Retirement Plans (Tables)

6 Months Ended

Nov. 30, 2013

Riverside Defined Benefit Plans

Net Benefit Costs

The expenses associated with the defined benefit pension plan and postretirement health benefit plan are included in the computation of total employee benefit cost which is allocated to costs of products sold and to selling, general, and administrative in the consolidated statement of operations. The expense (benefits) associated with these plans for the three-month and six-month periods ended November 30, 2013 and 2012, was as follows:

	Three months ended						Six months ended
	November 30,			November 30,			November 30,			November 30,
In thousands	2013			2012			2013			2012
Defined benefit pension plan
Service cost	$	—		$	61		$	—		$	216
Interest cost	683			635			1,366			1,343
Expected return on plan assets	(851		)	(770		)	(1,702		)	(1,518		)
Amortization of net actuarial loss	154			217			308			948
	$	(14	)	$	143		$	(28	)	$	989
Postretirement health benefit plan
Service cost	$	25		$	27		$	50		$	54
Interest cost	72			88			144			176
Amortization of prior service cost	(194		)	(194		)	(388		)	(388		)
Amortization of net actuarial loss	57			129			112			258
	$	(40	)	$	50		$	(82	)	$	100

Financial Security Defined Benefit Plans

Net Benefit Costs

The expenses associated with the financial security plan are included in the computation of total employee benefit cost which is allocated to costs of products sold and to selling, general, and administrative in the consolidated statement of operations. The costs of this plan for the three-month and six-month periods ended November 30, 2013 and 2012, was as follows:

	Three months ended				Six months ended
	November 30,		November 30,		November 30,		November 30,
In thousands	2013		2012		2013		2012
Service cost	$	536	$	593	$	1,072	$	1,186
Interest cost	609		591		1,218		1,182
	$	1,145	$	1,184	$	2,290	$	2,368

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