Pensions and Other Postretirement Benefits

3 Months Ended

Jul. 31, 2011

Pensions and Other Postretirement Benefits [Abstract]

Pensions and Other Postretirement Benefits

Note J — Pensions and Other Postretirement Benefits

The components of the Company’s net periodic benefit cost for defined benefit pension and other postretirement benefit plans are shown below.

	Three Months Ended July 31,
	Defined Benefit Pension Plans						Other Postretirement Benefits
	2011			2010			2011			2010
Service cost	$	2,062		$	1,858		$	525		$	405
Interest cost		6,523			6,346			780			690
Expected return on plan assets		(6,885	)		(6,657	)		0			0
Recognized net actuarial loss (gain)		2,201			1,727			(25	)		(134	)
Termination benefit cost		0			7,462			0			2,413
Curtailment		0			3,910			0			0
Other		300			288			(100	)		(122	)
Net periodic benefit cost	$	4,201		$	14,934		$	1,180		$	3,252

Upon completion of the restructuring plan discussed in Note D — Restructuring, approximately 850 full-time positions will be reduced. The Company has included the estimated impact of the planned reductions in measuring the net periodic benefit cost of the defined benefit pension and other postretirement benefit plans for the three months ended July 31, 2011 and 2010. Included above are charges recognized during the three months ended July 31, 2010, for termination benefits and curtailment as a result of the restructuring plan.