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Note 6 - Pension and Retirement Plans
 6 Months Ended
Mar. 31, 2013
Pension and Other Postretirement Benefits Disclosure [Text Block]
6.         Pension and Retirement Plans

The Company has defined benefit and defined contribution plans in the United Kingdom, Germany and the U.S. In the United Kingdom and Germany, the Company provides defined benefit pension plans and defined contribution plans for the majority of its employees. In the U.S., the Company provides benefits through supplemental retirement plans to certain current and former employees. The domestic supplemental retirement plans have life insurance policies which are not plan assets but were purchased by the Company as a vehicle to fund the costs of the plan. Domestically, the Company also provides for officer death benefits through post-retirement plans to certain officers.  All of the Company’s defined benefit plans are closed to newly hired employees and have been for the two years ended September 30, 2012 and for the six months ended March 31, 2013.

The Company funds its pension plans in amounts sufficient to meet the requirements set forth in applicable employee benefits laws and local tax laws. Liabilities for amounts in excess of these funding levels are accrued and reported in the consolidated balance sheets.

Our pension plan in the United Kingdom is the only plan with plan assets. The plan assets consist of an investment in a commingled fund which in turn comprises a diversified mix of assets including corporate equity securities, government securities and corporate debt securities.

The components of net periodic benefit costs related to the U.S. and international plans are as follows:

   
For the Three Months Ended March 31,
 
   
2013
   
2012
 
   
Foreign
   
U.S.
   
Total
   
Foreign
   
U.S.
   
Total
 
   
(Amounts in thousands)
 
Pension:
                                   
Service cost
  $ 15     $ —     $ 15     $ 15     $ 3     $ 18  
Interest cost
    173       16       189       178       20       198  
Expected return on plan assets
    (104 )     —       (104 )     (104 )     —       (104 )
Amortization of:
                                               
Prior service gain
    —       —       —       —       —       —  
Amortization of net gain
    36       6       42       22       8       30  
Net periodic benefit cost
  $ 120     $ 22     $ 142     $ 111     $ 31     $ 142  
                                                 
Post Retirement:
                                               
Service cost
  $ —     $ —     $ —     $ —     $ —     $ —  
Interest cost
    —       9       9       —       18       18  
Amortization of net gain
    —       (46 )     (46 )     —       17       17  
Net periodic benefit cost
  $ —     $ (37 )   $ (37 )   $ —     $ 35     $ 35  

   
For the Six Months Ended March 31,
 
   
2013
   
2012
 
   
Foreign
   
U.S.
   
Total
   
Foreign
   
U.S.
   
Total
 
   
(Amounts in thousands)
 
Pension:
                                   
Service cost
  $ 30     $ —     $ 30     $ 32     $ 5     $ 37  
Interest cost
    346       32       378       357       42       399  
Expected return on plan assets
    (208 )     —       (208 )     (209 )     —       (209 )
Amortization of:
                                               
Prior service gain
    —       —       —       —       —       —  
Amortization of net gain
    72       12       84       44       15       59  
Net periodic benefit cost
  $ 240     $ 44     $ 284     $ 224     $ 62     $ 286  
                                                 
Post Retirement:
                                               
Service cost
  $ —     $ —     $ —     $ —     $ —     $ —  
Interest cost
    —       18       18       —       36       36  
Amortization of net gain
    —       (92 )     (92 )     —       35       35  
Net periodic benefit cost
  $ —     $ (74 )   $ (74 )   $ —     $ 71     $ 71