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

Employee Benefit Plans (Tables)

3 Months Ended

Jun. 30, 2014

Pension Plans, Defined Benefit [Member]

The components of pension cost are as follows:


	Three Months Ended June 30,
	2014			2013
Service cost	$	136		$	144
Interest cost		359			340
Expected return on assets		(758	)		(682	)
Amortization of:
Unrecognized prior service cost		1			1
Actuarial loss		145			250

Net pension (benefit) cost	$	(117	)	$	53

Other Postretirement Benefit Plans [Member]

The components of the postretirement benefit income are as follows:


	Three Months Ended June 30,
	2014			2013
Service cost	$	-		$	-
Interest cost		8			8
Amortization of prior service benefit		(26	)		(41	)
Amortization of actuarial loss		10			11

Net postretirement benefit income	$	(8	)	$	(22	)