v2.4.0.8

Defined Benefit Pension Plan (Tables)

12 Months Ended

Sep. 30, 2013

Defined Benefit Pension Plan

Schedule of net periodic benefit cost recognized

Qualified Defined Benefit Pension Plan

		Year ended September 30,
		2013			2012
		(in thousands)
Service cost			—			—
Interest cost		$	1,055		$	269
Expected return on plan assets			(1,055	)		(248	)
Amortization of prior service cost			—			—
Amortization of actuarial (gain)/loss			—			—
Amortization of transitional obligation/(asset)			—			—
Total net periodic benefit cost			—		$	21

Schedule of reconciliation of benefit obligations, plan assets, and unfunded status related to the Company's qualified defined benefit pension plan, net periodic benefit cost recognized

Qualified Defined Benefit Pension Plan

		Year ended September 30,
		2013			2012
		(in thousands)
Change in benefit obligation
Beginning balance		$	25,106			—
Acquisitions/divestitures			—		$	24,263
Service cost			—			—
Interest cost			1,055			269
Benefits paid			(617	)		(264	)
Actuarial (gain)/loss			(33	)		—
Plan amendments			—			—
Foreign currency exchange rate changes			47			838
Participants' contributions			—			—
Ending balance		$	25,558		$	25,106

Qualified Defined Benefit Pension Plan

		Year ended September 30,
		2013			2012
		(in thousands)
Change in plan assets
Beginning balance at fair value		$	19,320			—
Acquisitions/divestitures			—		$	17,795
Actual return on plan assets			1,566			820
Benefits paid			(617	)		(264	)
Employer's contributions			1,632			322
Participants' contributions			—			—
Foreign currency exchange rate changes			105			647
Ending balance at fair value		$	22,006		$	19,320
Underfunded status of the plan		$	(3,552	)	$	(5,786	)

Schedule of amount recognized in other comprehensive loss related to the Company's qualified defined benefit pension plan, net of tax

Qualified Defined Benefit Pension Plan

		Year ended September 30,
		2013			2012
		(in thousands)
Accumulated OCI
Accumulated OCI at beginning of year		$	(584	)		—
New actuarial (gains)/losses			(563	)	$	(584	)
Amortization of prior service cost			—			—
Amortization of actuarial (gain)/loss			—			—
Amortization of transitional obligation/(asset)			—			—
Amount recognized in earnings for settlement			—			—
Accumulated OCI at end of year		$	(1,147	)	$	(584	)

Schedule of expected pension plan contributions

		Plan Contributions
		(in thousands)
Year ending September 30,
2014		$	1,690
2015			1,690
2016			1,690
2017			563
2018			—
2019 through 2023			—
Total		$	5,633

Schedule of actuarial assumptions used to determine the benefit obligations and net periodic benefit cost

Qualified Defined Benefit Pension Plan

		2013			2012
Discount rate			4.40	%		4.40	%
Expected return on plan assets			5.80	%		5.50	%
Increases to non-GMP pensions in payment accrued pre 4/6/97			0.00	%		0.00	%
Increases to non-GMP pensions in payment accrued post 4/6/97			2.50	%		2.30	%
Rate of increases to deferred CPI linked benefits			2.50	%		2.30	%
Rate of increases to deferred RPI linked benefits			3.40	%		3.00	%

Schedule of expected benefit payments

		Pension Benefits
		(in thousands)
Year ending September 30,
2014		$	859
2015			771
2016			735
2017			1,212
2018			948
2019 through 2023			5,524
Total		$	10,049

Schedule of assets initially invested based on the target allocations

		Target Allocation			Actual 2013
Equity securities			70	%		49.4	%
Fixed-income securities			30	%		50.0	%
Cash equivalents			0	%		0.6	%
Total			100.0	%		100.0	%

Schedule of fair value of the assets of the Company's qualified defined benefit pension plan by asset category and their level within the fair value hierarchy

Balance as of September 30, 2013		Level 1			Level 2			Level 3			Total
		(in thousands)
Equity securities			—		$	10,871			—		$	10,871
Fixed-income securities			—			11,003			—			11,003
Cash equivalents		$	132			—			—			132
Total		$	132		$	21,874			—		$	22,006

Balance as of September 30, 2012		Level 1			Level 2			Level 3			Total
		(in thousands)
International equity			—		$	9,115			—		$	9,115
Fixed-income securities			—			10,055			—			10,055
Cash equivalents		$	150			—			—			150
Total		$	150		$	19,170			—		$	19,320

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Tabular disclosure of contributions expected to be paid by the employer to the 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.

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Tabular disclosure of the major categories of plan assets of pension plans and/or other employee benefit plans. This information may include, but is not limited to, the target allocation of plan assets, the fair value of each major category of plan assets, and the level within the fair value hierarchy in which the fair value measurements fall.

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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.

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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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Tabular disclosure of one or more of the entity's defined benefit pension plans or one or more other defined benefit postretirement plans, separately for pension plans and other postretirement benefit plans including the entity's schedule of fair value of plan assets for defined benefit or other postretirement plans.

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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.

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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.

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Tabular disclosure of net funded status of pension plans and/or other employee benefit plans.

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