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Employee Benefit Plans (Tables) | 12 Months Ended
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Sep. 30, 2013
Schedule of Amounts Recognized in Accumulated Other Comprehensive Income | Amounts recognized in accumulated other comprehensive income as of September 30, 2013 and 2012, consisted of the following on a pretax basis (in thousands):
| September 30, |
--- | --- | ---
| 2013 |  |  | 2012 |
Net actuarial gain | $ |  | (830 | ) |  | $ |  | (909 | )
Prior service cost |  | − |  |  |  | − |
Total recognized in accumulated other comprehensive income | $ |  | (83 0 | ) |  | $ |  | (909 | )
Schedule of Amounts in Accumulated Other Comprehensive Income to be Recognized Over Next Fiscal Year | Amounts in accumulated other comprehensive income as of September 30, 2013, expected to be recognized as components of net periodic postretirement benefit cost in 2014 were as follows (in thousands):
Net actuarial gain | $ |  | (61 | )
Prior service cost |  | − |
Total | $ |  | (61 | )
Schedule of Changes in Accumulated Postretirement Benefit Obligations Changes in Fair Value of Plan Assets and Funded Status | The unfunded liability was $0.7 million as of September 30, 2013 and 2012. The following table illustrates the changes in accumulated postretirement benefit obligation and the changes in fair value of assets of the postretirement benefit plan (in thousands):
| September 30, |
--- | --- | ---
| 2013 |  |  | 2012 |
Changes in postretirement benefit obligation: |  |  |  |  |  |  |
Balance at beginning of year | $ |  | 689 |  |  | $ |  |  | 895 |
Service cost |  | 66 |  |  |  | 23 |
Interest cost |  | 23 |  |  |  | 17 |
Actuarial loss (gain) |  | 20 |  |  |  | (189 | )
Benefits paid |  | (59 | ) |  |  | (57 | )
Balance at end of year | $ |  | 739 |  |  | $ |  |  | 689 |
Change in plan assets: |  |  |  |  |  |  |
Fair value of assets at beginning of year | $ |  | − |  |  | $ |  |  | − |
Employer contributions |  | 59 |  |  |  | 57 |
Benefits paid |  | (59 | ) |  |  | (57 | )
Fair value of assets at end of year | $ |  | − |  |  | $ |  |  | − |
Schedule of Weighted-Average Assumptions Used to Determine Benefit Obligations |
| 2013 |  |  | 2012 |
--- | --- | --- | --- | --- | ---
Weighted-average assumptions used to determine benefit obligations at September 30: |  |  |  |  |  |  |
Discount rate pre-retirement |  | 0.00 |  | % |  |  | 0.00 |  | %
Discount rate post-retirement |  | 4.26 |  | % |  |  | 3.0 8 |  | %
Current year trend rate |  | 8.10 |  | % |  |  | 8.40 |  | %
Ultimate trend rate |  | 5.00 |  | % |  |  | 5.00 |  | %
Year ultimate trend rate reached |  | 2 0 23 |  |  |  | 2023 |
Components of Net Periodic Postretirement Benefit Cost | The components of net periodic postretirement benefit costs for the last three years are as follows:
| Year Ended September 30, |
--- | --- | ---
| 2013 |  |  | 2012 |  |  | 2011 |
Components of net periodic postretirement benefit cost: |  |  |  |  |  |  |  |  |  |  |
Service cost | $ |  | 66 |  |  | $ |  | 23 |  |  | $ |  | 40 |
Interest cost |  | 23 |  |  |  | 17 |  |  |  | 39 |
Prior service cost |  | − |  |  |  | 51 |  |  |  | 115 |
Net gain recognized |  | (59 | ) |  |  | (107 | ) |  |  | (37 | )
Net periodic postretirement benefit cost | $ |  | 30 |  |  | $ |  | (16 | ) |  | $ |  | 157 |
Schedule of Weighted-Average Assumptions Used to Determine Benefit Costs |
| 2013 |  |  | 2012 |
--- | --- | --- | --- | --- | ---
Weighted-average assumptions used to determine benefit costs at September 30: |  |  |  |  |  |  |
Discount rate pre-retirement |  | 0.00 |  | % |  |  | 0.00 |  | %
Discount rate post-retirement |  | 3.08 |  | % |  |  | 4.24 |  | %
Current year trend rate |  | 8.40 |  | % |  |  | 9.00 |  | %
Ultimate trend rate |  | 5.00 |  | % |  |  | 5.00 |  | %
Year ultimate trend rate reached |  | 2023 |  |  |  | 2015 |
Schedule of Future Expected Benefit Payments | Future expected benefit payments as of September 30, 2013, related to postretirement benefits for the subsequent five years were as follows (in thousands):
Year Ending September 30, |  | Expected Benefit Payments |
--- | --- | --- | ---
2014 | $ |  | 40 |
2015 |  | 43 |
2016 |  | 43 |
2017 |  | 54 |
2018 |  | 63 |
2019 through 2023 |  | 353 |

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- Definition Tabular disclosure of the amounts related to pension plans and/or other employee benefit plans in accumulated other comprehensive income (loss) expected to be recognized as components of net periodic benefit cost over the next fiscal year, including the net gain (loss), net prior service cost or credit, and net transition asset or obligation. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (s) -URI http://asc.fasb.org/extlink&oid=21915506&loc=d3e1928-114920 + Details
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- Definition Tabular disclosure of the net gain (loss) and net prior service cost or credit recognized in other comprehensive income (loss) for the period for pension plans and/or other employee benefit plans, and reclassification adjustments of other comprehensive income (loss) for the period, as those amounts, including amortization of the net transition asset or obligation, are recognized as components of net periodic benefit cost. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (i) -URI http://asc.fasb.org/extlink&oid=21915506&loc=d3e1928-114920 + Details
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- Definition Tabular disclosure of benefits expected to be paid by pension plans and/or other employee benefit plans in each of the next five fiscal years and in the aggregate for the five fiscal years thereafter. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (f) -URI http://asc.fasb.org/extlink&oid=21915506&loc=d3e1928-114920 + Details
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- Definition Tabular disclosure of the components of net benefit costs for pension plans and/or other employee benefit plans including service cost, interest cost, expected return on plan assets, gain (loss), prior service cost or credit, transition asset or obligation, and gain (loss) recognized due to settlements or curtailments. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (h) -URI http://asc.fasb.org/extlink&oid=21915506&loc=d3e1928-114920 + Details
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