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Pension and Other Postretirement Benefit Plans | 9 Months Ended
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Jun. 30, 2014
Pension and Other Postretirement Benefit Plans [Abstract] |
Pension and Other Postretirement Benefit Plans | Note 8. Pension and Other Postretirement Benefit Plans The Company provides defined benefit pension and other postretirement plans to certain employees. Net periodic pension and other postretirement benefit cost for the plans included the following:
|  | Three months ended June 30, |
|  | Pension |  |  | Other Postretirement |
|  | 2014 |  |  | 2013 |  |  | 2014 |  |  | 2013 |
Service cost |  | $ | 1,582 |  |  | $ | 1,685 |  |  | $ | 109 |  |  | $ | 199 |
Interest cost |  |  | 2,213 |  |  |  | 1,913 |  |  |  | 230 |  |  |  | 282 |
Expected return on plan assets |  |  | (2,396 | ) |  |  | (2,243 | ) |  |  | - |  |  |  | - |
Amortization: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Prior service cost |  |  | (52 | ) |  |  | (52 | ) |  |  | (23 | ) |  |  | (68 | )
Net actuarial loss |  |  | 991 |  |  |  | 1,806 |  |  |  | (49 | ) |  |  | 110 |
Net benefit cost |  | $ | 2,338 |  |  | $ | 3,109 |  |  | $ | 267 |  |  | $ | 523 |
|  | Nine months ended June 30, |
|  | Pension |  |  | Other Postretirement |
|  | 2014 |  |  | 2013 |  |  | 2014 |  |  | 2013 |
Service cost |  | $ | 4,746 |  |  | $ | 5,055 |  |  | $ | 327 |  |  | $ | 597 |
Interest cost |  |  | 6,639 |  |  |  | 5,739 |  |  |  | 690 |  |  |  | 846 |
Expected return on plan assets |  |  | (7,188 | ) |  |  | (6,729 | ) |  |  | - |  |  |  | - |
Amortization: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Prior service cost |  |  | (156 | ) |  |  | (156 | ) |  |  | (66 | ) |  |  | (204 | )
Net actuarial loss |  |  | 2,973 |  |  |  | 5,418 |  |  |  | (147 | ) |  |  | 330 |
Net benefit cost |  | $ | 7,014 |  |  | $ | 9,327 |  |  | $ | 804 |  |  | $ | 1,569 |
Benefit payments under the Company’s principal retirement plan are made from plan assets, while benefit payments under the postretirement benefit plan are made from the Company’s operating funds. Under IRS regulations, the Company is not required to make any significant contributions to its principal retirement plan in fiscal year 2014. Contributions made and anticipated for fiscal year 2014 are as follows:
Contributions |  | Pension |  |  | Other Postretirement |
Contributions during the nine months ended June 30, 2014: |  |  |  |  |  |
Supplemental retirement plan |  | $ | 543 |  |  | $ | - |
Other postretirement plan |  |  | - |  |  |  | 709 |
Additional contributions expected in fiscal 2014: |  |  |  |  |  |  |  |
Supplemental retirement plan |  |  | 180 |  |  |  | - |
Other postretirement plan |  |  | - |  |  |  | 217 |

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- Definition The entire disclosure for pension and other postretirement benefits. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -URI http://asc.fasb.org/topic&trid=2235017 + Details
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