A reconciliation of the beginning and ending amount of the  unrecognized tax liabilities follows (in thousands): Our continuing policy is to recognize interest and penalties related  to income tax matters as tax expense. The amount of interest and  penalty expense recorded for the year ended September 30, 2013  was not material. During Fiscal 2013, prior year U.S. federal income tax returns were  amended to reflect increased research and development credits,  and unrecognized tax benefits related to these refund claims were  recorded. Management believes that it is reasonably possible that  within the next 12 months, the total unrecognized tax benefits will  decrease by approximately 1% due to the expiration of certain  statutes of limitations in various state and local jurisdictions. Management believes that an adequate provision has been made  for any adjustments that may result from tax examinations. However,  the outcome of tax audits cannot be predicted with certainty. If any  issues addressed in our tax audits are resolved in a manner not  consistent with management’s expectations, we could be required  to adjust our provision for income tax in the period such resolution  occurs. Although timing of the resolution and/or closure of audits is  highly uncertain, we do not believe it is reasonably possible that our  unrecognized tax benefits would materially change in the next 12  months.  We have a defined employee contribution 401(k) plan for substantially  all of our U.S. employees. We match 100% of employee contributions  up to an employee contribution of 4% of each employee’s salary. We  recognized expenses under this plan primarily related to matching  contributions of $5.3 million, $4.6 million and $3.4 million in Fiscal  2013, 2012 and 2011, respectively. We offer an unfunded, non-qualified deferred compensation plan to  a select group of management and highly compensated individuals.  The plan permits the deferral of up to 50% of a participant’s base  salary and/or 100% of a participant’s annual incentive bonus. The  deferrals are held in a separate trust, which has been established  to administer the plan. The assets of the trust are subject to the  claims of our creditors in the event that we become insolvent.  Consequently, the trust qualifies as a grantor trust for income tax  purposes (a Rabbi Trust). The assets and liabilities of the plan are  recorded in other assets and deferred compensation, respectively,  in the accompanying Consolidated Balance Sheets. Changes in  the deferred compensation balance are charged to compensation  expense. The plan is not qualified under Section 401 of the Internal  Revenue code. There was no compensation expense related to this  plan in Fiscal 2013. Total assets held by the trustee and deferred  compensation liabilities were $2.9 million at September 30, 2013. Certain former executives were provided an executive benefit plan  which provides for fixed payments upon normal retirement on or  after age 65 and the completion of at least 10 years of continuous  employment. The estimated present value of these payments  were accrued over the service life of these individuals, and $0.6  million is recorded in deferred compensation in the accompanying  Consolidated Balance Sheets related to this executive benefit  plan. To assist in funding the deferred compensation liability, we  have invested in corporate-owned life insurance policies. The cash  surrender value of these policies is presented in other assets in the  accompanying Consolidated Balance Sheets. The cash surrender  value of life insurance policies was $4.2 million at September 30, 2013. We have a plan that extends health benefits to retirees that are also  available to active employees under our existing health plans. This  plan is unfunded. The plan provides coverage for employees with at  least 10 years of service who are age 55 or older but less than 65.  The retiree is required to pay the COBRA rate less a subsidy provided  by us based on years of service at the time of retirement. For the year ended September 30, 2013, the measurement of  postretirement benefit expense was based on assumptions used to  value the postretirement benefit liability as of September 30, 2013,  our measurement date. Amounts recognized in accumulated other comprehensive income  as of September 30, 2013 and 2012, consisted of the following on a  pretax basis (in thousands): Amounts in accumulated other comprehensive income as of  September 30, 2013, expected to be recognized as components  of net periodic postretirement benefit cost in 2014 were as follows  (in thousands): Deferred Compensation 401(k) Plan I. EMPLOYEE BENEFIT PLANS Retiree Medical Plan September 30, 2013 2012 Net actuarial gain $ (830) $ (909) Prior service cost — — Total recognized in accumulated other comprehensive income $ (830)  $  (909) Net actuarial gain  $ (61) Prior service cost  — Total  $ (61) 37 Balance as of September 30, 2012  $  511 Increases related to tax positions taken during the current period  880 Increases related to tax positions taken during a prior period  2,869 Decreases related to expirations of statute of limitations (415) Balance as of September 30, 2013 $ 3,845