PENSION AND OTHER POSTRETIREMENT PLANS (Tables)

12 Months Ended

Sep. 30, 2014

PENSION AND OTHER POSTRETIREMENT PLANS [Abstract]

Reconciliation of Benefit Obligations, Plan Assets and Funded Status of Pension Plans

The Company provides defined benefit pension and other postretirement plans to certain employees. Effective January 1, 2014, the Company's principal retirement plan was closed to new participants.  The following provides a reconciliation of benefit obligations, plan assets and funded status of the plans as of the Company's actuarial valuation as of September 30, 2014 and 2013:

	Pension						Other Postretirement
	2014			2013			2014			2013
Change in benefit obligation:
Benefit obligation, beginning of year	$	186,077		$	195,860		$	18,881		$	28,831
Acquisitions		-			9,437			-			-
Service cost		6,150			7,160			436			796
Interest cost		8,927			8,024			919			1,129
Actuarial (gain) loss		18,412			(27,179	)		1,929			(11,124	)
Exchange (gain) loss		(703	)		-			-			-
Benefit payments		(7,827	)		(7,225	)		(807	)		(751	)
Benefit obligation, end of year		211,036			186,077			21,358			18,881
Change in plan assets:
Fair value, beginning of year		123,713			116,577			-			-
Actual return		10,792			10,838			-			-
Benefit payments		(7,827	)		(7,225	)		(807	)		(751	)
Employer contributions		5,075			3,523			807			751
Fair value, end of year		131,753			123,713			-			-
Funded status		(79,283	)		(62,363	)		(21,358	)		(18,881	)
Unrecognized actuarial loss (gain)		69,153			56,148			(987	)		(3,001	)
Unrecognized prior service cost		(1,411	)		(1,935	)		(1,306	)		(1,502	)
Net amount recognized	$	(11,541	)	$	(8,150	)	$	(23,651	)	$	(23,384	)
Amounts recognized in the consolidated balance sheet:
Current liability	$	(733	)	$	(721	)	$	(1,007	)	$	(925	)
Noncurrent benefit liability		(78,550	)		(61,642	)		(20,351	)		(17,956	)
Accumulated other comprehensive loss		67,742			54,213			(2,293	)		(4,503	)
Net amount recognized	$	(11,541	)	$	(8,150	)	$	(23,651	)	$	(23,384	)
Amounts recognized in accumulated
other comprehensive loss:
Net actuarial loss (income)	$	69,153		$	56,148		$	(987	)	$	(3,001	)
Prior service cost		(1,411	)		(1,935	)		(1,306	)		(1,502	)
Net amount recognized	$	67,742		$	54,213		$	(2,293	)	$	(4,503	)

Net Periodic Pension and Other Postretirement Benefit Costs

Net periodic pension and other postretirement benefit cost for the plans included the following:

	Pension									Other Postretirement
	2014			2013			2012			2014			2013			2012
Service cost	$	6,150		$	7,160		$	5,852		$	436		$	796		$	730
Interest cost		8,927			8,024			7,842			919			1,129			1,283
Expected return on plan assets		(9,666	)		(9,071	)		(7,836	)		-			-			-
Amortization:
Prior service cost		(206	)		(206	)		(45	)		(195	)		(272	)		(451	)
Net actuarial loss		3,927			7,903			6,814			(87	)		439			535
Net benefit cost	$	9,132		$	13,810		$	12,627		$	1,073		$	2,092		$	2,097

Contributions During Fiscal Year

Contributions made in fiscal 2014 are as follows:

Contributions	Pension		Other Postretirement
Principal retirement plan	$	3,000	$	-
Supplemental retirement plan		725		-
Other retirement plan		1,350		-
Other postretirement plan		-		807

Amounts of AOCI Expected to be Recognized in Net Periodic Benefit Costs

Amounts of AOCI expected to be recognized in net periodic benefit costs in fiscal 2015 include:

				Other
	Pension			Postretirement
	Benefits			Benefits
Net actuarial loss	$	6,258		$	-
Prior service cost		(180	)		(195	)

Weighted-Average Assumptions for Principal Retirement and Other Postretirement Benefit Plans

The measurement date of annual actuarial valuations for the Company's principal retirement and other postretirement benefit plans was September 30 for fiscal 2014, 2013 and 2012.  The weighted-average assumptions for those plans were:

	Pension									Other Postretirement
	2014			2013			2012			2014			2013			2012
Discount rate		4.25	%		5.00	%		4.00	%		4.25	%		5.00	%		4.00	%
Return on plan assets		7.75			8.00			8.00			-			-			-
Compensation increase		3.50			3.50			3.50			-			-			-

Weighted Average Asset Allocation and Target Allocation

The Company's primary defined benefit pension plan's weighted-average asset allocation at September 30, 2014 and 2013 and weighted-average target allocation were as follows:

	Plan Assets at				Target
Asset Category	2014		2013		Allocation
Equity securities	$	66,984	$	67,954		55	%
Fixed income, cash and cash equivalents		44,341		36,817		30	%
Other investments		20,428		18,942		15	%
	$	131,753	$	123,713		100	%

Fair Value Allocation of Plan Assets

The Company's defined benefit pension plans' asset categories at September 30, 2014 and 2013 were as follows:

	September 30, 2014
Asset Category	Level 1		Level 2		Level 3		Total
Equity securities - stocks	$	35,310	$	-	$	-	$	35,310
Equity securities - mutual funds		30,694		980		-		31,674
Fixed income securities		20,042		9,503		-		29,545
Cash and cash equivalents		14,796		-		-		14,796
Other investments		6,098		-		14,330		20,428
Total	$	106,940	$	10,483	$	14,330	$	131,753

	September 30, 2013
Asset Category	Level 1		Level 2		Level 3		Total
Equity securities - stocks	$	36,127	$	-	$	-	$	36,127
Equity securities - mutual funds		30,507		1,320		-		31,827
Fixed income securities		17,912		9,487		-		27,399
Cash and cash equivalents		9,418		-		-		9,418
Other investments		-		-		18,942		18,942
Total	$	93,964	$	10,807	$	18,942	$	123,713

Changes in Fair Value of Level 3 Plan Assets

Changes in the fair value of Level 3 assets at September 30, 2014 and 2013 are summarized as follows:

	Fair Value,												Fair Value,
	Beginning of							Realized		Unrealized			End of
Asset Category	Period		Acquisitions		Dispositions			Gains (Losses)		Gains			Period
Otherinvestments:
Fiscal Year Ended:
September 30, 2014	$	18,942	$	-	$	(5,439	)	$	1,118	$	(291	)	$	14,330
September 30, 2013		18,173		-		-			48		721			18,942

Benefit Payments Expected to be Paid

Benefit payments expected to be paid are as follows:

			Other
	Pension		Postretirement
Years ending September 30:	Benefits		Benefits
2015	$	7,747	$	1,007
2016		8,116		1,098
2017		8,550		1,205
2018		9,039		1,282
2019		9,611		1,347
2020-2024		57,292		6,847
	$	100,355	$	12,786