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Employee Benefit Plans (Tables) | 12 Months Ended
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Sep. 24, 2011
Employee Benefit Plans [Abstract] |
Schedule of defined benefit plans disclosure | The following tables provide a reconciliation of the changes in the benefit obligations and the fair value of the plan assets for fiscal 2011 and 2010 and a statement of the funded status for both years. Under the Partnership's cash balance defined benefit pension plan, the accumulated benefit obligation and the projected benefit obligation are the same.
|  | Pension Benefits |  |  | Retiree Health and Life Benefits |
|  | 2011 |  |  | 2010 |  |  | 2011 |  |  | 2010 |
Reconciliation of benefit obligations: |  |  |  |  |  |  |  |  |  |  |  |
Benefit obligation at beginning of year |  | $ | 157,626 |  |  | $ | 157,187 |  |  | $ | 20,932 |  |  | $ | 21,127 |
Service cost |  |  | - |  |  |  | - |  |  |  | 7 |  |  |  | 7 |
Interest cost |  |  | 6,822 |  |  |  | 7,503 |  |  |  | 855 |  |  |  | 1,013 |
Actuarial loss |  |  | 9,165 |  |  |  | 9,059 |  |  |  | 631 |  |  |  | 285 |
Lump sum benefits paid |  |  | (6,365 | ) |  |  | (7,889 | ) |  |  | - |  |  |  | - |
Ordinary benefits paid |  |  | (8,129 | ) |  |  | (8,234 | ) |  |  | (1,530 | ) |  |  | (1,500 | )
Benefit obligation at end of year |  | $ | 159,119 |  |  | $ | 157,626 |  |  | $ | 20,895 |  |  | $ | 20,932 |
Reconciliation of fair value of plan assets: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Fair value of plan assets at beginning of year |  | $ | 139,889 |  |  | $ | 140,055 |  |  | $ | - |  |  | $ | - |
Actual return on plan assets |  |  | 7,503 |  |  |  | 15,957 |  |  |  | - |  |  |  | - |
Employer contributions |  |  | - |  |  |  | - |  |  |  | 1,530 |  |  |  | 1,500 |
Lump-sum benefits paid |  |  | (6,365 | ) |  |  | (7,889 | ) |  |  | - |  |  |  | - |
Ordinary benefits paid |  |  | (8,129 | ) |  |  | (8,234 | ) |  |  | (1,530 | ) |  |  | (1,500 | )
Fair value of plan assets at end of year |  | $ | 132,898 |  |  | $ | 139,889 |  |  | $ | - |  |  | $ | - |
Funded status: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Funded status at end of year |  | $ | (26,221 | ) |  | $ | (17,737 | ) |  | $ | (20,895 | ) |  | $ | (20,932 | )
Amounts recognized in consolidated balance sheets consist of: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Net amount recognized at end of year |  | $ | (26,221 | ) |  | $ | (17,737 | ) |  | $ | (20,895 | ) |  | $ | (20,932 | )
Less: Current portion |  |  | - |  |  |  | - |  |  |  | 1,669 |  |  |  | 1,620 |
Non-current benefit liability |  | $ | (26,221 | ) |  | $ | (17,737 | ) |  | $ | (19,226 | ) |  | $ | (19,312 | )
Amounts not yet recognized in net periodic benefit cost and included in accumulated other comprehensive income (loss): |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Actuarial net (loss) gain |  | $ | (59,502 | ) |  | $ | (56,267 | ) |  | $ | 1,825 |  |  | $ | 2,492 |
Prior service credits |  |  | - |  |  |  | - |  |  |  | 2,358 |  |  |  | 2,848 |
Net amount recognized in accumulated other comprehensive (loss) income |  | $ | (59,502 | ) |  | $ | (56,267 | ) |  | $ | 4,183 |  |  | $ | 5,340 |
Percentage allocation of plan assets | The following table presents the actual allocation of assets held in trust as of September 24, 2011 and September 25, 2010:
| 2011 |  | 2010
Fixed income securities | 88% |  | 86%
Equity securities | 12% |  | 14%
| 100% |  | 100%
Schedule of measurement of partnership's pension plan assets by category | The following table describes the measurement of the Partnership's pension plan assets by asset category:
|  | As of September 24, 2011 |  |  | As of September 25, 2010 |
Short term investments (1) |  | $ | 1,439 |  |  | $ | 1,259 |
Equity securities: (1) (2) |  |  |  |  |  |  |  |
Domestic |  |  | 10,823 |  |  |  | 13,042 |
International |  |  | 5,342 |  |  |  | 6,563 |
Fixed income securities (1) (3) |  |  | 115,294 |  |  |  | 119,025 |
|  | $ | 132,898 |  |  | $ | 139,889 |
| (1) | Includes funds which are not publicly traded and are valued at the net asset value of the units provided by the fund issuer.
| (2) | Includes funds which invest primarily in a diversified portfolio of publicly traded US and Non-US common stock.
| (3) | Includes funds which invest primarily in publicly traded and non-publicly traded, investment grade corporate bonds, U.S. government bonds and asset-backed securities.
Schedule of expected benefit payments | Estimated future benefit payments for both pension and retiree health and life benefits are as follows:
Fiscal Year |  | Pension Benefits |  |  | Retiree Health and Life Benefits |
2012 |  | $ | 27,452 |  |  | $ | 1,669 |
2013 |  |  | 13,804 |  |  |  | 1,603 |
2014 |  |  | 13,303 |  |  |  | 1,540 |
2015 |  |  | 12,494 |  |  |  | 1,466 |
2016 |  |  | 12,079 |  |  |  | 1,382 |
2017 through 2021 |  |  | 51,118 |  |  |  | 5,553 |
Schedule of net benefit costs | The following table provides the components of net periodic benefit costs included in operating expenses for fiscal 2011, 2010 and 2009:
|  | Pension Benefits |  |  | Retiree Health and Life Benefits |
|  | 2011 |  |  | 2010 |  |  | 2009 |  |  | 2011 |  |  | 2010 |  |  | 2009 |
Service cost |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | 7 |  |  | $ | 7 |  |  | $ | 4 |
Interest cost |  |  | 6,822 |  |  |  | 7,503 |  |  |  | 9,487 |  |  |  | 855 |  |  |  | 1,013 |  |  |  | 1,381 |
Expected return on plan assets |  |  | (6,295 | ) |  |  | (8,080 | ) |  |  | (9,205 | ) |  |  | - |  |  |  | - |  |  |  | - |
Amortization of prior service credit |  |  | - |  |  |  | - |  |  |  | - |  |  |  | (490 | ) |  |  | (490 | ) |  |  | (490 | )
Settlement charge |  |  | - |  |  |  | 2,818 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Recognized net actuarial loss |  |  | 4,721 |  |  |  | 5,374 |  |  |  | 4,050 |  |  |  | (35 | ) |  |  | (65 | ) |  |  | (312 | )
Net periodic benefit costs |  | $ | 5,248 |  |  | $ | 7,615 |  |  | $ | 4,332 |  |  | $ | 337 |  |  | $ | 465 |  |  | $ | 583 |
Schedule of assumptions used | The assumptions used in the measurement of the Partnership's benefit obligations as of September 24, 2011 and September 25, 2010 are shown in the following table:
|  | Pension Benefits |  |  | Retiree Health and Life Benefits |
|  | 2011 |  |  | 2010 |  |  | 2011 |  |  | 2010 |
Weighted-average discount rate |  |  | 4.375 | % |  |  | 4.750 | % |  |  | 4.000 | % |  |  | 4.250 | %
Average rate of compensation increase |  |  | n/a |  |  |  | n/a |  |  |  | n/a |  |  |  | n/a |
The assumptions used in the measurement of net periodic pension benefit and postretirement benefit costs for fiscal 2011, 2010 and 2009 are shown in the following table:
|  | Pension Benefits |  |  | Retiree Health and Life Benefits |
|  | 2011 |  |  | 2010 |  |  | 2009 |  |  | 2011 |  |  | 2010 |  |  | 2009 |
Weighted-average discount rate |  |  | 4.750 | % |  |  | 5.125 | % |  |  | 7.625 | % |  |  | 4.250 | % |  |  | 5.000 | % |  |  | 7.625 | %
Average rate of compensation increase |  |  | n/a |  |  |  | n/a |  |  |  | n/a |  |  |  | n/a |  |  |  | n/a |  |  |  | n/a |
Weighted-average expected long-term rate of return on plan assets |  |  | 5.000 | % |  |  | 6.250 | % |  |  | 7.390 | % |  |  | n/a |  |  |  | n/a |  |  |  | n/a |
Health care cost trend |  |  | n/a |  |  |  | n/a |  |  |  | n/a |  |  |  | 7.950 | % |  |  | 8.150 | % |  |  | 9.000 | %

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- Definition Tabular disclosure of one or more of the entity's defined benefit pension plans or one or more other defined benefit postretirement plans, separately for pension plans and other postretirement benefit plans including the entity's schedule of fair value of plan assets for defined benefit or other postretirement plans. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=6962843&loc=d3e2417-114920 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 158 -Paragraph 4, 7, 16, 20, 21 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6962843&loc=d3e1928-114920 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 132R -Paragraph 5, 6, 7 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 132R -Paragraph 5 -Subparagraph d -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=6962843&loc=d3e2410-114920 Reference 7: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 55 -Paragraph 17 -URI http://asc.fasb.org/extlink&oid=6930749&loc=d3e4179-114921 Reference 8: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 4 -URI http://asc.fasb.org/extlink&oid=6962843&loc=d3e2439-114920 + Details
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