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 (Tables)

Pension and Other Postretirement Benefit Plans (Tables)

6 Months Ended

Mar. 31, 2013

Pension and Other Postretirement Benefit Plans [Abstract]

Net periodic pension and other postretirement benefit cost

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 March 31,
	Pension						Other Postretirement
	2013			2012			2013			2012

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

	Six months ended March 31,
	Pension						Other Postretirement
	2013			2012			2013			2012

Service cost	$	3,370		$	2,848		$	398		$	364
Interest cost		3,826			3,900			564			642
Expected return on plan assets		(4,486	)		(3,906	)		-			-
Amortization:
Prior service cost		(104	)		(22	)		(136	)		(226	)
Net actuarial loss		3,612			3,360			220			268

Net benefit cost	$	6,218		$	6,180		$	1,046		$	1,048

Contributions made and anticipated for the current fiscal year

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

Contributions	Pension		Other Postretirement

Contributions during the six months ended March 31, 2013:
Supplemental retirement plan		$362		$ -
Other postretirement plan		-		441

Additional contributions expected in fiscal 2013:
Supplemental retirement plan		358		-
Other postretirement plan		-		665