2.4.0.81023 - Disclosure - Other Employee Benefitstruefalsefalse1false falsefalseeol_PE9760----1210-K0011_STD_366_20120831_0http://www.sec.gov/CIK0000739608duration2011-09-01T00:00:002012-08-31T00:00:001true 1us-gaap_CompensationAndRetirementDisclosureAbstractus-gaap_truenadurationfalsefalsefalsefalsefalsefalsefalsefalse1falsefalsefalse00falsefalsefalsexbrli:stringItemTypestringfalse0Compensation And Retirement Disclosure [Abstract]2false 2us-gaap_CompensationAndEmployeeBenefitPlansTextBlockus-gaap_truenadurationfalsefalsefalsefalsefalsefalsefalsefalseterseLabel1falsefalsefalse00<div> Note 14 — Other Employee Benefits  Savings and Stock Ownership Plan The Company has a defined contribution savings plan by which eligible employees can elect a maximum salary deferral of 16%. The plan provides a 100% match on the first 3% of salary contributions and a 50% match on the next 3% per employee. The Company’s matching contributions were $1.0 million, $0.9 million and $0.9 million for fiscal years 2012, 2011 and 2010, respectively.   Deferred Compensation Plan The Company provided its directors and certain employees the opportunity to defer a portion of their salary, bonus and fees. The plan was closed to new contributions effective January 31, 2011. The deferrals earn interest based on Moody’s current Corporate Bond Yield. Deferred compensation interest of $179,000, $197,000 and $204,000 was accrued in fiscal years 2012, 2011 and 2010, respectively. Supplemental Executive Retirement Plan The Company sponsors a supplemental executive retirement plan, a non-qualified plan, which covers certain employees. No current executive officers participate in this plan. For fiscal 2012, 2011 and 2010, the net periodic pension expense accrued for this plan was $258,000, $370,000 and $343,000, respectively. The accrued obligation related to the plan was $2.7 million for each fiscal year 2012 and 2011, respectively. The plan was amended in fiscal 2011 such that no participant in the plan would accrue any additional benefits after January 31, 2011. Health Care and Life Insurance Benefits The Company offers health care and life insurance benefits to most active employees. Costs incurred to provide these benefits are charged to expense as incurred. Health care and life insurance expense, net of employee contributions, was $5.1 million, $4.5 million and $4.7 million in fiscal years 2012, 2011 and 2010, respectively. </div>falsefalsefalsenonnum:textBlockItemTypenaThe entire disclosure for an entity's employee compensation and benefit plans, including, but not limited to, postemployment and postretirement benefit plans, defined benefit pension plans, defined contribution plans, non-qualified and supplemental benefit plans, deferred compensation, share-based compensation, life insurance, severance, health care, unemployment and other benefit plans.No definition available.false0Other Employee BenefitsfalseOther Employee BenefitsUnKnownUnKnownUnKnownUnKnowntruefalsefalseSheethttp://www.penx.com/taxonomy/role/NotesToFinancialStatementsCompensationAndEmployeeBenefitPlansTextBlock12