Pension and Post-retirement Benefits (Tables)

12 Months Ended

Sep. 30, 2016

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,
	2015		2016		2015		2016
Change in Benefit Obligation:
Projected benefit obligation at beginning of year	$	288,559	$	311,943	$	105,387	$	110,534
Service cost		3,898		4,080		337		232
Interest cost		11,203		12,050		4,385		4,595
Actuarial losses		21,861		32,370		5,097		15,283
Benefits paid		(13,578)		(23,105)		(4,672)		(5,527)
Projected benefit obligation at end of year	$	311,943	$	337,338	$	110,534	$	125,117
Change in Plan Assets:
Fair value of plan assets at beginning of year	$	216,962	$	205,498	$	—	$	—
Actual return on assets		(295)		18,792		—		—
Employer contributions		2,409		6,778		4,672		5,527
Benefits paid		(13,578)		(23,105)		(4,672)		(5,527)
Fair value of plan assets at end of year	$	205,498	$	207,963	$	—	$	—
Funded Status of Plan:
Unfunded status	$	(106,445)	$	(129,375)	$	(110,534)	$	(125,117)

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,
	2015		2016		2015		2016		2015		2016		2015		2016
Accrued pension and postretirement benefits:
Current	$	—	$	—	$	(4,870)	$	(5,000)	$	(95)	$	(95)	$	(4,965)	$	(5,095)
Non-current		(106,445)		(129,375)		(105,664)		(120,117)		(763)		(759)		(212,872)		(250,251)
Accrued pension and postretirement benefits	$	(106,445)	$	(129,375)	$	(110,534)	$	(125,117)	$	(858)	$	(854)	$	(217,837)	$	(255,346)
Accumulated other comprehensive loss:
Net loss		97,268		116,388		35,177		47,636		—		—		132,445		164,024
Prior service cost		3,828		3,020		—		—		—		—		3,828		3,020
Total accumulated other comprehensive loss	$	101,096	$	119,408	$	35,177	$	47,636	$	—	$	—	$	136,273	$	167,044
Amounts expected to be recognized from AOCI into the statement of operations in the following year:
Amortization of net loss	$	8,838	$	11,268	$	2,825	$	4,278	$	—	$	—	$	11,663	$	15,546
Amortization of prior service cost		808		808		—		—		—		—		808		808
	$	9,646	$	12,076	$	2,825	$	4,278	$	—	$	—	$	12,471	$	16,354

Schedule of components of net periodic pension and postretirement benefit cost

	Defined Benefit Pension Plans
	Year Ended September 30,
	2014		2015		2016
Service cost	$	3,971	$	3,898	$	4,080
Interest cost		11,989		11,203		12,050
Expected return on assets		(15,033)		(15,117)		(14,380)
Amortization of prior service cost		808		808		808
Recognized actuarial loss		4,612		4,645		8,838
Net periodic cost	$	6,347	$	5,437	$	11,396

	Postretirement
	Health Care Benefits
	Year Ended September 30,
	2014		2015		2016
Service cost	$	267	$	337	$	232
Interest cost		4,578		4,385		4,595
Amortization of unrecognized prior service cost		(2,895)		—		—
Recognized actuarial loss		1,996		2,433		2,825
Net periodic cost	$	3,946	$	7,155	$	7,652

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,
	2015		2016
Discount rate (postretirement health care)	4.25	%	3.50	%
Discount rate (U.S. pension plan)	4.00	%	3.25	%
Discount rate (U.K. pension plan)	3.70	%	2.30	%
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,
	2014		2015		2016
Discount rate (postretirement health care plan)	4.750	%	4.250	%	4.250	%
Discount rate (U.S. pension plan)	4.500	%	4.000	%	4.000	%
Discount rate (U.K. pension plan)	4.300	%	3.900	%	3.700	%
Expected return on plan assets (U.S. pension plan)	7.500	%	7.500	%	7.500	%
Expected return on plan assets (U.K. pension plan)	4.800	%	4.400	%	4.100	%
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, 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

	September 30, 2016
	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	$	64,333	$	—	$	—	$	64,333
Common /collective funds
Bonds		—		75,686		—		75,686
U.S. common stock		—		39,735		—		39,735
International equity		9,461		—		—		9,461
Total U.S.	$	73,794	$	115,421	$	—	$	189,215
U.K. Plan Assets:
Equities	$	—	$	7,499	$	—	$	7,499
Bonds		—		9,187		—		9,187
Other		—		2,062		—		2,062
Total U.K.	$	—	$	18,748	$	—	$	18,748
Total pension plan assets	$	73,794	$	134,169	$	—	$	207,963

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
2017	$	14,835	$	5,000
2018		15,132		5,000
2019		15,541		5,000
2020		16,132		5,000
2021		16,481		5,000
2022 - 2026 (in total)		90,492		25,000