EMPLOYEE BENEFIT PLANS (Tables)

12 Months Ended

Oct. 31, 2011

Significant Components of Benefit Obligation and Net Obligation Recognized in Financial Statements

The significant components of the above mentioned plans as of and for the years ended October 31, 2011 and 2010 are summarized as follows:

		September 30,			September 30,			September 30,			September 30,
	Defined						Post-Retirement
	Benefit Plans at						Benefit Plan at
	October 31,						October 31,
(in thousands)	2011			2010			2011			2010
Change in benefit obligation
Benefit obligation at beginning of year	$	12,018		$	11,528		$	5,297		$	5,273
Service cost		46			44			13			15
Interest cost		569			592			256			281
Actuarial loss		944			1,126			329			143
Benefits and expenses paid		(1,502	)		(1,272	)		(300	)		(415	)
Benefit obligation at end of year	$	12,075		$	12,018		$	5,595		$	5,297
Change in Plan Assets
Fair value of plan assets at beginning of year	$	5,589		$	4,736		$	—		$	—
Actual return on plan assets		176			615			—			—
Employer contributions		1,654			1,510			300			415
Benefits and expenses paid		(1,502	)		(1,272	)		(300	)		(415	)
Fair value of plan assets at end of year	$	5,917		$	5,589		$	—		$	—
Unfunded status at end of year	$	(6,158	)	$	(6,429	)	$	(5,595	)	$	(5,297	)
Current liabilities		(1,001	)		(1,001	)		(301	)		(277	)
Non-current liabilities		(5,157	)		(5,428	)		(5,294	)		(5,020	)
Net obligation	$	(6,158	)	$	(6,429	)	$	(5,595	)	$	(5,297	)
Total affecting retained earnings	$	(3,765	)	$	(4,936	)	$	(5,315	)	$	(5,347	)
Amount recognized in accumulated other comprehensive income		(2,393	)		(1,493	)		(280	)		50
Net obligation	$	(6,158	)	$	(6,429	)	$	(5,595	)	$	(5,297	)

Components of Net Periodic Benefit Cost of Defined Benefit Plans and Post-Retirement Benefit Plans

The components of net periodic benefit cost of the defined benefit and other post-retirement benefit plans for the years ended October 31, 2011, 2010 and 2009 were as follows:

		September 30,			September 30,			September 30,
(in thousands)	2011			2010			2009
Defined Benefit Plans
Service cost	$	46		$	44		$	42
Interest		569			592			811
Expected return on assets		(373	)		(399	)		(321	)
Amortization of actuarial loss		114			66			115
Settlement loss recognized		126			91			349
Net expense	$	482		$	394		$	996
Post-Retirement Benefit Plans
Service cost	$	13		$	15		$	12
Interest		256			281			276
Amortization of actuarial gain		—			—			(202	)
Net expense	$	269		$	296		$	86

Weighted Average Assumptions Used to Determine Benefit Obligations and Net Periodic Benefit Cost

The weighted average assumptions used to determine benefit obligations and net periodic benefit cost for the years ended October 31, 2011, 2010 and 2009 were as follows:

	September 30,	September 30,	September 30,	September 30,	September 30,	September 30,
	Defined Benefit Plans			Post-Retirement Benefit Plan
Assumptions to measure net periodic cost	2011	2010	2009	2011	2010	2009
Discount rate	4.50% -4.98%	5.50%	7.00%	4.31% -5.02%	5.50%	7.00%
Rate of health care cost increase	NA	NA	NA	4.50% -8.00%	5.50%	6.00%
Rate of compensation increase	3.50%	3.50%	3.50%	3.50%	3.50%	3.50%
Rate of return on plan assets	8.00%	8.00%	8.00%	NA	NA	NA
Assumptions to measure obligation at year end
Discount rate	4.12% -4.51%	4.50% -4.98%	5.50%	4.04% -4.56%	4.31% -5.02%	5.50%

Expected Future Benefit Payments

The expected future benefit payments were calculated using the same assumptions used to measure the Company’s benefit obligation as of October 31, 2011. This expectation is based upon expected future service:

		September 30,		September 30,
	Defined		Post-Retirement
(in thousands)	Benefit Plans		Benefit Plan
2012	$	1,500	$	301
2013		804		310
2014		843		318
2015		849		327
2016		750		336
2017 through 2021	$	3,817	$	1,828

Target Allocation and Asset Allocation

Summary of OneSource Pension Plan

The target allocation ranges and asset allocations for the year ended October 31, 2011 were:

		September 30,		September 30,
	Target		Percentage of
	Allocation		Plan Assets
Asset Category	2011		2011
Equity		53%-73%		63%
Fixed Income		27%-47%		37%

Plan Assets

Summary of OneSource Pension Plan

The following tables presents the Company’s hierarchy for the assets associated with the OneSource Pension Plan measured at fair value as of October 31, 2011 and 2010:

		September 30,		September 30,		September 30,		September 30,
			Fair Value Measurements
	Fair Value at		Using Inputs Considered as
(in thousands)	October 31, 2011		Level 1		Level 2		Level 3
Cash and cash equivalents	$	1,276	$	1,276	$	—	$	—
Equity
Large-Cap Growth		1,090		1,090		—		—
Large-Cap Value		1,090		1,090		—		—
Small/Mid-Cap Growth		140		140		—		—
Small/Mid-Cap Value		140		140		—		—
International Equity		464		464		—		—
Fixed Income
Long-Term Bond		157		157		—		—
Intermediate Bond		789		789		—		—
Short-Term Bond		771		771		—		—
	$	5,917	$	5,917	$	—	$	—

		September 30,		September 30,		September 30,		September 30,
			Fair Value Measurements
	Fair Value at		Using Inputs Considered as
(in thousands)	October 31, 2010		Level 1		Level 2		Level 3
Cash and cash equivalents	$	924	$	924	$	—	$	—
Equity
Large-Cap Growth		1,095		1,095		—		—
Large-Cap Value		1,095		1,095		—		—
Small/Mid-Cap Growth		140		140		—		—
Small/Mid-Cap Value		140		140		—		—
International Equity		466		466		—		—
Fixed Income
Long-Term Bond		159		159		—		—
Intermediate Bond		794		794		—		—
Short-Term Bond		776		776		—		—
	$	5,589	$	5,589	$	—	$	—