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Employee Benefit Plans (Tables)

12 Months Ended

Sep. 30, 2016

Participation and Contributions to Multiemployer Pension Plans

						Pension Protection Act Zone Status								FIP / RP Status				Partnership Contributions (in thousands)
Pension Fund		EIN / Pension Plan Number				2016				2015				Pending / Implemented				2016				2015				2014				Surcharge Imposed				Expiration Date of Collective- Bargaining Agreements
New England Teamsters and Trucking Industry Pension Fund			04-6372430  / 001				Red				Red				Yes / Implemented			$	2,507			$	3,183			$	2,868				No				03/31/17 to 09/30/18
Westchester Teamsters Pension Fund			13-6123973 / 001				Green				Green				N/A				865				877				855				No				01/31/19 to 12/31/19
Local 553 Pension Fund			13-6637826 / 001				Green				Green				N/A				2,645				2,838				2,649				No				12/15/16 to 01/15/17
Local 463 Pension Fund			11-1800729 / 001				Green				Green				N/A				148				171				156				No				02/28/17 to 06/30/19
All Other Multiemployer Pension Plans																			2,218				2,149				1,846
											Total Contributions							$	8,383			$	9,218			$	8,374

Net Periodic Benefit Cost for Period Reconciliation of Changes in Plan Assets Projected Benefit Obligations and Amounts Recognized in Other Comprehensive Income and Accumulated Other Comprehensive Income

The following table provides the net periodic benefit cost for the period, a reconciliation of the changes in the Plan assets, projected benefit obligations, and the amounts recognized in other comprehensive income and accumulated other comprehensive income at the dates indicated using a measurement date of September 30 (in thousands):

																						Gross Pension
		Net Periodic								Fair												Related
		Pension								Value of												Accumulated
		Cost in								Pension				Projected				Other				Other
		Income								Plan				Benefit				Comprehensive				Comprehensive
Debit / (Credit)		Statement				Cash				Assets				Obligation				(Income) / Loss				Income
Fiscal Year 2014
Beginning balance										$	60,028			$	(64,305	)						$	25,528
Interest cost			2,761												(2,761	)
Actual return on plan assets			(7,614	)							7,614
Employer contributions							(2,014	)			2,014
Benefit payments											(4,277	)			4,277
Investment and other expenses			(262	)											262
Difference between actual and expected return on plan assets			4,472																(4,472	)
Anticipated expenses			300												(300	)
Actuarial gain															(7,655	)			7,655
Amortization of unrecognized net actuarial loss			2,113																(2,113	)
Annual cost/change		$	1,770			$	(2,014	)			5,351				(6,177	)		$	1,070				1,070
Ending balance										$	65,379			$	(70,482	)						$	26,598
Funded status at the end of the year														$	(5,103	)
Fiscal Year 2015
Interest cost			2,762												(2,762	)
Actual return on plan assets			(679	)							679
Employer contributions							(1,743	)			1,743
Benefit payments											(4,013	)			4,013
Investment and other expenses			(577	)											577
Difference between actual and expected return on plan assets			(2,259	)															2,259
Anticipated expenses			327												(327	)
Actuarial loss															1,860				(1,860	)
Amortization of unrecognized net actuarial loss			2,226																(2,226	)
Annual cost/change		$	1,800			$	(1,743	)			(1,591	)			3,361			$	(1,827	)			(1,827	)
Ending balance										$	63,788			$	(67,121	)						$	24,771
Funded status at the end of the year														$	(3,333	)
Fiscal Year 2016
Interest cost			2,622												(2,622	)
Actual return on plan assets			(8,595	)							8,595
Employer contributions							(17	)			17
Benefit payments											(4,124	)			4,124
Investment and other expenses			(362	)											362
Difference between actual and expected return on plan assets			5,579																(5,579	)
Anticipated expenses			319												(319	)
Actuarial loss															(5,103	)			5,103
Amortization of unrecognized net actuarial loss			2,591																(2,591	)
Annual cost/change		$	2,154			$	(17	)			4,488				(3,558	)		$	(3,067	)			(3,067	)
Ending balance										$	68,276			$	(70,679	)						$	21,704
Funded status at the end of the year														$	(2,403	)

Weighted-Average Assumptions Used in Measurement of Partnership's Benefit Obligation

		September 30,
Weighted-Average Assumptions Used in the Measurement of the Partnership’s Benefit Obligation		2016				2015				2014
Discount rate at year end date			3.30	%			4.05	%			4.05	%
Expected return on plan assets for the year ended			5.50	%			5.50	%			5.75	%
Rate of compensation increase			N/A				N/A				N/A

Fair Values and Percentage of Partnership's Pension Plan Assets by Asset Category

The fair values and percentage of the Partnership’s pension plan assets by asset category are as follows (in thousands):

		September 30,
		2016								2015
						Concentration								Concentration
Asset Category		Level 1				Percentage				Level 1				Percentage
Corporate and U.S. government bond fund (1)		$	54,267				79	%		$	51,477				81	%
U.S. large-cap equity (1)			10,207				15	%			8,932				14	%
International equity (1)			3,118				5	%			2,832				4	%
Cash			684				1	%			547				1	%
Total		$	68,276				100	%		$	63,788				100	%

(1) Represent investments in Vanguard funds that seek to replicate the asset category description.

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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=65897934&loc=d3e1928-114920

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- Definition

Tabular disclosure of the quantitative and qualitative information related to multiemployer plans in which the employer participates. A multiemployer plan is a pension or postretirement benefit plan to which two or more unrelated employers contribute where assets contributed by one participating employer may be used to provide benefits to employees of other participating employers.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 715
-SubTopic 80
-Section 50
-Paragraph 5
-URI http://asc.fasb.org/extlink&oid=65877416&loc=SL14450657-114947

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