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Defined Benefit Pension Plan (Tables)

12 Months Ended

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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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 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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