Pension Plans (Tables)

12 Months Ended

Sep. 30, 2015

Schedule of Available-for-sale Securities [Line Items]

Accounting For The Pension Plans

The following table presents the actuarial assumptions used in accounting for the pension plans:

	U.S. Plan						International Plans
	2015		2014		2013		2015		2014		2013
Weighted average assumptions used to determine benefit obligations at September 30 measurement date:
Discount rate	—	%	3.80	%	4.90	%	2.2	%	2.4	%	3.3	%
Rate of increase in future compensation (1)	—	%	—	%	—	%	3.0	%	3.0	%	3.0	%
Weighted average assumptions used to determine net periodic pension cost for fiscal years ended September 30:
Discount rate	3.80	%	4.90	%	4.00	%	2.4	%	3.3	%	3.4	%
Rate of increase in future compensation	—	%	—	%	—	%	3.0	%	3.0	%	3.0	%
Rate of return on plan assets	1.35	%	7.25	%	7.25	%	5.8	%	5.7	%	5.4	%

(1) The rate of increase in future compensation is weighted for all plans, ongoing and frozen (with a 0% increase for frozen plans). The weighted rate of increase for ongoing non-U.S. plans was 3% at September 30, 2015 and 2014.

Components Of Net Periodic Pension Cost

The actuarially computed components of net periodic pension cost recognized in our Consolidated Statements of Operations for each year are shown below:

	U.S. Plan									International Plans
	2015			2014			2013			2015			2014			2013
	(in thousands)
Interest cost of projected benefit obligation	$	4,591		$	5,461		$	4,989		$	1,828		$	2,442		$	2,384
Service cost	—			—			—			1,466			1,659			2,017
Expected return on plan assets	(1,364		)	(7,151		)	(6,128		)	(3,364		)	(2,506		)	(2,126		)
Amortization of prior service cost	—			—			—			(4		)	(5		)	(6		)
Recognized actuarial loss	2,577			2,213			3,152			1,815			1,181			1,248
Settlement loss	66,332			—			—			—			—			—
Net periodic pension cost	$	72,136		$	523		$	2,013		$	1,740		$	2,771		$	3,517

Change In Benefit Obligation And Plan Assets

The following tables display the change in benefit obligation and the change in the plan assets and funded status of the plans as well as the amounts recognized in our Consolidated Balance Sheets:

	U.S. Plan						International Plans						Total
	Year ended September 30,
	2015			2014			2015			2014			2015			2014
	(in thousands)
Change in benefit obligation:
Projected benefit obligation—beginning of year	$	134,453		$	113,378		$	84,106		$	74,956		$	218,559		$	188,334
Service cost	—			—			1,466			1,659			1,466			1,659
Interest cost	4,591			5,461			1,828			2,442			6,419			7,903
Actuarial loss	1,606			20,563			1,988			12,732			3,594			33,295
Foreign exchange impact	—			—			(9,515		)	(6,480		)	(9,515		)	(6,480		)
Participant contributions	—			—			198			325			198			325
Benefits paid	(5,300		)	(4,949		)	(1,883		)	(1,528		)	(7,183		)	(6,477		)
Settlements	(135,350		)	—			—			—			(135,350		)	—
Projected benefit obligation—end of year	$	—		$	134,453		$	78,188		$	84,106		$	78,188		$	218,559
Change in plan assets and funded status:
Plan assets at fair value—beginning of year	$	112,859		$	94,831		$	44,491		$	43,362		$	157,350		$	138,193
Actual return on plan assets	2,316			12,425			(438		)	3,489			1,878			15,914
Employer contributions	25,475			10,552			21,225			2,353			46,700			12,905
Participant contributions	—			—			198			325			198			325
Foreign exchange impact	—			—			(5,632		)	(3,510		)	(5,632		)	(3,510		)
Settlements	(135,350		)	—			—			—			(135,350		)	—
Benefits paid	(5,300		)	(4,949		)	(1,883		)	(1,528		)	(7,183		)	(6,477		)
Plan assets at fair value—end of year	—			112,859			57,961			44,491			57,961			157,350
Projected benefit obligation—end of year	—			134,453			78,188			84,106			78,188			218,559
Underfunded status	$	—		$	(21,594	)	$	(20,227	)	$	(39,615	)	$	(20,227	)	$	(61,209	)
Accumulated benefit obligation—end of year	$	—		$	134,453		$	74,928		$	80,364		$	74,928		$	214,817
Amounts recognized in the balance sheet:
Non-current liability	$	—		$	—		$	(20,227	)	$	(39,615	)	$	(20,227	)	$	(39,615	)
Current liability	$	—		$	(21,594	)	$	—		$	—		$	—		$	(21,594	)
Amounts in accumulated other comprehensive loss:
Unrecognized actuarial loss	$	—		$	68,256		$	28,339		$	27,669		$	28,339		$	95,925

Schedule of Amounts in Accumulated Other Comprehensive Income (Loss) to be Recognized over Next Fiscal Year

The following table shows change in accumulated other comprehensive loss:

	U.S. Plan						International Plans						Total
	Year ended September 30,
	2015			2014			2015			2014			2015			2014
	(in thousands)
Accumulated other comprehensive loss- beginning of year	$	68,256		$	55,180		$	27,669		$	19,177		$	95,925		$	74,357
Recognized during year - net actuarial (losses)	(2,577		)	(2,213		)	(1,811		)	(1,176		)	(4,388		)	(3,389		)
Occurring during year - settlement loss	(66,332		)	—			—			—			(66,332		)	—
Occurring during year - net actuarial losses	653			15,289			5,792			11,749			6,445			27,038
Foreign exchange impact	—			—			(3,311		)	(2,081		)	(3,311		)	(2,081		)
Accumulated other comprehensive loss- end of year	$	—		$	68,256		$	28,339		$	27,669		$	28,339		$	95,925

Percentage Of Total Plan Assets

The following table shows the percentage of total plan assets for each major category of plan assets:

	U.S. Plan				International Plans
	September 30,
	2015		2014		2015		2014
Asset category:
Equity securities	—	%	—	%	53	%	51	%
Fixed income securities	—	%	100	%	32	%	28	%
Insurance company	—	%	—	%	13	%	19	%
Cash	—	%	—	%	2	%	2	%
	—	%	100	%	100	%	100	%

Expected Future Benefit Payments

As of September 30, 2015, benefit payments expected to be paid over the next ten years are outlined in the following table:

	U.S. Plan		International Plans		Total
	(in thousands)
Year ending September 30,
2016	$	—	$	1,714	$	1,714
2017	—		1,810		1,810
2018	—		2,204		2,204
2019	—		2,624		2,624
2020	—		2,906		2,906
2021 to 2025	—		19,827		19,827

International Plan Assets [Member]

Schedule of Available-for-sale Securities [Line Items]

Fair Value Of Plan Assets

	September 30, 2015
	Level 1		Level 2		Level 3		Total
	(in thousands)
International plan assets:
Fixed income securities:
Government	$	11,086	$	—	$	—	$	11,086
Europe corporate investment grade	7,487		—		—		7,487
Europe large capitalization stocks	30,887		—		—		30,887
Insurance company funds (1)	—		7,668		—		7,668
Cash	833		—		—		833
	$	50,293	$	7,668	$	—	$	57,961

 (1) These investments are comprised primarily of funds invested with an insurance company in Japan with a guaranteed rate of return. The insurance company invests these assets primarily in government and corporate bonds.