiscal 2014:
Supplemental retirement plan		359		-
Other postretirement plan		-		462