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PENSION AND OTHER POSTRETIREMENT PLANS (Tables)
12 Months Ended
Sep. 30, 2015
PENSION AND OTHER POSTRETIREMENT PLANS [Abstract]  
Reconciliation of Benefit Obligations, Plan Assets and Funded Status of Pension Plans
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, 2015 and 2014:

  
Pension
  
Other Postretirement
 
  
2015
  
2014
  
2015
  
2014
 
Change in benefit obligation:
        
Benefit obligation, beginning of year
 
$
211,036
  
$
186,077
  
$
21,358
  
$
18,881
 
Acquisitions
  
27,162
   
-
   
-
   
-
 
Service cost
  
6,764
   
6,150
   
454
   
436
 
Interest cost
  
8,740
   
8,927
   
885
   
919
 
Actuarial (gain) loss
  
4,087
   
18,412
   
(814
)
  
1,929
 
Exchange gain
  
(1,206
)
  
(703
)
  
-
   
-
 
Benefit payments
  
(17,856
)
  
(7,827
)
  
(1,459
)
  
(807
)
Benefit obligation, end of year
  
238,727
   
211,036
   
20,424
   
21,358
 
                 
Change in plan assets:
                
Fair value, beginning of year
  
131,753
   
123,713
   
-
   
-
 
Acquisitions
  
25,897
   
-
   
-
   
-
 
Actual return
  
625
   
10,792
   
-
   
-
 
Benefit payments (1)
  
(17,856
)
  
(7,827
)
  
(1,459
)
  
(807
)
Employer contributions
  
1,806
   
5,075
   
1,459
   
807
 
Fair value, end of year
  
142,225
   
131,753
   
-
   
-
 
                 
  Funded status
  
(96,502
)
  
(79,283
)
  
(20,424
)
  
(21,358
)
Unrecognized actuarial loss (gain)
  
77,368
   
69,153
   
(1,801
)
  
(987
)
Unrecognized prior service cost
  
(1,231
)
  
(1,411
)
  
(1,111
)
  
(1,306
)
Net amount recognized
 
$
(20,365
)
 
$
(11,541
)
 
$
(23,336
)
 
$
(23,651
)
                 
Amounts recognized in the consolidated balance sheet:
                
Current liability
 
$
(749
)
 
$
(733
)
 
$
(1,009
)
 
$
(1,007
)
Noncurrent benefit liability
  
(95,753
)
  
(78,550
)
  
(19,415
)
  
(20,351
)
Accumulated other comprehensive loss (income)
  
76,137
   
67,742
   
(2,912
)
  
(2,293
)
Net amount recognized
 
$
(20,365
)
 
$
(11,541
)
 
$
(23,336
)
 
$
(23,651
)
                 
Amounts recognized in accumulated
                
       other comprehensive loss (income):
                
Net actuarial loss (income)
 
$
77,368
  
$
69,153
  
$
(1,801
)
 
$
(987
)
Prior service cost
  
(1,231
)
  
(1,411
)
  
(1,111
)
  
(1,306
)
Net amount recognized
 
$
76,137
  
$
67,742
  
$
(2,912
)
 
$
(2,293
)
                 

(1) Pension benefit payments in fiscal 2015 includes $10,000 of lump sum distributions that were made to certain terminated vested employees as a settlement of the employees' pension obligations. These distributions did not meet the threshold to qualify as a settlement under U.S. GAAP and therefore, no unamortized actuarial loss was recognized in the Statement of Income upon completion of the lump sum distributions.
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
 
  
2015
  
2014
  
2013
  
2015
  
2014
  
2013
 
             
Service cost
 
$
6,764
  
$
6,150
  
$
7,160
  
$
454
  
$
436
  
$
796
 
Interest cost
  
8,740
   
8,927
   
8,024
   
885
   
919
   
1,129
 
Expected return on plan assets
  
(10,151
)
  
(9,666
)
  
(9,071
)
  
-
   
-
   
-
 
Amortization:
                        
Prior service cost
  
(180
)
  
(206
)
  
(206
)
  
(195
)
  
(195
)
  
(272
)
Net actuarial loss (gain)
  
6,203
   
3,927
   
7,903
   
-
   
(87
)
  
439
 
Net benefit cost
 
$
11,376
  
$
9,132
  
$
13,810
  
$
1,144
  
$
1,073
  
$
2,092
 
Contributions During Fiscal Year
Contributions made in fiscal 2015 are as follows:
Contributions
 
Pension
  
Other Postretirement
 
     
Principal retirement plan
 
$
-
  
$
-
 
Supplemental retirement plan
  
725
   
-
 
Other retirement plans
  
1,081
   
-
 
Other postretirement plan
  
-
   
1,459
 
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 2016 include:

    
Other
 
  
Pension
  
Postretirement
 
  
Benefits
  
Benefits
 
     
Net actuarial loss
 
$
7,473
  
$
-
 
Prior service cost
  
(183
)
  
(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 2015, 2014 and 2013.  The weighted-average assumptions for those plans were:

  
Pension
    
Other Postretirement   
  
2015
  
2014
  
2013
  
2015
  
2014
  
2013
 
Discount rate
  
4.25
%
  
4.25
%
  
5.00
%
  
4.25
%
  
4.25
%
  
5.00
%
Return on plan assets
  
7.25
   
7.75
   
8.00
   
-
   
-
   
-
 
Compensation increase
  
3.50
   
3.50
   
3.50
   
-
   
-
   
-
 
Weighted Average Asset Allocation and Target Allocation
The Company's defined benefit pension plans' weighted-average asset allocation at September 30, 2015 and 2014 and weighted-average target allocation were as follows:

  
Plan Assets at
  
Target
 
Asset Category
 
2015
  
2014
  
Allocation
 
Equity securities
 
$
60,460
  
$
66,984
   
50
%
Fixed income, cash and cash equivalents
  
59,612
   
44,341
   
30
%
Other investments
  
22,153
   
20,428
   
20
%
  
$
142,225
  
$
131,753
   
100
%
Fair Value Allocation of Plan Assets
The Company's defined benefit pension plans' asset categories at September 30, 2015 and 2014 were as follows:

  
September 30, 2015
 
Asset Category
 
Level 1
  
Level 2
  
Level 3
  
Total
 
Equity securities - stocks
 
$
31,559
  
$
-
  
$
-
  
$
31,559
 
Equity securities - mutual funds
  
27,846
   
1,055
   
-
   
28,901
 
Fixed income securities
  
39,644
   
15,474
   
-
   
55,118
 
Cash and cash equivalents
  
4,494
   
-
   
-
   
4,494
 
Other investments
  
8,171
   
-
   
13,982
   
22,153
 
Total
 
$
111,714
  
$
16,529
  
$
13,982
  
$
142,225
 

  
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
 
Changes in Fair Value of Level 3 Plan Assets
Changes in the fair value of Level 3 assets at September 30, 2015 and 2014 are summarized as follows:

  
Fair Value,
          
Fair Value,
 
  
Beginning of
      
Realized
  
Unrealized
  
End of
 
Asset Category
 
Period
  
Acquisitions
  
Dispositions
  
Gains
  
Gains (Losses)
  
Period
 
Other investments:
            
Fiscal Year Ended:
            
September 30, 2015
 
$
14,330
  
$
-
  
$
(1,661
)
 
$
608
  
$
705
  
$
13,982
 
September 30, 2014
  
18,942
   
-
   
(5,439
)
  
1,118
   
(291
)
  
14,330
 
Benefit Payments Expected to be Paid
Benefit payments expected to be paid are as follows:
    
Other
 
  
Pension
  
Postretirement
 
Years ending September 30:
 
Benefits
  
Benefits
 
     
2016
 
$
9,074
  
$
1,009
 
2017
  
9,519
   
1,051
 
2018
  
10,075
   
1,146
 
2019
  
10,673
   
1,194
 
2020
  
11,249
   
1,169
 
2021-2025
  
65,563
   
6,507
 
  
$
116,153
  
$
12,076