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Deferred Compensation and Retirement Plans (Tables)

12 Months Ended

Apr. 30, 2014

Total Benefit Obligations

The total benefit obligations for these plans were as follows:

		Year Ended April 30,
		2014				2013
		(in thousands)
Deferred compensation plans		$	82,153			$	85,562
Pension plan			4,424				4,536
International retirement plans			3,727				3,646
Executive Capital Accumulation Plan			89,308				75,913
Total benefit obligations			179,612				169,657
Less: current portion of benefit obligation			(10,377	)			(9,951	)
Non-current benefit obligation		$	169,235			$	159,706

Deferred Compensation Plan

Reconciliation Of Benefit Obligation

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

		Year Ended April 30,
		2014				2013				2012
		(in thousands)
Change in benefit obligation:
Benefit obligation, beginning of year		$	85,562			$	78,479			$	70,319
Interest cost			2,566				2,868				3,346
Actuarial (gain) loss			(294	)			9,420				9,885
Benefits paid			(5,681	)			(5,205	)			(5,071	)
Benefit obligation, end of year			82,153				85,562				78,479
Less: current portion of benefit obligation			(5,593	)			(5,182	)			(4,959	)
Non-current benefit obligation		$	76,560			$	80,380			$	73,520

Components Of Net Periodic Benefit Costs

The components of net periodic benefits costs are as follows:

		Year Ended April 30,
		2014				2013				2012
		(in thousands)
Interest cost		$	2,566			$	2,868			$	3,346
Amortization of actuarial loss			3,111				2,357				1,374
Net periodic benefit cost		$	5,677			$	5,225			$	4,720

Weighted-Average Assumptions Used In Calculating Benefit Obligation

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

		Year Ended April 30,
		2014				2013				2012
Discount rate, beginning of year			3.12	%			3.79	%			4.94	%
Discount rate, end of year			3.60	%			3.12	%			3.79	%
Rate of compensation increase			0.00	%			0.00	%			0.00	%

Pension Plans, Defined Benefit

Reconciliation Of Benefit Obligation

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

		Year Ended April 30,
		2014				2013				2012
		(in thousands)
Change in benefit obligation:
Benefit obligation, beginning of year		$	4,536			$	4,214			$	3,952
Interest cost			137				154				189
Actuarial loss			92				426				289
Benefits paid			(341	)			(258	)			(216	)
Benefit obligation, end of year			4,424				4,536				4,214
Less: current portion of benefit obligation			(274	)			(232	)			(212	)
Non-current benefit obligation		$	4,150			$	4,304			$	4,002

Components Of Net Periodic Benefit Costs

The components of net periodic benefits costs are as follows:

		Year Ended April 30,
		2014				2013				2012
		(in thousands)
Interest cost		$	137			$	154			$	189
Amortization of actuarial loss			8				18				47
Net periodic benefit cost		$	145			$	172			$	236

Weighted-Average Assumptions Used In Calculating Benefit Obligation

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

		Year Ended April 30,
		2014				2013				2012
Discount rate, beginning of year			3.12	%			3.79	%			4.94	%
Discount rate, end of year			3.60	%			3.12	%			3.79	%
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)
2015		$	6,766			$	326
2016			6,987				327
2017			6,780				332
2018			6,461				325
2019			6,192				312
2020-2024			31,742				1,386

Executive Capital Accumulation Plan

Reconciliation Of Benefit Obligation

Changes in the ECAP liability were as follows:

		Year Ended April 30,
		2014				2013
		(in thousands)
Balance, beginning of year		$	75,913			$	71,134
Employee contributions			2,748				1,943
Amortization of employer contributions			11,467				9,010
Gain on investment			8,884				6,281
Employee distributions			(9,044	)			(12,244	)
Exchange rate fluctuations			(660	)			(211	)
Balance, end of year			89,308				75,913
Less: current portion			(4,510	)			(4,537	)
Non-current portion, end of year		$	84,798			$	71,376

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- Definition

Tabular disclosure of the assumptions used to determine for pension plans and/or other employee benefit plans the benefit obligation and net benefit cost, including assumed discount rates, rate increase in compensation increase, and expected long-term rates of return on plan assets.

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