INCOME TAXES (Tables)

12 Months Ended

Sep. 30, 2021

Income Tax Disclosure [Abstract]

Provision for Income Taxes

The income tax provision (benefit) consisted of the following:

	2021		2020		2019
Current:
Federal	$	(3,741)	$	(12,354)	$	3,308
State	3,579		(1,030)		2,232
Foreign	2,379		11,306		2,049
	2,217		(2,078)		7,589
Deferred:
Federal	5,829		4,710		(5,472)
State	169		2,880		(2,782)
Foreign	(1,840)		(24,197)		1,471
	4,158		(16,607)		(6,783)
Total	$	6,375	$	(18,685)	$	806

Reconciliation of Federal Statutory Tax Rate to Consolidated Effective Tax Rate

The reconciliation of the federal statutory tax rate to the consolidated effective tax rate was as follows:

	2021		2020		2019
Federal statutory tax rate	21.0	%	21.0	%	21.0	%
Effect of state income taxes, net of federal deduction	37.5	%	(1.9)	%	2.7	%
Foreign statutory taxes compared to federal statutory rate	(18.6)	%	3.4	%	(0.8)	%
Share-based compensation	24.5	%	(1.4)	%	(3.1)	%
Termination of SERP	28.6	%	—	%	—	%
Tax credits	(26.6)	%	1.8	%	4.9	%
Tax basis difference	—	%	—	%	9.8	%
Sale of SERP-related investments	23.8	%	—	%	—	%
Goodwill write-down	—	%	(9.4)	%	(40.2)	%
Tax rate differential on net operating loss carryback	(21.4)	%	4.2	%	—	%
Other	0.2	%	(0.1)	%	3.6	%
Effective tax rate	69.0	%	17.6	%	(2.1)	%

Deferred Tax Assets and Liabilities

The components of deferred tax assets and liabilities at September 30, 2021 and 2020 are as follows:

	2021		2020
Deferred tax assets:
Pension and postretirement benefits	$	11,832	$	39,705
Accruals and reserves not currently deductible	8,753		12,258
Income tax credit carryforward	5,206		5,308
Operating and capital loss carryforwards	51,438		34,146
Stock options	4,944		4,062
Other	1,320		8,376
Total deferred tax assets	83,493		103,855
Valuation allowances	(28,619)		(22,527)
Net deferred tax assets	54,874		81,328
Deferred tax liabilities:
Depreciation	(23,224)		(27,671)
Unrealized gains and losses	(886)		389
Goodwill and intangible assets	(113,476)		(123,259)
Other	(11,215)		(5,941)
Total deferred tax liabilities	(148,801)		(156,482)
Net deferred tax liability	$	(93,927)	$	(75,154)

Changes in Gross Unrecognized Tax Benefits

Changes in the total amount of gross unrecognized tax benefits (excluding penalties and interest) are as follows:

	2021		2020		2019
Balance, beginning of year	$	10,483	$	15,526	$	14,827
Increases for tax positions of prior years	—		500		—
Decreases for tax positions of prior years	(288)		(2,727)		—
Increases based on tax positions related to the current year	628		939		1,420
Decreases due to lapse of statute of limitation	(8,016)		(3,755)		(721)
Balance, end of year	$	2,807	$	10,483	$	15,526

Summary of Income Tax Contingencies

As of September 30, 2021, the tax years that remain subject to examination by major jurisdiction generally are:

United States - Federal	2018 and forward
United States - State	2017 and forward
Canada	2017 and forward
Germany	2019 and forward
United Kingdom	2020 and forward
Australia	2017 and forward
Singapore	2017 and forward