SHARE-BASED COMPENSATION (Tables)

9 Months Ended

Jun. 30, 2011

Compensation plans expense and income tax benefits

Expense (expense reduction) and income tax benefits related to our stock option compensation plans available for grants to employees, members of our Board of Directors and independent contractor financial advisors are presented below:

	Three Months Ended June 30,						Nine Months Ended June 30,
	2011			2010			2011		2010
	(in thousands)

Total share-based (expense reduction) expense	$	( 769	)	$	852		$	8,217	$	8,518
Income tax benefits related to share-based expense		(781	)		(255	)		1,215		875

Expense and income tax benefits related to our restricted stock plans available for grants to employees, members of our Board of Directors and independent contractor financial advisors are presented below:

	Three Months Ended June 30,				Nine Months Ended June 30,
	2011		2010		2011		2010
	(in thousands)

Total share-based expense	$	4,563	$	4,853	$	14,757	$	15,483
Income tax benefits related to share-based expense		1,734		1,822		5,608		5,814

Expense and income tax benefits related to our stock plan available for grants to employees are presented below:

	Three Months Ended June 30,				Nine Months Ended June 30,
	2011		2010		2011		2010
	(in thousands)

Total share-based expense	$	1,694	$	1,725	$	8,927	$	6,946
Income tax benefits related to share-based expense		644		648		3,392		2,608

Unrecognized pre-tax expense

Unrecognized pre-tax expense for stock option awards granted to employees, directors and independent contractor financial advisors, net of estimated forfeitures, and the remaining period over which the expense will be recognized as of June 30, 2011 are presented below:

	Unrecognized Pre-tax Expense		Remaining Weighted- average Period
	(in thousands)		(in years)

Employees and directors	$	13,519		3.0
Independent contractor financial advisors		806		2.8

Unrecognized pre-tax expense for restricted stock shares and restricted stock units granted to employees, directors and independent contractor financial advisors, net of estimated forfeitures, and the remaining period over which the expense will be recognized as of June 30, 2011 are presented below:

	Unrecognized Pre-tax Expense		Remaining Weighted- average Period
	(in thousands)		(in years)

Employees and directors	$	44,270		3.4
Independent contractor financial advisors		1,543		2.1