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Pension and Other Postretirement Benefit Plans | 6 Months Ended
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Mar. 31, 2016
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 March 31, |
|  | Pension |  |  | Other Postretirement |
|  | 2016 |  |  | 2015 |  |  | 2016 |  |  | 2015 |
Service cost |  | $ | 1,813 |  |  | $ | 1,655 |  |  | $ | 101 |  |  | $ | 114 |
Interest cost |  |  | 2,406 |  |  |  | 2,145 |  |  |  | 211 |  |  |  | 221 |
Expected return on plan assets |  |  | (2,407 | ) |  |  | (2,470 | ) |  |  | - |  |  |  | - |
Amortization: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Prior service cost |  |  | (46 | ) |  |  | (45 | ) |  |  | (49 | ) |  |  | (49 | )
Net actuarial loss |  |  | 1,866 |  |  |  | 1,564 |  |  |  | - |  |  |  | - |
Net benefit cost |  | $ | 3,632 |  |  | $ | 2,849 |  |  | $ | 263 |  |  | $ | 286 |
|  | Six months ended March 31, |
|  | Pension |  |  | Other Postretirement |
|  | 2016 |  |  | 2015 |  |  | 2016 |  |  | 2015 |
Service cost |  | $ | 3,626 |  |  | $ | 3,310 |  |  | $ | 202 |  |  | $ | 228 |
Interest cost |  |  | 4,812 |  |  |  | 4,290 |  |  |  | 422 |  |  |  | 442 |
Expected return on plan assets |  |  | (4,814 | ) |  |  | (4,940 | ) |  |  | - |  |  |  | - |
Amortization: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Prior service cost |  |  | (92 | ) |  |  | (90 | ) |  |  | (98 | ) |  |  | (98 | )
Net actuarial loss |  |  | 3,732 |  |  |  | 3,128 |  |  |  | - |  |  |  | - |
Net benefit cost |  | $ | 7,264 |  |  | $ | 5,698 |  |  | $ | 526 |  |  | $ | 572 |
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 2016. Contributions made and anticipated for fiscal year 2016 are as follows:
Contributions |  | Pension |  |  | Other Postretirement |
Contributions during the six months ended March 31, 2016: |  |  |  |  |  |
Supplemental retirement plan |  | $ | 362 |  |  | $ | - |
Other postretirement plan |  |  | - |  |  |  | 672 |
Additional contributions expected in fiscal 2016: |  |  |  |  |  |  |  |
Supplemental retirement plan |  | $ | 387 |  |  | $ | - |
Other postretirement plan |  |  | - |  |  |  | 336 |

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