Matthews International Corporation Quarterly report pursuant to Section 13 or 15(d)

Quarterly report pursuant to Section 13 or 15(d)

Pension and Other Postretirement Benefit Plans

Pension and Other Postretirement Benefit Plans

3 Months Ended

Dec. 31, 2012

Pension and Other Postretirement Benefit Plans [Abstract]

Pension and Other Postretirement Benefit Plans

Note 8. Pension and Other Postretirement Benefit Plans

The Company provides defined benefit pension and other postretirement plans to certain employees. Net periodic pension and other postretirement benefit cost for the plans included the following:

	Three Months Ended December 31,
	Pension						Other Postretirement
	2012			2011			2012			2011

Service cost	$	1,685		$	1,424		$	199		$	182
Interest cost		1,913			1,950			282			321
Expected return on plan assets		(2,243	)		(1,953	)		-			-
Amortization:
Prior service cost		(52	)		(11	)		(68	)		(113	)
Net actuarial loss		1,806			1,680			110			134

Net benefit cost	$	3,109		$	3,090		$	523		$	524

Benefit payments under the Company's principal retirement plan are made from plan assets, while benefit payments under the postretirement benefit plan are made from the Company's operating funds. Under IRS regulations, the Company is not required to make any significant contributions to its principal retirement plan in fiscal year 2013.

Contributions made and anticipated for fiscal year 2013 are as follows:

Contributions	Pension		Other Postretirement

Contributions during the three months ended December 31, 2012:
Supplemental retirement plan	$	181	$	-
Other postretirement plan		-		215

Additional contributions expected in fiscal 2013:
Supplemental retirement plan		539		-
Other postretirement plan		-		891

- Definition

The entire disclosure for pension and other postretirement benefits.

+ References

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+ Details