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Employee Benefit Plans | 12 Months Ended
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Sep. 30, 2011
Employee Benefit Plans [Abstract] |
Employee Benefit Plans | K. Employee Benefit Plans 401(k) Plan We have a defined employee contribution 401(k) plan for substantially all of our U.S. employees. We match 100% of employee contributions up to an employee contribution of 4% of each employee’s salary. We recognized expenses of $3.4 million, $2.9 million and $3.0 million in fiscal years 2011, 2010 and 2009, respectively, under this plan primarily related to matching contributions. Deferred Compensation We offer an unfunded, non-qualified deferred compensation plan to a select group of management and highly compensated individuals. The plan permits the deferral of up to 50% of a participant’s base salary and/or 100% of a participant’s annual incentive bonus. The deferrals are held in a separate trust, which has been established to administer the plan. The assets of the trust are subject to the claims of our creditors in the event that we become insolvent. Consequently, the trust qualifies as a grantor trust for income tax purposes (a Rabbi Trust). The assets and liabilities of the plan are recorded in other assets and deferred compensation in the accompanying Consolidated Balance Sheets, respectively. Changes in the deferred compensation balance are charged to compensation expense. The plan is not qualified under Section 401 of the Internal Revenue code. There was no compensation expense related to this plan in fiscal year 2011. Total assets held by the trustee and deferred compensation liabilities were $2.3 million at September 30, 2011. Certain executives were provided an executive benefit plan which provides for fixed payments upon normal retirement on or after age 65 and the completion of at least 10 years of continuous employment. The estimated present value of these payments were accrued over the service life of these individuals, and $1.0 million is recorded in deferred compensation in the accompanying Consolidated Balance Sheets related to this executive benefit plan. To assist in funding the deferred compensation liability, we have invested in corporate-owned life insurance policies. The cash surrender value of these policies is presented in other assets in the accompanying Consolidated Balance Sheets. The cash surrender value of life insurance policies was $4.0 million at September 30, 2011. Retiree Medical Plan We have a plan to extend to retirees health benefits which are available to active employees under our existing health plans. This plan is unfunded. The plan provides coverage for employees with at least 10 years of service, age 55 or older but less than 65, who retired on or after January 1, 2000. The retiree is required to pay the COBRA rate less a subsidy provided by us based on years of service at the time of retirement. For the year ended September 30, 2011, the measurement of postretirement benefit expense was based on assumptions used to value the postretirement benefit liability as of October 1, 2010, our measurement date. Amounts recognized in accumulated other comprehensive income as of September 30, 2011 and 2010, consisted of the following on a pretax basis (in thousands):
|  | September 30, |
|  | 2011 |  |  | 2010 |
Net actuarial gain |  | $ | (827 | ) |  | $ | (1,113 | )
Prior service cost |  |  | 51 |  |  |  | 167 |
Total recognized in accumulated other comprehensive income |  | $ | (776 | ) |  | $ | (946 | )
Amounts in accumulated other comprehensive income as of September 30, 2011, expected to be recognized as components of net periodic postretirement benefit cost in 2012 were as follows (in thousands):
Net actuarial gain |  | $ | (44 | )
Prior service cost |  |  | 115 |
Total |  | $ | 71 |
The following table illustrates the changes in accumulated postretirement benefit obligation, changes in fair value of assets and the funded status of the postretirement benefit plan (in thousands):
|  | September 30, |
|  | 2011 |  |  | 2010 |
Changes in postretirement benefit obligation: |  |  |  |  |  |  |  |
Balance at beginning of year |  | $ | 663 |  |  | $ | 741 |
Service cost |  |  | 40 |  |  |  | 33 |
Interest cost |  |  | 39 |  |  |  | 39 |
Actuarial loss (gain) |  |  | 248 |  |  |  | (95 | )
Benefits paid |  |  | (95 | ) |  |  | (55 | )
Balance at end of year |  | $ | 895 |  |  | $ | 663 |
Change in plan assets: |  |  |  |  |  |  |  |
Fair value of assets at beginning of year |  | $ | — |  |  | $ | — |
Employer contributions |  |  | 95 |  |  |  | 55 |
Benefits paid |  |  | (95 | ) |  |  | (55 | )
Fair value of assets at end of year |  | $ | — |  |  | $ | — |
Reconciliation of funded status: |  |  |  |  |  |  |  |
Unfunded liability |  | $ | (895 | ) |  | $ | (663 | )
Unrecognized prior service cost |  |  | 51 |  |  |  | 167 |
Unrecognized net actuarial gain |  |  | (827 | ) |  |  | (1,113 | )
Net liability recognized |  | $ | (1,671 | ) |  | $ | (1,609 | )
|  | 2011 |  |  | 2010 |
Weighted-average assumptions used to determine benefit obligations at September 30: |  |  |  |  |  |  |  |
Discount rate pre-retirement |  |  | 0.00 | % |  |  | 0.00 | %
Discount rate post-retirement |  |  | 4.24 |  |  |  | 4.56 |
Current year trend rate |  |  | 10.00 |  |  |  | 9.00 |
Ultimate trend rate |  |  | 5.00 |  |  |  | 5.00 |
Year ultimate trend rate reached |  |  | 2014 |  |  |  | 2013 |
If the medical care cost trend rate assumptions were increased or decreased by 1% as of September 30, 2011, the effect of this change on the accumulated postretirement benefit obligation and service and interest costs would be an increase of $64,000 and $10,000 or a decrease of $35,000 and $6,000, respectively.
|  | Year Ended September 30, |
|  | 2011 |  |  | 2010 |  |  | 2009 |
Components of net periodic postretirement benefit cost: |  |  |  |  |  |  |  |  |  |  |  |
Service cost |  | $ | 40 |  |  | $ | 33 |  |  | $ | 60 |
Interest cost |  |  | 39 |  |  |  | 39 |  |  |  | 59 |
Prior service cost |  |  | 115 |  |  |  | 115 |  |  |  | 115 |
Net gain recognized |  |  | (37 | ) |  |  | (49 | ) |  |  | (75 | )
Net periodic postretirement benefit cost |  | $ | 157 |  |  | $ | 138 |  |  | $ | 159 |
|  | 2011 |  |  | 2010 |
Weighted-average assumptions used to determine benefit costs at September 30: |  |  |  |  |  |  |  |
Discount rate pre-retirement |  |  | 0.00 | % |  |  | 0.00 | %
Discount rate post-retirement |  |  | 4.56 |  |  |  | 5.45 |
Current year trend rate |  |  | 10.00 |  |  |  | 9.00 |
Ultimate trend rate |  |  | 5.00 |  |  |  | 5.00 |
Year ultimate trend rate reached |  |  | 2013 |  |  |  | 2012 |
Future expected benefit payments as of September 30, 2011, related to postretirement benefits for the subsequent five years were as follows (in thousands):
Year Ending September 30, |  | Expected Benefit Payments |
2012 |  | $ | 110 |
2013 |  |  | 92 |
2014 |  |  | 79 |
2015 |  |  | 68 |
2016 |  |  | 61 |
2016 through 2021 |  |  | 364 |

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Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 158 -Paragraph 7, 21, 22 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 132R -Paragraph 5 -Subparagraph b -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. 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Reference 7: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 132R -Paragraph 5 -Subparagraph h -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 8: http://www.xbrl.org/2003/role/presentationRef -Publisher AICPA -Name Accounting Principles Board Opinion (APB) -Number 30 -Paragraph 26 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 9: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 132R -Paragraph 5 -Subparagraph a -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 10: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Emerging Issues Task Force (EITF) -Number 03-2 -Paragraph 8 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. 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