Annual report pursuant to Section 13 and 15(d)

Employee Benefits Plans (Tables)

v3.5.0.2
Employee Benefits Plans (Tables)
 12 Months Ended
Sep. 30, 2016
Compensation and Retirement Disclosure [Abstract]  
Schedule of MSP Benefit Expense Charged to Costs and Expenses
The amount of MSP benefit expense charged to costs and expenses was as follows:

(in thousands)
Fiscal Year Ended September 30,
 
2016
 
2015
 
2014
Service cost
$
213

 
$
195

 
$
195

Interest cost
210

 
197

 
(23
)
Recognized actuarial loss adjustment
(5
)
 
231

 
—

Total
$
418

 
$
623

 
$
172

Summary of Roll-forward of the MSP Benefit Obligation
The following provides a roll-forward of the MSP benefit obligation:

(in thousands)
September 30,
 
2016
 
2015
Change in projected benefit obligation:
 

 
 

Benefit obligation at beginning of year
$
4,476

 
$
4,198

Service cost
213

 
195

Interest cost
210

 
197

Benefits paid
(351
)
 
(345
)
Recognized actuarial loss adjustment
(5
)
 
231

Benefit obligation at end of year
$
4,543

 
$
4,476

 
 
 
 
Funded status at end of year
$
(4,543
)
 
$
(4,476
)