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Defined Benefit Pension Plan (Tables) | 12 Months Ended
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Sep. 30, 2014
Defined Benefit Pension Plan |
Schedule of net periodic benefit cost recognized | Qualified Defined Benefit Pension Plan
|  | Year ended September 30, |
|  | 2014 |  | 2013 |
|  | (in thousands) |
Service cost |  |  | — |  |  | — |
Interest cost |  | $ | 1,125 |  | $ | 1,055 |
Expected return on plan assets |  |  | (1,324 | ) |  | (1,055 | )
Total net periodic benefit cost |  |  | (199 | ) |  | — |
Schedule of reconciliation of benefit obligations, plan assets, and unfunded status related to qualified defined benefit pension plan | Qualified Defined Benefit Pension Plan
|  | Year ended September 30, |
|  | 2014 |  | 2013 |
|  | (in thousands) |
Change in benefit obligation |  |  |  |  |  |  |
Beginning balance |  | $ | 25,558 |  | $ | 25,106 |
Acquisitions/divestitures |  |  | — |  |  | — |
Service cost |  |  | — |  |  | — |
Interest cost |  |  | 1,125 |  |  | 1,055 |
Benefits paid |  |  | (1,104 | ) |  | (617 | )
Actuarial (gain)/loss |  |  | 1,924 |  |  | (33 | )
Plan amendments |  |  | — |  |  | — |
Foreign currency exchange rate changes |  |  | 24 |  |  | 47 |
Participants' contributions |  |  | — |  |  | — |
Ending balance |  | $ | 27,527 |  | $ | 25,558 |
Qualified Defined Benefit Pension Plan
|  | Year ended September 30, |
|  | 2014 |  | 2013 |
|  | (in thousands) |
Change in plan assets |  |  |  |  |  |  |
Beginning balance at fair value |  | $ | 22,006 |  | $ | 19,320 |
Acquisitions/divestitures |  |  | — |  |  | — |
Actual return on plan assets |  |  | 2,321 |  |  | 1,566 |
Benefits paid |  |  | (1,104 | ) |  | (617 | )
Employer's contributions |  |  | 1,727 |  |  | 1,632 |
Participants' contributions |  |  | — |  |  | — |
Foreign currency exchange rate changes |  |  | (4 | ) |  | 105 |
Ending balance at fair value |  | $ | 24,946 |  | $ | 22,006 |
Underfunded status of the plan |  | $ | (2,581 | ) | $ | (3,552 | )
Schedule of amount recognized in other comprehensive loss related to qualified defined benefit pension plan, net of tax | Qualified Defined Benefit Pension Plan
|  | Year ended September 30, |
|  | 2014 |  | 2013 |
|  | (in thousands) |
Accumulated OCI |  |  |  |  |  |  |
Accumulated OCI at beginning of year |  | $ | (1,147 | ) | $ | (584 | )
New actuarial (gains)/losses |  |  | 927 |  |  | (563 | )
Accumulated OCI at end of year |  | $ | (220 | ) | $ | (1,147 | )
Schedule of expected pension plan contributions |
|  | Plan Contributions |
|  | (in thousands) |
Year ending September 30, |  |  |  |
2015 |  | $ | 1,693 |
2016 |  |  | 1,693 |
2017 |  |  | 1,693 |
2018 |  |  | 1,693 |
2019 |  |  | 425 |
2020 through 2024 |  |  | — |
Total |  | $ | 7,197 |
Schedule of actuarial assumptions used to determine benefit obligations and net periodic benefit cost | Qualified Defined Benefit Pension Plan
|  | 2014 |  | 2013 |
Discount rate |  |  | 3.80 | % |  | 4.40 | %
Expected return on plan assets |  |  | 5.00 | % |  | 5.80 | %
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 |  |  | 2.30 | % |  | 2.50 | %
Rate of increases to deferred CPI linked benefits |  |  | 2.30 | % |  | 2.50 | %
Rate of increases to deferred RPI linked benefits |  |  | 3.30 | % |  | 3.40 | %
Schedule of expected benefit payments to participants |
|  | Pension Benefits |
|  | (in thousands) |
Year ending September 30, |  |  |  |
2015 |  | $ | 820 |
2016 |  |  | 686 |
2017 |  |  | 1,092 |
2018 |  |  | 822 |
2019 |  |  | 831 |
2020 through 2024 |  |  | 4,515 |
Total |  | $ | 8,766 |
Schedule of allocation of plan assets |
|  | Target Allocation |  | Actual 2014 |
Equity securities |  |  | 70 | % |  | 45.9 | %
Fixed-income securities |  |  | 30 | % |  | 53.6 | %
Cash equivalents |  |  | 0 | % |  | 0.5 | %
Total |  |  | 100.0 | % |  | 100.0 | %
Schedule of fair value of assets of qualified defined benefit pension plan by asset category and level within fair value hierarchy |
Balance as of September 30, 2014 |  | Level 1 |  | Level 2 |  | Level 3 |  | Total |
|  | (in thousands) |
Equity securities |  |  | — |  | $ | 11,450 |  |  | — |  | $ | 11,450 |
Fixed-income securities |  |  | — |  |  | 13,371 |  |  | — |  |  | 13,371 |
Cash equivalents |  | $ | 125 |  |  | — |  |  | — |  |  | 125 |
Total |  | $ | 125 |  | $ | 24,821 |  |  | — |  | $ | 24,946 |
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 |

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- Definition 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. + 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 (d)(5) -URI http://asc.fasb.org/extlink&oid=35743120&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=35743120&loc=d3e1928-114920 + Details
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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. + 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 (k) -URI http://asc.fasb.org/extlink&oid=35743120&loc=d3e1928-114920 + Details
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- Definition 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. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=35743120&loc=d3e1928-114920 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=35743120&loc=d3e2417-114920 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 55 -Paragraph 17 -URI http://asc.fasb.org/extlink&oid=34716465&loc=d3e4179-114921 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 4 -URI http://asc.fasb.org/extlink&oid=35743120&loc=d3e2439-114920 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=35743120&loc=d3e2410-114920 + 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=35743120&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=35743120&loc=d3e1928-114920 + Details
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