Retirement Plans (Tables)

9 Months Ended

Feb. 28, 2013

Riverside Defined Benefit Plans

Net Benefit Costs

The amount of the defined benefit pension plan and postretirement health benefit plan expense charged to costs and expenses for the three-month and nine-month periods ended February 28, 2013 and February 29, 2012, was as follows:

	Three months ended						Nine months ended
	February 28,			February 29,			February 28,			February 29,
In thousands	2013			2012			2013			2012
Defined benefit pension plan
Service cost	$	61		$	135		$	277		$	403
Interest cost	635			760			1,978			2,280
Expected return on plan assets	(770		)	(777		)	(2,288		)	(2,331		)
Amortization of net actuarial loss	217			430			1,165			1,291
	$	143		$	548		$	1,132		$	1,643
Postretirement health benefit plan
Service cost	$	27		$	23		$	81		$	73
Interest cost	88			104			264			312
Amortization of prior service cost	(194		)	(193		)	(582		)	(581		)
Amortization of net actuarial loss	129			142			387			424
	$	50		$	76		$	150		$	228

Financial Security Defined Benefit Plans

Net Benefit Costs

The amount of financial security plan benefit expense charged to costs and expenses for the three-month and nine-month periods ended February 28, 2013 and February 29, 2012, was as follows:

	Three months ended				Nine months ended
	February 28,		February 29,		February 28,		February 29,
In thousands	2013		2012		2013		2012
Service cost	$	593	$	537	$	1,778	$	1,611
Interest cost	591		629		1,773		1,887
	$	1,184	$	1,166	$	3,551	$	3,498

The financial security defined benefit plans were amended during the second quarter of fiscal year 2013. This amendment provides that effective December 31, 2012 the Plans were frozen.