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Retirement and Death Benefit Plans | 12 Months Ended
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May 31, 2014
Compensation And Retirement Disclosure [Abstract] |
Retirement and Death Benefit Plans |
NOTE 15 |  | Retirement and Death Benefit Plans
The Corporation has entered into various arrangements with certain employees or former employees for benefits to be paid in the following manner:
| Ÿ |  | to an employee’s estate in the event of death
| Ÿ |  | an employee in the event of retirement or disability to be paid over 10 years beginning at the date of retirement or disability
| Ÿ |  | in the event of death, the employee’s beneficiary will receive the balance due the employee
The Corporation also purchased life insurance contracts on the covered employees or former employees. The present value of the principal cost of such arrangements is being accrued over the period from the date of such arrangements to full eligibility using a discount rate of 4.5 percent in fiscal 2014 and 4.0 percent in fiscal 2013. The current and non-current amounts accrued for such arrangements totaled $5,856,000 and $6,309,000 at May 31, 2014 and 2013, respectively. The amount credited to operations under these arrangements was approximately $152,000 in fiscal year 2014. The amount charged to operations under these arrangements was approximately $187,000 fiscal 2013.

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