Benefit Plans

9 Months Ended

Jul. 31, 2011

Benefit Plans

8. Benefit Plans

The components of net periodic benefit cost of the Company’s defined benefit plans and post-retirement benefit plans attributable to participants associated with continuing operations for the three and nine months ended July 31, 2011 and 2010 were as follows:

		September 30,			September 30,			September 30,			September 30,
	Three Months Ended July 31,						Nine Months Ended July 31,
(in thousands)	2011			2010			2011			2010
Defined Benefit Plans
Service cost	$	12		$	11		$	35		$	33
Interest		142			148			427			444
Expected return on plan assets		(93	)		(99	)		(280	)		(299	)
Amortization of actuarial loss		29			17			86			53
Net expense	$	90		$	77		$	268		$	231
Post-Retirement Benefit Plans
Service cost	$	3		$	3		$	10		$	11
Interest		64			71			192			211
Net expense	$	67		$	74		$	202		$	222