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Pension Plans and Other Postretirement Benefits (Tables) | 6 Months Ended | 12 Months Ended
--- | --- | ---
Mar. 24, 2012 | Sep. 24, 2011
Pension Plans and Other Postretirement Benefits [Abstract] |  |
Schedule of defined benefit plans disclosure | The following table provides the components of net periodic benefit costs:
|  | Pension Benefits |
|  | Three Months Ended |  |  | Six Months Ended |
|  | March 24, 2012 |  |  | March 26, 2011 |  |  | March 24, 2012 |  |  | March 26, 2011 |
Interest cost |  | $ | 1,577 |  |  | $ | 1,705 |  |  | $ | 3,155 |  |  | $ | 3,411 |
Expected return on plan assets |  |  | (1,416 | ) |  |  | (1,573 | ) |  |  | (2,833 | ) |  |  | (3,147 | )
Recognized net actuarial loss |  |  | 1,318 |  |  |  | 1,180 |  |  |  | 2,636 |  |  |  | 2,360 |
Net periodic benefit cost |  | $ | 1,479 |  |  | $ | 1,312 |  |  | $ | 2,958 |  |  | $ | 2,624 |
|  | Postretirement Benefits |
|  | Three Months Ended |  |  | Six Months Ended |
|  | March 24, 2012 |  |  | March 26, 2011 |  |  | March 24, 2012 |  |  | March 26, 2011 |
Service Cost |  | $ | 2 |  |  | $ | 2 |  |  | $ | 3 |  |  | $ | 4 |
Interest cost |  |  | 200 |  |  |  | 213 |  |  |  | 401 |  |  |  | 427 |
Amortization of prior service costs |  |  | (122 | ) |  |  | (122 | ) |  |  | (244 | ) |  |  | (244 | )
Recognized net actuarial loss |  |  | - |  |  |  | (9 | ) |  |  | - |  |  |  | (18 | )
Net periodic benefit cost |  | $ | 80 |  |  | $ | 84 |  |  | $ | 160 |  |  | $ | 169 |
| 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 |

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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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