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8. EMPLOYEE BENEFIT PLAN | 12 Months Ended
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Sep. 30, 2012
Notes to Financial Statements |
8. EMPLOYEE BENEFIT PLAN | The Company maintains a defined contribution retirement plan, qualifying under Section 401(k) of the Internal Revenue Code, subject to the Employee Retirement Income Security Act of 1974, as amended, and covering substantially all Company employees. Each participant’s contribution is matched by the Company with shares of common stock that have a value equal to 100% of the participant’s contribution, not to exceed the lesser of $10,000 or 6% of the participant’s total compensation. The Company’s contribution of common stock is valued each quarter based upon the closing bid price of the Company’s common stock. The expense for the years ended September 30, 2012, 2011 and 2010, in connection with this Plan was $158,500, $154,100, and $123,500, respectively.

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