Pension Plan and Retirement Benefits (Tables)

12 Months Ended

Sep. 30, 2013

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,
	2012			2013			2012			2013
Change in Benefit Obligation:
Projected benefit obligation at beginning of year	$	261,953		$	303,445		$	101,515		$	114,209
Service cost		4,001			4,881			291			387
Interest cost		11,623			10,839			4,581			4,330
Actuarial losses		38,147			(32,627	)		11,974			(16,018	)
Benefits paid		(12,279	)		(12,845	)		(4,152	)		(4,136	)
Projected benefit obligation at end of year	$	303,445		$	273,693		$	114,209			98,772
Change in Plan Assets:
Fair value of plan assets at beginning of year	$	148,931		$	182,011		$	—		$	—
Actual return on assets		28,489			20,977			—			—
Employer contributions		16,870			15,970			4,152			4,136
Benefits paid		(12,279	)		(12,845	)		(4,152	)		(4,136	)
Fair value of plan assets at end of year	$	182,011		$	206,113		$	—		$	—
Funded Status of Plan:
Unfunded status	$	(121,434	)	$	(67,580	)	$	(114,209	)	$	(98,772	)

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,
	2012			2013			2012			2013			2012			2013			2012			2013
Accrued pension and postretirement benefits:
Current	$	(15,970	)	$	—		$	(5,000	)	$	(4,823	)	$	(95	)	$	(95	)	$	(21,065	)	$	(4,918	)
Non-current		(105,464	)		(67,580	)		(109,209	)		(93,949	)		(814	)		(730	)		(215,487	)		(162,259	)
Accrued pension and postretirement benefits	$	(121,434	)	$	(67,580	)	$	(114,209	)	$	(98,772	)	$	(909	)	$	(825	)	$	(236,552	)	$	(167,177	)
Accumulated other comprehensive loss:
Net (gain) loss		114,542			63,939			48,632			28,897			—			—			163,174			92,836
Prior service cost		6,252			5,444			(8,684	)		(2,895	)		—			—			(2,432	)		2,549
Total accumulated other comprehensive loss	$	120,794		$	69,383		$	39,948		$	26,002		$	—		$	—		$	160,742		$	95,385
Amounts expected to be recognized from AOCI into the statement of operations in the following year:
Amortization of net loss	$	10,189		$	4,612		$	3,717		$	1,996		$	—		$	—		$	13,906		$	6,608
Amortization of prior service cost		808			808			(5,789	)		(2,895	)		—			—			(4,981	)		(2,087	)
	$	10,997		$	5,420		$	(2,072	)	$	(899	)	$	—		$	—		$	8,925		$	4,521

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

	Defined Benefit Pension Plans
	Year Ended September 30,
	2011			2012			2013
Service cost	$	3,612		$	4,001		$	4,881
Interest cost		11,383			11,623			10,839
Expected return on assets		(12,023	)		(11,755	)		(13,189	)
Amortization of prior service cost		808			808			808
Recognized actuarial loss		6,285			9,031			10,189
Net periodic cost	$	10,065		$	13,708		$	13,528

	Postretirement Health Care Benefits
	Year Ended September 30,
	2011			2012			2013
Service cost	$	266		$	291		$	387
Interest cost		4,688			4,581			4,330
Amortization of unrecognized prior service cost		(5,789	)		(5,789	)		(5,789	)
Recognized actuarial loss		2,706			2,799			3,717
Net periodic cost	$	1,871		$	1,882		$	2,645

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, 2012			September 30, 2013
Discount rate (postretirement health care)		3.875	%		4.750	%
Discount rate (U.S. pension plan)		3.625	%		4.500	%
Discount rate (U.K. pension plan)		4.100	%		4.300	%
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,
	2011			2012			2013
Discount rate (postretirement health care plan)		4.875	%		4.625	%		3.875	%
Discount rate (U.S. pension plan)		4.875	%		4.500	%		3.625	%
Discount rate (U.K. pension plan)		5.000	%		5.200	%		4.100	%
Expected return on plan assets (U.S. pension plan)		8.500	%		8.000	%		7.500	%
Expected return on plan assets (U.K. pension plan)		5.900	%		5.900	%		4.200	%
Rate of compensation increase (U.S. pension plan only)		3.500	%		3.500	%		3.500	%

Schedule of plan assets by level within the fair value hierarchy

	September 30, 2012
	Level 1 Active Markets for Identical Assets		Level 2 Other Observable Inputs		Level 3 Significant Unobservable Inputs		Total
U.S. Pension Plan Assets:
U.S. common stock mutual funds	$	30,238	$	—	$	—	$	30,238
Common /collective funds
Bonds		—		62,554		—		62,554
Short-term money market		—		6,762		—		6,762
U.S. common stock		—		59,678		—		59,678
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 assets	$	45,964	$	136,047	$	—	$	182,011

	September 30, 2013
	Level 1 Active Markets for Identical Assets		Level 2 Other Observable Inputs		Level 3 Significant Unobservable Inputs		Total
U.S. Pension Plan Assets:
U.S. common stock mutual funds	$	38,575	$	—	$	—	$	38,575
Common /collective funds
Bonds		—		74,378		—		74,378
Short-term money market		—		2,590		—		2,590
U.S. common stock		—		64,592		—		64,592
International equity		—		8,307		—		8,307
Total U.S.	$	38,575	$	149,867	$	—	$	188,442
U.K. Plan Assets:
Equities	$	—	$	7,695	$	—	$	7,695
Bonds		—		7,111		—		7,111
Other		—		2,865		—		2,865
Total U.K.	$	—	$	17,671	$	—	$	17,671
Total pension plan assets	$	38,575	$	167,538	$	—	$	206,113

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
2014	$	13,355	$	4,823
2015		13,833		5,000
2016		14,108		5,000
2017		14,586		5,000
2018		14,900		5,000
2019-2023 (in total)		83,714		25,000