Note 8 – Retirement Plan

On August 2, 2007, our Compensation, Nominating and Corporate Governance Committee approved a restated Supplemental Retirement Plan (the “SERP”) for certain of our executive officers and key employees, effective as of August 25, 2005. The purpose of the SERP is to provide an unfunded, non-qualified deferred compensation benefit upon retirement, disability or death to certain executive officers and key employees. The monthly benefit is based upon each individual’s earnings and his or her number of years of service. Administrative expenses include the following net periodic benefit costs:


	For the Quarter Ended
	September 26, 2013			September 27, 2012
Service cost	$	81		$	86
Interest cost		159			142
Amortization of prior service cost		239			239
Amortization of gain		(17	)		—

Net periodic benefit cost	$	462		$	467