Postretirement Benefits (Tables)

12 Months Ended

Sep. 30, 2011

Funded Status and Amounts Recognized in Consolidated Balance Sheet

The following tables set forth the funded status and amounts recognized in the Company’s consolidated balance sheets at September 30, 2011 and 2010 for the Plan (in thousands):

	Year Ended September 30,
	2011			2010
Benefit obligation at beginning of year	$	15,914		$	14,390
Acquisition date benefit obligations from entities acquired during the fiscal year		10,354			—
Service cost		216			100
Interest cost		796			775
Actuarial loss		2,138			1,380
Benefits paid		(356	)		(731	)
Foreign currency translation		(994	)		—
Benefit obligation at end of year	$	28,068		$	15,914

	Year Ended
	September 30,
	2011			2010
Fair value of assets at beginning of year	$	9,990		$	5,860
Acquisition date fair value of assets for entities acquired during the fiscal year		9,226			—
Actual return (loss) on plan assets		1,322			657
Disbursements		(356	)		(731	)
Employer contributions		778			4,204
Employee contributions		76			—
Foreign currency translation		(863	)		—
Fair value of assets at end of year	$	20,173		$	9,990

	September 30,
	2011			2010
Funded status/accrued benefit liability	$	(7,895	)	$	(5,924	)

Pension Amounts Recorded Within Account Line Items of Consolidated Balance Sheets

The following table provides pension amounts recorded within the account line items of the Company’s consolidated balance sheets (in thousands):

	September 30,
	2011		2010
Accrued compensation and benefits	$	734	$	458
Long-term pension liability		7,161		5,466

Net Periodic Pension Cost

Net periodic pension cost consisted of the following (in thousands):

	Year Ended September 30,
	2011			2010			2009
Service cost	$	216		$	100		$	100
Interest cost		796			775			702
Expected return on assets		(764	)		(604	)		(709	)
Amortization of losses		458			327			89
Settlement loss		—			—			888
Net periodic pension cost	$	706		$	598		$	1,070

Other changes in Plan Assets and Benefit Obligations Recognized in Other Comprehensive Loss

Other changes in Plan assets and benefit obligations recognized in other comprehensive loss:

	September 30,
	2011			2010
Net loss	$	1,502		$	1,328
Amortization of net loss		(458	)		(327	)
Total recognized in other comprehensive income		1,044			1,001
Total recognized in net periodic benefit cost and other comprehensive income	$	1,750		$	1,599

Certain Information for the Plan with Respect to Accumulated Benefit Obligations

Certain information for the Plan with respect to accumulated benefit obligations follows (in thousands):

	September 30,
	2011		2010
Projected benefit obligation	$	28,068	$	15,914
Accumulated benefit obligation		26,663		15,914
Fair value of plan assets		20,173		9,990

Fair Value of Pension Assets by Asset Category and by Level

The fair value of pension assets by asset category and by level at September 30, 2011 were as follows (in thousands):

	As of September 30, 2011
	Level 1		Level 2		Level 3		Total
Fixed income securities:
Short duration bond mutual funds	$	468		—		—	$	468
Intermediate duration bond mutual funds		1,761		—		—		1,761
Long-term duration bond mutual funds		5,414		—		—		5,414
Other investments:
Global allocation mutual funds		2,929		—		—		2,929
Swiss Life collective foundation		—		8,046		—		8,046
Taiwan collective trust		—		483		—		483
Cash and cash equivalents		1,072		—		—		1,072
Total	$	11,644	$	8,529	$	—	$	20,173

Expected Benefit Payments over the Next Ten Years

Expected benefit payments over the next ten years are anticipated to be paid as follows (in thousands):

2012	$	1,193
2013		403
2014		797
2015		815
2016		877
2017-2021		6,481

Benefit net cost

Weighted-Average Assumptions Used to Determine Net Cost or Pension Obligation

Weighted-average assumptions used to determine net cost at September 30, 2011, 2010 and 2009 follows:

	Year Ended September 30,
	2011			2010			2009
Discount rate		3.99	%		5.50	%		7.12	%
Expected return on plan assets		4.68	%		8.00	%		8.00	%
Rate of compensation increase		1.79	%		N/A			N/A

Pension obligation

Weighted-Average Assumptions Used to Determine Net Cost or Pension Obligation

Weighted-average assumptions used to determine the pension obligation at September 30, 2011, 2010 and 2009 follows:

	Year Ended September 30,
	2011			2010			2009
Discount rate		3.76	%		4.75	%		5.50	%
Rate of compensation increase		1.79	%		N/A			N/A

Helix Plan

Asset Allocation of Plan Assets

The Helix Plan asset allocation at September 30, 2011 and target allocation at September 30, 2012, by asset category is as follows:

	Percentage of			Target
	Plan Assets at			Allocation at
	September 30,			September 30,
	2011			2012
Equity securities		17	%	15% - 30%
Debt securities		67		50% - 70%
Other		4		0% - 10%
Cash		12		0% - 20%
		100	%

Non-U.S. Plans

Asset Allocation of Plan Assets

The asset allocation of the plan assets of the non-U.S. plans at September 30, 2011 was as follows:

	Percentage of
	Plan Assets at
	September 30,
	2011
Equity securities		5	%
Debt securities		79
Other		15
Cash		1
		100	%