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Pension and Other Postretirement Benefit Plans (Tables)

12 Months Ended

Sep. 28, 2018

Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]

Schedule of Change In Plans' Combined Net Benefit Obligations

The following table sets forth the changes in the plans’ combined net benefit obligation (segregated between plans existing within and outside the U.S.) for the years ended September 28, 2018 and September 29, 2017 (in thousands):

	U.S. Plans								Non-U.S. Plans
	September 28, 2018				September 29, 2017				September 28, 2018				September 29, 2017
Net benefit obligation at the beginning of the year	$	169,942			$	185,664			$	1,306,807			$	1,363,782
Service cost	4,765				1,000				8,269				7,509
Interest cost	13,778				5,757				49,324				31,205
Participants’ contributions	839				—				451				250
Actuarial (gains)/losses	(30,730		)		(9,922		)		(43,595		)		(142,273		)
Benefits paid	(27,914		)		(14,338		)		(75,711		)		(40,208		)
Curtailments/settlements/plan amendments	(9,434		)		—				(6,136		)		(1,375		)
Acquisition of CH2M Plans	327,156				—				924,233				—
Effect of exchange rate changes and other, net	—				1,781				(14,396		)		87,917
Net benefit obligation at the end of the year	$	448,402			$	169,942			$	2,149,246			$	1,306,807

Schedule of Change in Combined Fair Value of the Plans' Assets

The following table sets forth the changes in the combined Fair Value of the plans’ assets (segregated between plans existing within and outside the U.S.) for the years ended September 28, 2018 and September 29, 2017 (in thousands):

	U.S. Plans								Non-U.S. Plans
	September 28, 2018				September 29, 2017				September 28, 2018				September 29, 2017
Fair value of plan assets at the beginning of the year	$	147,788			$	142,464			$	1,076,928			$	1,003,911
Actual return on plan assets	9,891				18,662				(19,883		)		16,789
Employer contributions	58,097				1,000				31,556				21,005
Participants’ contributions	839				—				451				250
Gross benefits paid	(27,914		)		(14,338		)		(75,711		)		(40,208		)
Curtailments/settlements/plan amendments	(9,434		)		—				(5,496		)		(228		)
Acquisition of CH2M Plans	211,562				—				869,414				—
Effect of exchange rate changes and other, net	—				—				(9,778		)		75,409
Fair value of plan assets at the end of the year	$	390,829			$	147,788			$	1,867,481			$	1,076,928

Reconciliation of Combined Funded Status of Plans and Recognized in Consolidated Balance Sheet

The following table reconciles the combined funded statuses of the plans recognized in the accompanying Consolidated Balance Sheets at September 28, 2018 and September 29, 2017 (segregated between plans existing within and outside the U.S.) (in thousands):

	U.S. Plans								Non-U.S. Plans
	September 28, 2018				September 29, 2017				September 28, 2018				September 29, 2017
Net benefit obligation at the end of the year	$	448,402			$	169,942			$	2,149,246			$	1,306,807
Fair value of plan assets at the end of the year	390,829				147,788				1,867,481				1,076,928
Under funded amount recognized at the end of the year	$	57,573			$	22,154			$	281,765			$	229,879

Schedule of Accumulated and Projected Benefit Obligations

The following table presents the accumulated benefit obligation at September 28, 2018 and September 29, 2017 (segregated between plans existing within and outside the U.S.) (in thousands):

	U.S. Plans								Non-U.S. Plans
	September 28, 2018				September 29, 2017				September 28, 2018				September 29, 2017
Accumulated benefit obligation at the end of the year	$	447,549			$	169,942			$	2,123,839			$	1,291,600

Schedule of Amount Recognized in Accompanying Balance Sheets

The following table presents the amounts recognized in the accompanying Consolidated Balance Sheets at September 28, 2018 and September 29, 2017 (segregated between plans existing within and outside the U.S.) (in thousands): 

	U.S. Plans								Non-U.S. Plans
	September 28, 2018				September 29, 2017				September 28, 2018				September 29, 2017
Prepaid benefit cost included in noncurrent assets	$	—			$	—			$	19,736			$	3,035
Accrued benefit cost included in current liabilities	2,548				—				3,671				585
Accrued benefit cost included in noncurrent liabilities	55,025				22,154				297,830				232,329
Net amount recognized at the end of the year	$	57,573			$	22,154			$	281,765			$	229,879

Schedule of Pension Plans Recorded In Accumulated Other Comprehensive Loss Not Yet Recognized As Component of Net Periodic Pension Cost

The following table presents certain amounts relating to our plans recorded in accumulated other comprehensive loss that have not yet been recognized as components of net periodic benefit cost at September 28, 2018 and September 29, 2017 (segregated between U.S. and non-U.S. plans) (in thousands):

	U.S. Plans								Non-U.S. Plans
	September 28, 2018				September 29, 2017				September 28, 2018				September 29, 2017
Net actuarial loss	$	37,255			$	47,681			$	273,312			$	218,752
Prior service cost	—				—				(700		)		(855		)
Total	$	37,255			$	47,681			$	272,612			$	217,897

Schedule of Accumulated Comprehensive Income Amortized Against Earnings In Next Year

The following table presents the amount of accumulated comprehensive income that will be amortized against earnings as part of our net periodic benefit cost in fiscal 2019 based on 2018 exchange rates (segregated between U.S. and non-U.S. plans) (in thousands):

	U.S. Plans				Non-U.S. Plans
Unrecognized net actuarial loss	$	2,925			$	8,616
Unrecognized prior service cost	—				(258		)
Accumulated comprehensive loss to be recorded against earnings	$	2,925			$	8,358

Schedule of Weighted Average Measurement Of Assets And Liabilities

The plans’ weighted average asset allocations at September 28, 2018 and September 29, 2017 (the measurement dates used in valuing the plans’ assets and liabilities) were as follows:

	U.S. Plans						Non-U.S. Pans
	September 28, 2018			September 29, 2017			September 28, 2018			September 29, 2017
Equity securities	27	%		70	%		24	%		24	%
Debt securities	39	%		23	%		49	%		32	%
Real estate investments	—	%		—	%		8	%		5	%
Other	34	%		7	%		19	%		39	%

Anticipated Cash Contributions

The following table presents the amount of cash contributions we anticipate making into the plans during fiscal 2019 (in thousands):  

	U.S. Plans				Non-U.S. Plans
Anticipated cash contributions	$	2,601			$	31,549

Schedule of Expected Payments to Participants in Pension Plan

The following table presents the total benefit payments expected to be paid to plan participants during each of the next five fiscal years, and in total for the five years thereafter (in thousands):

	U.S. Plans				Non-U.S. Pans
2019	$	31,785			$	70,313
2020	31,270				71,337
2021	31,740				74,906
2022	31,818				78,097
2023	31,857				81,569
For the periods 2024 through 2028	154,755				448,246

Schedule of Contribution to Multiemployer Pension Plans

The following table presents the Company’s contributions to these multiemployer plans for the years ended September 28, 2018, September 29, 2017 and September 30, 2016 (in thousands):

	September 28, 2018				September 29, 2017				September 30, 2016
Canada	$	36,354			$	35,182			$	44,912
Europe	$	10,677			$	6,212			$	8,771
United States	$	9,536			$	4,548			$	5,058
Contributions to multiemployer pension plans	$	56,567			$	45,942			$	58,741

U.S. Plans

Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]

Schedule of Significant Actuarial Assumptions In Determining Funded Status Plans

The following table presents the significant actuarial assumptions used in determining the funded statuses and the following year's benefit cost of the Company’s U.S. plans for the years ended September 28, 2018, September 29, 2017 and September 30, 2016:

	For the Years Ended
	September 28, 2018		September 29, 2017			September 30, 2016
Discount rates	3.9% to 4.2%		3.5	%		3.2	%
Rates of compensation increases	3.5%		—	%		—	%
Return on Assets	5.8% to 5.9%		7.5	%		7.4	%

Schedule of Pension Plans Recognized In Accumulated Other Comprehensive Loss

The following table presents certain amounts relating to our U.S. plans recognized in accumulated other comprehensive (gain) loss at September 28, 2018, September 29, 2017 and September 30, 2016 (in thousands):

	September 28, 2018				September 29, 2017				September 30, 2016
Arising during the period:
Net actuarial (gain) loss	$	(7,514	)		$	(11,372	)		$	4,337
Reclassification adjustments:
Net actuarial losses	(2,913		)		(2,431		)		(2,312		)
Total	$	(10,427	)		$	(13,803	)		$	2,025

Schedule of Fair Value of Pension Plan Assets

The following table presents the Fair Value of the Company’s Domestic U.S. plan assets at September 28, 2018, segregated by level of Fair Value measurement inputs within the Fair Value hierarchy promulgated by U.S. GAAP (in thousands):

	September 28, 2018
	Fair Value, Determined Using Fair Value Measurement Inputs
	Level 1				Level 2				Level 3				Investments measured at Net Asset Value				Total
U.S. Domestic equities	$	13,861			$	63,937			$	—			$	—			$	77,798
Overseas equities	26,699				—				—				—				26,699
U.S. Domestic bonds	84,894				58,229				—				—				143,123
Overseas bonds	938				9,570				—				—				10,508
Cash and equivalents	6,631				—				—				—				6,631
Mutual funds	126,042				—				—				—				126,042
Hedge funds	$	—			$	—			$	—			28				28
Total	$	259,065			$	131,736			$	—			$	28			$	390,829

The following table presents the Fair Value of the Company’s U.S. plan assets at September 29, 2017, segregated by level of Fair Value measurement inputs within the Fair Value hierarchy promulgated by U.S. GAAP (in thousands):

	September 29, 2017
	Fair Value, Determined Using Fair Value Measurement Inputs
	Level 1				Level 3				Total
U.S. Domestic equities	$	103,760			$	—			$	103,760
U.S. Domestic bonds	33,404				—				33,404
Cash and equivalents	4,448				—				4,448
Hedge funds	—				6,176				6,176
Total	$	141,612			$	6,176			$	147,788

Summary of Changes in the Fair Value of Plans Level 3 Assets

The following table summarizes the changes in the Fair Value of the Company’s U.S. plans’ Level 3 assets for the year ended September 28, 2018 (in thousands):

	Hedge Funds
Balance at September 29, 2017	$	6,176
Purchases, sales, and settlements	(6,176		)
Realized and unrealized gains	—
Balance at September 28, 2018	$	—

The following table summarizes the changes in the Fair Value of the Company’s U.S. plans’ Level 3 assets for the year ended September 29, 2017 (in thousands):

	Real Estate				Hedge Funds
Balance at September 30, 2016	$	3,477			$	5,715
Purchases	(3,477		)		(557		)
Realized and unrealized gains	—				1,018
Balance at September 29, 2017	$	—			$	6,176

Schedule of Components of Net Periodic Pension Cost Recognized

The following table presents the components of net periodic benefit cost for the Company’s U.S. plans recognized in the accompanying Consolidated Statements of Earnings for the years ended September 28, 2018, September 29, 2017 and September 30, 2016 (in thousands):

	September 28, 2018				September 29, 2017				September 30, 2016
Service cost	$	4,765			$	1,000			$	9,875
Interest cost	13,778				5,757				16,746
Expected return on plan assets	(19,663		)		(9,942		)		(22,368		)
Actuarial loss	3,845				3,985				7,512
Prior service cost	—				—				(176		)
Net pension cost, before special items	2,725				800				11,589
Contractual expense/Settlement loss	4,146				1,781				8,061
Total net periodic pension cost recognized	$	6,871			$	2,581			$	19,650

Non-U.S. Plans

Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]

Schedule of Significant Actuarial Assumptions In Determining Funded Status Plans

The following table presents the significant actuarial assumptions used in determining the funded statuses and the following year's benefit cost of the Company’s non-U.S. plans for the years ended September 28, 2018, September 29, 2017 and September 30, 2016:

	For the Years Ended
	September 28, 2018		September 29, 2017		September 30, 2016
Discount rates	1.3% to 8.1%		1.3% to 7.0%		0.7% to 7.0%
Rates of compensation increases	2.5% to 7.5%		2.5% to 7.5%		2.5% to 7.5%
Expected long-term rates of return on assets	2.9% to 7.5%		3.5% to 8.5%		3.5% to 8.5%

Schedule of Pension Plans Recognized In Accumulated Other Comprehensive Loss

The following table presents certain amounts relating to our non-U.S. plans recognized in accumulated other comprehensive (gain) loss at September 28, 2018, September 29, 2017 and September 30, 2016 (in thousands):

	September 28, 2018				September 29, 2017				September 30, 2016
Arising during the period:
Net actuarial (gain) loss	$	59,827			$	(76,860	)		$	102,925
Prior service cost (benefit)	215				119				580
Total	60,042				(76,741		)		103,505
Reclassification adjustments:
Net actuarial losses	(5,507		)		(8,732		)		(7,508		)
Prior service cost	181				229				163
Total	(5,326		)		(8,503		)		(7,345		)
Total	$	54,716			$	(85,244	)		$	96,160

Schedule of Fair Value of Pension Plan Assets

The following table presents the Fair Value of the Company’s non-U.S. plan assets at September 29, 2017, segregated by level of Fair Value measurement inputs within the Fair Value hierarchy promulgated by U.S. GAAP (in thousands):

	September 29, 2017
	Fair Value, Determined Using Fair Value Measurement Inputs
	Level 1				Level 3				Total
Domestic equities	$	30,916			$	—			$	30,916
Overseas equities	229,205				—				229,205
Domestic bonds	263,145				—				263,145
Overseas bonds	77,682				—				77,682
Cash and equivalents	38,924				—				38,924
Real estate	—				58,974				58,974
Insurance contracts	—				74,353				74,353
Other	—				303,729				303,729
Total	$	639,872			$	437,056			$	1,076,928

The following table presents the Fair Value of the Company’s non-U.S. plan assets at September 28, 2018, segregated by level of Fair Value measurement inputs within the Fair Value hierarchy promulgated by U.S. GAAP (in thousands):

	September 28, 2018
	Fair Value, Determined Using Fair Value Measurement Inputs
	Level 1				Level 2				Level 3				Investments measured at Net Asset Value				Total
Domestic equities	$	—			31,868				$	—			36,642				$	68,510
Overseas equities	—				327,309				—				44,675				371,984
Domestic bonds	252				222,282				—				1,080				223,614
Overseas bonds	—				641,966				—				60,804				702,770
Cash and equivalents	33,482				7,822				—				—				41,304
Real estate	—				26,987				99,587				17,568				144,142
Insurance contracts	—				4,188				95,782				—				99,970
Derivatives	—				(26,656		)		—				—				$	(26,656	)
Hedge funds	—				—				135,786				8,047				$	143,833
Mutual funds	69				97,941								—				98,010
Total	$	33,803			$	1,333,707			$	331,155			$	168,816			$	1,867,481

Summary of Changes in the Fair Value of Plans Level 3 Assets

The following table summarizes the changes in the Fair Value of the Company’s non-U.S. Pension Plans’ Level 3 assets for the year ended September 28, 2018 (in thousands):

	Real Estate				Insurance Contracts				Hedge Funds
Balance at September 29, 2017	$	58,974			$	74,353			$	303,729
Purchases, sales, and settlements	42,711				21,626				(154,446		)
Realized and unrealized gains (losses)	(784		)		1,551				(6,650		)
Transfers	—				—				—
Effect of exchange rate changes	(1,314		)		(1,748		)		(6,847		)
Balance at September 28, 2018	$	99,587			$	95,782			$	135,786

The following table summarizes the changes in the Fair Value of the Company’s non-U.S. plans’ Level 3 assets for the year ended September 29, 2017 (in thousands):   

	Real Estate				Insurance Contracts				Hedge Funds
Balance at September 30, 2016	$	55,665			$	39,473			$	272,517
Purchases, sales, and settlements	(1,199		)		422				(9,022		)
Realized and unrealized gains	2,642				(7,572		)		19,662
Transfers	—				40,031				11,758
Effect of exchange rate changes	1,866				1,999				8,814
Balance at September 29, 2017	$	58,974			$	74,353			$	303,729

Schedule of Components of Net Periodic Pension Cost Recognized

The following table presents the components of net periodic benefit cost for the Company’s Non-U.S. plans recognized in the accompanying Consolidated Statements of Earnings for the years ended September 28, 2018, September 29, 2017 and September 30, 2016 (in thousands):

	September 28, 2018				September 29, 2017				September 30, 2016
Service cost	$	8,269			$	7,509			$	14,378
Interest cost	49,324				31,205				38,892
Expected return on plan assets	(83,328		)		(56,269		)		(50,190		)
Actuarial loss	6,655				10,616				9,092
Prior service cost	(257		)		(329		)		(260		)
Net pension cost, before special items	(19,337		)		(7,268		)		11,912
Curtailment expense/Settlement loss	1,268				(298		)		(7,512		)
Total net periodic pension (income) cost recognized	$	(18,069	)		$	(7,566	)		$	4,400

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Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 715
-SubTopic 20
-Section 50
-Paragraph 1
-Subparagraph (e)
-URI http://asc.fasb.org/extlink&oid=82843861&loc=d3e1928-114920

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