Annual report pursuant to section 13 and 15(d)

Employee Benefits Plans (Tables)

v2.4.0.8
Employee Benefits Plans (Tables)
12 Months Ended
Sep. 30, 2013
Employee Benefits Plans [Abstract]  
Schedule of Components of Net Benefit Expense

The amount of MSP benefit expense charged to costs and expenses was as follows:

 

(in thousands)   Fiscal Year Ended September 30,
    2013   2012   2011
             
Service cost     221       251       233  
Interest cost     368       178       181  
Recognized actuarial loss adjustment     -       2       66  
                         
Total     589       431       480  
Summary of the Reconciliation of the MSP Benefit Obligation

The following provides a roll-forward of the MSP benefit obligation.

 

(in thousands)   2013   2012
         
Change in projected benefit obligation:                
Benefit obligation at beginning of year   $ 4,098     $ 3,970  
Service cost     221       251  
Interest cost     368       178  
Recognized actuarial loss adjustment     -       2  
Benefits paid     (316 )     (303 )
                 
Benefit obligation at end of year   $ 4,371     $ 4,098  
                 
Funded status at end of year   $ (4,371 )   $ (4,098 )