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Pension Plans and Other Postretirement Benefits | 6 Months Ended
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Mar. 28, 2015
Pension Plans and Other Postretirement Benefits [Abstract] |
Pension Plans and Other Postretirement Benefits |
12. | Pension Plans and Other Postretirement Benefits
The following table provides the components of net periodic benefit costs:
|  | Pension Benefits |
|  | Three Months Ended |  |  | Six Months Ended |
|  | March 28, 2015 |  |  | March 29, 2014 |  |  | March 28, 2015 |  |  | March 29, 2014 |
Interest cost |  | $ | 1,282 |  |  | $ | 1,443 |  |  | $ | 2,564 |  |  | $ | 2,887 |
Expected return on plan assets |  |  | (1,228 | ) |  |  | (1,275 | ) |  |  | (2,457 | ) |  |  | (2,551 | )
Amortization of net loss (gain) |  |  | 1,131 |  |  |  | 1,123 |  |  |  | 2,261 |  |  |  | 2,246 |
Net periodic benefit cost |  | $ | 1,185 |  |  | $ | 1,291 |  |  | $ | 2,368 |  |  | $ | 2,582 |
|  | Postretirement Benefits |
|  | Three Months Ended |  |  | Six Months Ended |
|  | March 28, 2015 |  |  | March 29, 2014 |  |  | March 28, 2015 |  |  | March 29, 2014 |
Interest cost |  | $ | 143 |  |  | $ | 161 |  |  | $ | 288 |  |  | $ | 323 |
Amortization of prior service costs |  |  | (123 | ) |  |  | (122 | ) |  |  | (245 | ) |  |  | (245 | )
Amortization of net loss (gain) |  |  | (49 | ) |  |  | (46 | ) |  |  | (98 | ) |  |  | (91 | )
Net periodic benefit cost |  | $ | (29 | ) |  | $ | (7 | ) |  | $ | (55 | ) |  | $ | (13 | )
There are no projected minimum employer cash contribution requirements under ERISA laws for fiscal 2015 under the Partnership’s defined benefit pension plan. The projected annual contribution requirements related to the Partnership’s postretirement health care and life insurance benefit plan for fiscal 2015 is $1,276, of which $460 has been contributed during the six months ended March 28, 2015. As a result of the Inergy Propane Acquisition, the Partnership contributes to multi-employer pension plans (“MEPP”) in accordance with various collective bargaining agreements covering union employees. As one of the many participating employers in these MEPPs, the Partnership is responsible with the other participating employers for any plan underfunding. As of March 28, 2015, the Partnership had accrued $6,821 for its estimated obligation to certain MEPPs due to the Partnership’s voluntary partial withdrawal from one such MEPP and full withdrawal from four MEPPs. Due to the uncertainty regarding future factors that could trigger withdrawal liability, including the integration of Inergy Propane, the Partnership is unable to determine the amount and timing of any future withdrawal liability, if any.

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- Definition The entire disclosure for pension and other postretirement benefits. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 70 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6414718&loc=d3e28014-114942 Reference 2: 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=35743120&loc=d3e2410-114920 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 80 -Section 50 -Paragraph 11 -URI http://asc.fasb.org/extlink&oid=35742057&loc=SL14450702-114947 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 60 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6414199&loc=d3e39622-114963 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 60 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=6414203&loc=d3e39675-114964 + Details
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