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Deferred Compensation and Retirement Plans (Tables)
 12 Months Ended
Apr. 30, 2012
Total Long-Term Benefit Obligations

The total benefit obligations for these plans were as follows:

 

     Year Ended April 30,  
     2012     2011  
     (in thousands)  

Deferred compensation plans

    $ 78,479      $ 70,319   

Pension plan

      4,214        3,952   

International retirement plans

      2,776        3,153   

Executive Capital Accumulation Plan

      71,134        67,214   
  

 

 

    

 

 

  

Total benefit obligations

      156,603        144,638   

Less: current portion of benefit obligation

      (7,614 )      (5,080 ) 
  

 

 

    

 

 

  

Non-current benefit obligation

    $ 148,989      $ 139,558   
  

 

 

    

 

 

  
Deferred Compensation Plans [Member]
  
Reconciliation Of Benefit Obligation

The following tables reconcile the benefit obligation for the deferred compensation plans:

 

     Year Ended April 30,  
     2012     2011     2010  
     (in thousands)  

Change in benefit obligation:

       

Benefit obligation, beginning of year

    $ 70,319      $ 64,890      $ 52,149   

Service cost

      —        137        339   

Interest cost

      3,346        3,495        3,557   

Plan participants’ contributions with interest

      —        65        194   

Actuarial loss

      9,885        6,764        12,848   

Benefits paid

      (5,071 )      (5,032 )      (4,197 ) 
  

 

 

    

 

 

    

 

 

  

Benefit obligation, end of year

      78,479        70,319        64,890   

Less: current portion of benefit obligation

      (4,959 )      (3,682 )      (4,000 ) 
  

 

 

    

 

 

    

 

 

  

Non-current benefit obligation

    $ 73,520      $ 66,637      $ 60,890   
  

 

 

    

 

 

    

 

 

  
Components Of Net Periodic Benefit Costs

The components of net periodic benefits costs are as follows:

 

     Year Ended April 30,  
     2012      2011      2010  
     (in thousands)  

Service cost

    $ —       $ 137       $ 339   

Interest cost

      3,346         3,495         3,557   

Amortization of actuarial loss

      1,374         422         —   
  

 

 

     

 

 

     

 

 

  

Net periodic benefit cost

    $ 4,720       $ 4,054       $ 3,896   
  

 

 

     

 

 

     

 

 

  
Weighted-Average Assumptions Used In Calculating The Benefit Obligations

The weighted-average assumptions used in calculating the benefit obligations were as follows:

 

     Year Ended April 30,  
     2012     2011     2010  

Discount rate, beginning of year

      4.94 %      5.61 %      7.10 % 

Discount rate, end of year

      3.79 %      4.94 %      5.61 % 

Rate of compensation increase

      0.00 %      0.00 %      0.00 % 
Pension Plan [Member]
  
Reconciliation Of Benefit Obligation

The following tables reconcile the benefit obligation for the pension plan:

 

     Year Ended April 30,  
     2012     2011     2010  
     (in thousands)  

Change in benefit obligation:

       

Benefit obligation, beginning of year

    $ 3,952      $ 3,630      $ 3,125   

Interest cost

      189        197        214   

Actuarial loss

      289        307        503   

Benefits paid

      (216 )      (182 )      (212 ) 
  

 

 

    

 

 

    

 

 

  

Benefit obligation, end of year

      4,214        3,952        3,630   

Less: current portion of benefit obligation

      (212 )      (137 )      (147 ) 
  

 

 

    

 

 

    

 

 

  

Non-current benefit obligation

    $ 4,002      $ 3,815      $ 3,483   
  

 

 

    

 

 

    

 

 

  
Components Of Net Periodic Benefit Costs

The components of net periodic benefits costs are as follows:

 

     Year Ended April 30,  
     2012      2011     2010  
     (in thousands)  

Interest cost

    $ 189       $ 197      $ 214   

Amortization of actuarial loss (gain)

      47         (2 )      (78 ) 
  

 

 

     

 

 

    

 

 

  

Net periodic benefit cost

    $ 236       $ 195      $ 136   
  

 

 

     

 

 

    

 

 

  
Weighted-Average Assumptions Used In Calculating The Benefit Obligations

The weighted-average assumptions used in calculating the benefit obligations were as follows:

 

     Year Ended April 30,  
     2012     2011     2010  

Discount rate, beginning of year

      4.94 %      5.61 %      7.10 % 

Discount rate, end of year

      3.79 %      4.94 %      5.61 % 

Rate of compensation increase

      0.00 %      0.00 %      0.00 % 
Expected Benefit Payments Associated With Future Service

Benefit payments, which reflect expected future service, as appropriate, are expected to be paid over the next ten years as follows:

 

Year Ending April 30,

    Deferred
Compensation
Plans		      Pension
Benefits		  
     (in thousands)  

2013

    $ 5,601       $ 275   

2014

      6,134         308   

2015

      6,067         314   

2016

      6,075         310   

2017

      5,997         317   

2018-2022

      28,276         1,334   
Executive Capital Accumulation Plan [Member]
  
Reconciliation Of Benefit Obligation

Changes in the ECAP liability were as follows:

 

     Year Ended April 30,  
     2012     2011  
     (in thousands)  

Balance, beginning of year

    $ 67,214      $ 57,871   

Employee contributions

      3,483        2,403   

Amortization of employer contributions

      7,423        6,525   

Gain on investment

      884        6,667   

Employee distributions

      (7,661 )      (6,567 ) 

Exchange rate translations

      (209 )      315   
  

 

 

    

 

 

  

Balance, end of year

      71,134        67,214   

Less: current portion

      (2,443 )      (1,261 ) 
  

 

 

    

 

 

  

Non-current portion, end of year

    $ 68,691      $ 65,953