Pension Plan and Retirement Benefits (Tables)

12 Months Ended

Sep. 30, 2015

Pension and Post-retirement Benefits

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

	Defined Benefit				Postretirement
	Pension Plans				Health Care Benefits
	Year Ended				Year Ended
	September 30,				September 30,
	2014		2015		2014		2015
Change in Benefit Obligation:
Projected benefit obligation at beginning of year	$	273,693	$	288,559	$	98,772	$	105,387
Service cost		3,971		3,898		267		337
Interest cost		11,989		11,203		4,578		4,385
Actuarial losses		12,143		21,861		5,614		5,097
Benefits paid		(13,237)		(13,578)		(3,844)		(4,672)
Projected benefit obligation at end of year	$	288,559	$	311,943	$	105,387	$	110,534
Change in Plan Assets:
Fair value of plan assets at beginning of year	$	206,113	$	216,962	$	—	$	—
Actual return on assets		21,861		(295)		—		—
Employer contributions		2,225		2,409		3,844		4,672
Benefits paid		(13,237)		(13,578)		(3,844)		(4,672)
Fair value of plan assets at end of year	$	216,962	$	205,498	$	—	$	—
Funded Status of Plan:
Unfunded status	$	(71,597)	$	(106,445)	$	(105,387)	$	(110,534)

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				Postretirement				Non-Qualified				All Plans
	Pension Plans				Health Care Benefits				Pension Plans				Combined
	September 30,				September 30,				September 30,				September 30,
	2014		2015		2014		2015		2014		2015		2014		2015
Accrued pension and postretirement benefits:
Current	$	—	$	—	$	(4,477)	$	(4,870)	$	(95)	$	(95)	$	(4,572)	$	(4,965)
Non-current		(71,597)		(106,445)		(100,910)		(105,664)		(718)		(763)		(173,225)		(212,872)
Accrued pension and postretirement benefits	$	(71,597)	$	(106,445)	$	(105,387)	$	(110,534)	$	(813)	$	(858)	$	(177,797)	$	(217,837)
Accumulated other comprehensive loss:
Net loss		64,641		97,268		32,514		35,177		—		—		97,155		132,445
Prior service cost		4,636		3,828		—		—		—		—		4,636		3,828
Total accumulated other comprehensive loss	$	69,277	$	101,096	$	32,514	$	35,177	$	—	$	—	$	101,791	$	136,273
Amounts expected to be recognized from AOCI into the statement of operations in the following year:
Amortization of net loss	$	4,645	$	8,838	$	2,434	$	2,825	$	—	$	—	$	7,079	$	11,663
Amortization of prior service cost		808		808		—		—		—		—		808		808
	$	5,453	$	9,646	$	2,434	$	2,825	$	—	$	—	$	7,887	$	12,471

Schedule of components of net periodic pension and postretirement benefit cost

	Defined Benefit Pension Plans
	Year Ended September 30,
	2013		2014		2015
Service cost	$	4,881	$	3,971	$	3,898
Interest cost		10,839		11,989		11,203
Expected return on assets		(13,189)		(15,033)		(15,117)
Amortization of prior service cost		808		808		808
Recognized actuarial loss		10,189		4,612		4,645
Net periodic cost	$	13,528	$	6,347	$	5,437

	Postretirement
	Health Care Benefits
	Year Ended September 30,
	2013		2014		2015
Service cost	$	387	$	267	$	337
Interest cost		4,330		4,578		4,385
Amortization of unrecognized prior service cost		(5,789)		(2,895)		—
Recognized actuarial loss		3,717		1,996		2,433
Net periodic cost	$	2,645	$	3,946	$	7,155

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,		September 30,
	2014		2015
Discount rate (postretirement health care)	4.25	%	4.25	%
Discount rate (U.S. pension plan)	4.00	%	4.00	%
Discount rate (U.K. pension plan)	3.90	%	3.70	%
Rate of compensation increase (U.S. pension plan only)	3.50	%	3.50	%

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,
	2013		2014		2015
Discount rate (postretirement health care plan)	3.875	%	4.750	%	4.250	%
Discount rate (U.S. pension plan)	3.625	%	4.500	%	4.000	%
Discount rate (U.K. pension plan)	4.100	%	4.300	%	3.900	%
Expected return on plan assets (U.S. pension plan)	7.500	%	7.500	%	7.500	%
Expected return on plan assets (U.K. pension plan)	4.200	%	4.800	%	4.400	%
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, 2014
	Level 1
	Active		Level 2		Level 3
	Markets for		Other		Significant
	Identical		Observable		Unobservable
	Assets		Inputs		Inputs		Total
U.S. Pension Plan Assets:
U.S. common stock mutual funds	$	41,968	$	—	$	—	$	41,968
Common /collective funds
Bonds		—		79,231		—		79,231
U.S. common stock		—		67,733		—		67,733
International equity		—		8,398		—		8,398
Total U.S.	$	41,968	$	155,362	$	—	$	197,330
U.K. Plan Assets:
Equities	$	—	$	8,329	$	—	$	8,329
Bonds		—		9,021		—		9,021
Other		—		2,282		—		2,282
Total U.K.	$	—	$	19,632	$	—	$	19,632
Total pension plan assets	$	41,968	$	174,994	$	—	$	216,962

	September 30, 2015
	Level 1
	Active		Level 2		Level 3
	Markets for		Other		Significant
	Identical		Observable		Unobservable
	Assets		Inputs		Inputs		Total
U.S. Pension Plan Assets:
U.S. common stock mutual funds	$	62,011	$	—	$	—	$	62,011
Common /collective funds
Bonds		—		78,064		—		78,064
U.S. common stock		—		37,323		—		37,323
International equity		9,040		—		—		9,040
Total U.S.	$	71,051	$	115,387	$	—	$	186,438
U.K. Plan Assets:
Equities	$	—	$	8,539	$	—	$	8,539
Bonds		—		3,071		—		3,071
Other		—		7,450		—		7,450
Total U.K.	$	—	$	19,060	$	—	$	19,060
Total pension plan assets	$	71,051	$	134,447	$	—	$	205,498

Schedule of asset classes as a percent of total assets

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

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

Schedule of expected benefit payments

			Postretirement
Fiscal Year Ending September 30	Pension		Health Care
2016	$	14,458	$	4,870
2017		14,879		5,000
2018		15,148		5,000
2019		15,572		5,000
2020		15,934		5,000
2021 - 2025 (in total)		89,488		25,000