Pension and Other Postretirement Benefit Plans

6 Months Ended

Mar. 31, 2016

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
	2016			2015			2016			2015
Service cost	$	1,813		$	1,655		$	101		$	114
Interest cost		2,406			2,145			221			221
Expected return on plan assets		(2,407	)		(2,470	)		-			-
Amortization:
Prior service cost		(46	)		(45	)		(49	)		(49	)
Net actuarial loss		1,866			1,564			-			-
Net benefit cost	$	3,632		$	2,849		$	263		$	286

	Six months ended March 31,
	Pension						Other Postretirement
	2016			2015			2016			2015
Service cost	$	3,626		$	3,310		$	202		$	228
Interest cost		4,812			4,290			442			442
Expected return on plan assets		(4,814	)		(4,940	)		-			-
Amortization:
Prior service cost		(92	)		(90	)		(98	)		(98	)
Net actuarial loss		3,732			3,128			-			-
Net benefit cost	$	7,264		$	5,698		$	526		$	572

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 2016.

Contributions made and anticipated for fiscal year 2016 are as follows:

Contributions	Pension		Other Postretirement
Contributions during the six months ended March 31, 2016:
Supplemental retirement plan	$	362	$	-
Other postretirement plan		-		672
Additional contributions expected in fiscal 2016:
Supplemental retirement plan	$	387	$	-
Other postretirement plan		-		336