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Employee Benefits (Tables)

12 Months Ended

Sep. 30, 2016

Employee Benefits [Abstract]

Financial Position Of Non-Contributory Defined Benefit Plans



	2016		2015
Projected benefit obligation:
Projected benefit obligation, beginning of year	$	26,212	$	25,301
Service cost		-		-
Interest cost		1,137		1,108
Actuarial loss		3,069		684
Benefits paid		(969)		(881)
Projected benefit obligation, end of year		29,449		26,212
Fair value of plan assets:
Fair value of plan assets, beginning of year		17,020		17,551
Actual gain (loss) on plan assets		1,260		(252)
Company contributions		482		602
Benefits paid		(969)		(881)
Fair value of plan assets, end of year		17,793		17,020
Funded status of the plans		(11,656)		(9,192)
Amounts recognized in the Consolidated Balance Sheets consist of:
Current pension liabilities		188		192
Non-current pension liabilities		11,468		9,000
Accumulated other comprehensive loss		(10,999)		(8,492)
Components of accumulated other comprehensive loss:
Net actuarial loss		(10,999)		(8,492)
Accumulated other comprehensive loss	$	(10,999)	$	(8,492)




Schedule of Net Periodic Benefit Cost



	2016		2015		2014
Interest cost	$	1,137	$	1,108	$	1,078
Expected return on plan assets		(1,265)		(1,197)		(1,097)
Amortization of unrecognized net actuarial loss		566		622		341
Net periodic pension cost		438		533		322
Other changes in benefit obligations recognized in other comprehensive income (loss), ("OCI"):
Net actuarial loss		2,507		1,511		1,974
Total recognized in net periodic pension cost and OCI	$	2,945	$	2,044	$	2,296




Estimated Benefit Payments



2017	$	1,045
2018		1,101
2019		1,139
2020		1,195
2021		1,213
Five years thereafter		6,679




Actuaral Assumptions Used To Determine The Projected Benefit Obligation



		Projected Benefit Obligation				Net Periodic Pension Cost
		2016	2015	2014		2016	2015	2014
Discount rate		3.60%	4.35%	4.25%		4.35%	4.25%	5.00%
Long-term rate of return		N/A	N/A	N/A		7.50%	7.50%	7.50%
Average salary increase rate		N/A	N/A	N/A		N/A	N/A	N/A




Pension Plans' Weighted Average Asset Allocations By Percent



		2016	2015
Equity securities		69%	74%
Fixed income securities		30%	25%
Other securities		1%	1%
		100%	100%




Pension Plan Assets Measured At Fair Value



		Level 1		Level 2		Level 3		Total
Description:
Mutual funds	$	17,467	$	-	$	-	$	17,467
Money market funds		213		-		-		213
Group annuity contract		-		-		113		113
Total	$	17,680	$	-	$	113	$	17,793


The following table summarizes the Company’s pension plan assets measured at fair value as of October 2, 2015:





		Level 1		Level 2		Level 3		Total
Description:
Mutual funds	$	16,821	$	-	$	-	$	16,821
Money market funds		44		-		-		44
Group annuity contract		-		-		155		155
Total	$	16,865	$	-	$	155	$	17,020




Summary Of Changes In Fair Value Of Level 3 Pension Plan Assets



	2016		2015
Level 3 assets, beginning of year	$	155	$	216
Purchases		2		3
Unrealized loss		(2)		(10)
Sales		(42)		(54)
Level 3 assets, end of year	$	113	$	155




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Tabular disclosure of accumulated benefit obligations and fair values of plan assets of pension plans and/or other employee benefit plans where the accumulated benefit obligation exceeds the fair value of plan assets.

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-Publisher FASB
-Name Accounting Standards Codification
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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 reconciliation of beginning and ending balances of the fair value of plan assets of pension plans and/or other employee benefit plans showing separately, if applicable, the effects during the period attributable to each of the following: actual return on plan assets, foreign currency exchange rate changes, contributions by the employer, contributions by plan participants, benefits paid, business combinations, divestitures, and settlements.

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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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