Pension Plan and Retirement Benefits (Tables)

12 Months Ended

Sep. 30, 2012

Pension Plan and Retirement Benefits

Schedule of status of employee pension benefit plans and other postretirement benefit plans

	Defined Benefit Pension Plans						Postretirement Health Care Benefits
	Year Ended September 30,						Year Ended September 30,
	2011			2012			2011			2012
Change in Benefit Obligation:
Projected benefit obligation at beginning of year	$	239,006		$	261,953		$	98,624		$	101,515
Service cost		3,612			4,001			266			291
Interest cost		11,383			11,623			4,688			4,581
Actuarial losses		19,833			38,147			2,662			11,974
Benefits paid		(11,881	)		(12,279	)		(4,725	)		(4,152	)
Projected benefit obligation at end of year	$	261,953		$	303,445		$	101,515		$	114,209
Change in Plan Assets:
Fair value of plan assets at beginning of year	$	144,976		$	148,931		$	—		$	—
Actual return on assets		2,181			28,489			—			—
Employer contributions		13,655			16,870			4,725			4,152
Benefits paid		(11,881	)		(12,279	)		(4,725	)		(4,152	)
Fair value of plan assets at end of year	$	148,931		$	182,011		$	—		$	—
Funded Status of Plan:
Unfunded status	$	(113,022	)	$	(121,434	)	$	(101,515	)	$	(114,209	)

Schedule of amounts recognized in the consolidated balance sheets and amounts expected to be recognized from AOCI into the statement of operations in the following year

	Defined Benefit Pension Plans						Postretirement Health Care Benefits						Non-Qualified Pension Plans						All Plans Combined
	September 30,						September 30,						September 30,						September 30,
	2011			2012			2011			2012			2011			2012			2011			2012
Accrued pension and postretirement benefits	$	(113,022	)	$	(121,434	)	$	(101,515	)	$	(114,209	)	$	(895	)	$	(909	)	$	(215,432	)	$	(236,552	)
Accumulated other comprehensive loss		109,221			120,794			24,983			39,948			—			—			134,204			160,742
Amounts expected to be recognized from AOCI into the statement of operations in the following year:
Amortization of net loss	$	9,031		$	10,189		$	2,799		$	3,717		$	—		$	—		$	11,830		$	13,906
Amortization of prior service cost		808			808			(5,789	)		(5,789	)		—			—			(4,981	)		(4,981	)
	$	9,839		$	10,997		$	(2,990	)	$	(2,072	)	$	—		$	—		$	6,849		$	8,925

Schedule of components of net periodic pension cost and postretirement health care benefit cost

	Defined Benefit Pension Plans
	Year Ended September 30,
	2010			2011			2012
Service cost	$	3,596		$	3,612		$	4,001
Interest cost		11,600			11,383			11,623
Expected return on assets		(10,626	)		(12,023	)		(11,755	)
Amortization of prior service cost		808			808			808
Recognized actuarial loss		4,922			6,285			9,031
Net periodic cost	$	10,300		$	10,065		$	13,708

	Postretirement Health Care Benefits
	Year Ended September 30,
	2010			2011			2012
Service cost	$	206		$	266		$	291
Interest cost		4,819			4,688			4,581
Amortization of unrecognized prior service cost		(5,789	)		(5,789	)		(5,789	)
Recognized actuarial loss		1,992			2,706			2,799
Net periodic cost	$	1,228		$	1,871		$	1,882

Schedule of one percentage point change in assumed health care cost trend rates

	1-Percentage Point Increase		1-Percentage Point Decrease
Effect on total of service and interest cost components	$	0	$	0
Effect on accumulated postretirement benefit obligation		0		0

Schedule of assumptions used to determine actuarial present value of the projected pension benefit obligation and postretirement health care benefit obligation for the plans

	September 30, 2011			September 30, 2012
Discount rate (postretirement health care)		4.625	%		3.875	%
Discount rate (U.S. pension plan)		4.500	%		3.625	%
Discount rate (U.K. pension plan)		5.200	%		4.100	%
Rate of compensation increase (U.S. pension plan only)		3.500	%		3.500	%

Schedule of assumptions used to determine net periodic pension and postretirement health care benefit costs for the plans

	Defined Benefit Pension and Postretirement Health Care Plans
	Year Ended September 30,
	2010			2011			2012
Discount rate (postretirement health care plan)		5.500	%		4.875	%		4.625	%
Discount rate (U.S. pension plan)		5.500	%		4.875	%		4.500	%
Discount rate (U.K. pension plan)		5.500	%		5.000	%		5.200	%
Expected return on plan assets (U.S. pension plan)		8.500	%		8.500	%		8.000	%
Expected return on plan assets (U.K. pension plan)		6.200	%		5.900	%		5.900	%
Rate of compensation increase (U.S. pension plan only)		4.000	%		3.500	%		3.500	%

Schedule of plan assets by level within the fair value hierarchy

	September 30, 2011
	Level 1 Active Markets for Identical Assets		Level 2 Other Observable Inputs		Level 3 Significant Unobservable Inputs		Total
U.S. Plan Assets:
Mutual fund	$	17,607	$	—	$	—	$	17,607
Common /collective funds
Bonds		—		57,883		—		57,883
Short-term money market		—		2,418		—		2,418
U.S. common stock		—		51,753		—		51,753
International equity		—		6,062		—		6,062
Total U.S.	$	17,607	$	118,116	$	—	$	135,723
U.K. Plan Assets:
Equities	$	6,076	$	—	$	—	$	6,076
Bonds		5,547		—		—		5,547
Other		1,585		—		—		1,585
Total U.K.	$	13,208	$	—	$	—	$	13,208
Total pension plan	$	30,815	$	118,116	$	—	$	148,931

	September 30, 2012
	Level 1 Active Markets for Identical Assets		Level 2 Other Observable Inputs		Level 3 Significant Unobservable Inputs		Total
U.S. Plan Assets:
Mutual fund	$	22,836	$	—	$	—	$	22,836
Common /collective funds
Bonds		—		62,554		—		62,554
Short-term money market		—		6,762		—		6,762
U.S. common stock		7,402		59,678		—		67,080
International equity		—		7,053		—		7,053
Total U.S.	$	30,238	$	136,047	$	—	$	166,285
U.K. Plan Assets:
Equities	$	6,322	$	—	$	—	$	6,322
Bonds		7,297		—		—		7,297
Other		2,107		—		—		2,107
Total U.K.	$	15,726	$	—	$	—	$	15,726
Total pension plan	$	45,964	$	136,047	$	—	$	182,011

Schedule of asset classes as a percent of total assets

Asset Class	Target(1)
Equity		60	%
Fixed Income		40	%
Real Estate and Other		0	%

⁽¹⁾

From time to time the Company may adjust the target allocation by an amount not to exceed 10%.

Schedule of expected benefit payments

Fiscal Year Ending September 30	Pension		Postretirement Health Care
2013	$	13,052	$	5,000
2014		13,346		5,000
2015		13,700		5,000
2016		14,098		5,000
2017		14,560		5,000
2018-2022 (in total)		80,615		25,000