Retirement Benefits

9 Months Ended

May 31, 2011

Retirement Benefits [Abstract]

Retirement Benefits

Note 9. Retirement Benefits

     The Company sponsors defined benefit pension plans in several countries in which it operates. The pension obligations relate primarily to the following: (a) a funded retirement plan in the United Kingdom, which provides benefits based on average employee earnings over a three-year service period preceding retirement and (b) primarily unfunded retirement plans mainly in Austria, France, Germany, Japan, Poland, Taiwan and The Netherlands and which provide benefits based upon years of service and compensation at retirement.

     There are no domestic pension or postretirement benefit plans maintained by the Company.

     The components of net periodic benefit cost (gain) for the Company’s pension plans are as follows (in thousands):

	Three months ended						Nine months ended
	May 31,			May 31,			May 31,			May 31,
	2011			2010			2011			2010
Service cost	$	376		$	364		$	1,136		$	1,152
Interest cost		1,441			1,353			4,259			4,338
Expected long-term return on plan assets		(1,118	)		(1,000	)		(3,315	)		(3,212	)
Amortization of prior service cost		(6	)		(26	)		(19	)		(87	)
Recognized actuarial loss		447			292			1,453			932
Curtailment gain		—			—			(1,874	)		—
Net periodic benefit cost (gain)	$	1,140		$	983		$	1,640		$	3,123

     During the nine months ended May 31, 2011, the Company made contributions of approximately $2.8 million to its defined benefit pension plans. The Company presently anticipates total fiscal year 2011 contributions to approximate $3.6 million to $4.2 million.