Retirement Plans (Tables)

12 Months Ended

May 31, 2012

Pretax Changes in Accumulated Other Comprehensive Loss

The pretax changes in accumulated other comprehensive loss consist of the following:

	Pension Benefits						Other Benefits
In thousands	2012			2011			2012			2011
Net actuarial loss at beginning of year	$	18,828		$	21,021		$	5,613		$	6,382
Amortization of actuarial loss		(1,722	)		(2,068	)		(566	)		(614	)
Current period net actuarial loss (gain)		11,862			(125	)		19			(155	)
Net actuarial loss at the end of year	$	28,968		$	18,828		$	5,066		$	5,613
Net prior service credit at beginning of year	$	—		$	—		$	(4,320	)	$	(5,095	)
Amortization of prior service credit		—			—			775			775
Net prior service credit at the end of year	$	—		$	—		$	(3,545	)	$	(4,320	)

Pretax Amounts in Accumulated Other Comprehensive Loss Expected to be Recognized as Components of Net Periodic Postretirement Benefit Cost (Credit)

The pretax amounts in accumulated other comprehensive loss expected to be recognized as components of net periodic postretirement benefit cost (credit) in 2013 are as follows:

In thousands	Pension Benefits		Other Benefits
Net actuarial loss	$	2,927	$	515
Prior service credit		—		(775	)
	$	2,927	$	(260	)

Obligation and Asset Data for Defined Benefit Pension Plan and Postretirement Health Benefit Plan

Obligation and asset data for the defined benefit pension plan and postretirement health benefit plan at May 31 were as follows:

	Defined Pension Benefit						Health Benefit
In thousands	2012			2011			2012			2011
Change in projected benefit obligation
Benefit obligation at beginning of year	$	57,756		$	53,567		$	7,857		$	7,654
Service cost		537			502			98			114
Interest cost		3,040			2,951			415			425
Participant contributions		—			—			184			196
Benefits paid		(3,102	)		(2,924	)		(405	)		(377	)
Actuarial loss (gain)		7,890			3,660			19			(155	)
Benefit obligation at end of year	$	66,121		$	57,756		$	8,168		$	7,857
Change in plan assets
Fair value of plan assets at beginning of year	$	39,752		$	33,080		$	—		$	—
Actual return on plan assets		(864	)		6,526			—			—
Employer contributions		4,242			3,070			221			181
Benefits paid		(3,102	)		(2,924	)		(221	)		(181	)
Fair value of plan assets at end of year	$	40,028		$	39,752		$	—		$	—
Funded status at end of year	$	(26,093	)	$	(18,004	)	$	(8,168	)	$	(7,857	)
Weighted average assumptions used to determine benefit obligations
Assumed discount rate		4.35	%		5.35	%		4.35	%		5.35	%
Average long-term pay progression		3.00	%		3.00	%		—			—

Estimated Fair Value of Plan Assets

The total estimated fair value of the plan assets at May 31 were as follows:

In thousands	2012		2011
Cash and cash equivalents	$	882	$	715
Mutual funds
Equity		23,782		24,343
Fixed income		15,364		14,694
Fair value of plan assets at end of year	$	40,028	$	39,752

Actual Defined Benefit Plan Asset Allocation and Target Allocation

The actual defined benefit pension plan asset allocation at May 31, 2012 and 2011, and the target asset allocation for 2013, by asset category were as follows

% of Plan Assets	2012			2011			Target 2013
Equity securities		59	%		61	%		60	%
Fixed income securities		41	%		39	%		40	%
		100	%		100	%		100	%

Reconciliation of Financial Security Plan Benefit Obligation

The following provides a reconciliation of the financial security plan benefit obligation.

In thousands	2012			2011
Change in projected benefit obligation
Benefit obligation at beginning of year	$	48,091		$	43,959
Service cost		2,147			2,213
Interest cost		2,517			2,311
Recognized actuarial loss (gain)		4,366			2,347
Benefits paid		(2,891	)		(2,739	)
Benefit obligation at end of year	$	54,230		$	48,091
Funded status at end of year	$	(54,230	)	$	(48,091	)

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 was as follows:

	Defined Pension Benefit									Health Benefit
In thousands	2012			2011			2010			2012			2011			2010
Service cost	$	537		$	502		$	457		$	98		$	114		$	106
Interest cost		3,040			2,951			3,166			415			425			466
Expected return on plan assets		(3,108	)		(2,740	)		(2,342	)		—			—			—
Amortization of prior service credit		—			—			—			(775	)		(775	)		(774	)
Amortization of net actuarial loss		1,722			2,068			2,000			566			614			603
	$	2,191		$	2,781		$	3,281		$	304		$	378		$	401
Weighted average assumptions used to determine net cost
Assumed discount rate		5.35	%		5.60	%		6.80	%		5.35	%		5.60	%		6.80	%
Assumed long-term rate of return on pension plan assets		7.60	%		8.25	%		8.25	%		—			—			—
Average long-term pay progression		3.00	%		3.00	%		3.00	%		—			—			—

Financial Security Defined Benefit Plans

Net Benefit Costs

The amount of financial security plan benefit expense charged to costs and expenses was as follows:

In thousands	2012		2011		2010
Service cost	$	2,147	$	2,213	$	1,673
Interest cost		2,517		2,311		2,289
Recognized actuarial loss		4,366		2,347		3,854
Recognized actuarial loss adjustment		—		—		4,441
	$	9,030	$	6,871	$	12,257