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, 2014
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,
    2014   2013   2012
                         
Service cost     195       221       251  
Interest cost     (23 )     368       178  
Recognized actuarial loss adjustment     -       -       2  
                         
Total     172       589       431  
Summary of the Reconciliation of the MSP Benefit Obligation

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

 
(in thousands)   2014     2013
         
Change in projected benefit obligation:                
Benefit obligation at beginning of year   $ 4,371     $ 4,098  
Service cost     195       221  
Interest cost     (23 )     368  
Recognized actuarial loss adjustment     -       -  
Benefits paid     (345 )     (316 )
                 
Benefit obligation at end of year   $ 4,198     $ 4,371  
                 
Funded status at end of year   $ (4,198 )   $ (4,371 )