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RETIREMENT PLAN (Tables) | 12 Months Ended
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Jun. 26, 2014
Compensation And Retirement Disclosure [Abstract] |
Changes in Projected Benefit Obligation | The following table presents the changes in the projected benefit obligation for the fiscal years ended:
|  | June 26, 2014 |  |  | June 27, 2013 |
Change in projected benefit obligation |  |  |  |  |  |  |  |
Benefit obligation at beginning of year |  | $ | 13,268 |  |  | $ | 13,989 |
Service cost |  |  | 323 |  |  |  | 343 |
Interest cost |  |  | 634 |  |  |  | 570 |
Actuarial loss (gain) |  |  | 1,454 |  |  |  | (979 | )
Benefits paid |  |  | (654 | ) |  |  | (655 | )
Projected benefit obligation at end of year |  | $ | 15,025 |  |  | $ | 13,268 |
Components of Actuarial Loss (Gain) Portion of Change in Projected Benefit Obligation | Components of the actuarial loss (gain) portion of the change in projected benefit obligation are presented below for the fiscal years ended:
|  | June 26, 2014 |  |  | June 27, 2013 |  |  | June 28, 2012 |
Actuarial Loss (Gain) |  |  |  |  |  |  |  |  |  |  |  |
Change in assumed pay increases |  | $ | (85 | ) |  | $ | 423 |  |  | $ | (35 | )
Change in discount rate |  |  | 1,084 |  |  |  | (1,555 | ) |  |  | 2,494 |
Change in bonus assumption |  |  | 474 |  |  |  | — |  |  |  | — |
Other |  |  | (19 | ) |  |  | 153 |  |  |  | 120 |
Actuarial loss (gain) |  | $ | 1,454 |  |  | $ | (979 | ) |  | $ | 2,579 |
Schedule of Net Benefit Costs | The components of the net periodic pension cost are as follows for the fiscal years ended:
|  | June 26, 2014 |  |  | June 27, 2013 |  |  | June 28, 2012 |
Service cost |  | $ | 323 |  |  | $ | 343 |  |  | $ | 243 |
Interest cost |  |  | 634 |  |  |  | 570 |  |  |  | 600 |
Recognized gain amortization |  |  | (68 | ) |  |  | — |  |  |  | (185 | )
Prior service cost amortization |  |  | 957 |  |  |  | 957 |  |  |  | 957 |
Net periodic pension cost |  | $ | 1,846 |  |  | $ | 1,870 |  |  | $ | 1,615 |
Assumptions to Calculate Benefit Obligations of SERP | We used the following assumptions to calculate the benefit obligations of our SERP as of the following dates:
|  | June 26, 2014 |  | June 27, 2013
Discount rate |  | 4.37% |  | 4.90%
Rate of compensation increases |  | 4.50% |  | 4.50%
Bonus payment |  | 60% - 85% of base, paid 3 of 5 years |  | 60% - 70% of base, paid 3 of 5 years
Assumptions to Calculate Net Periodic Costs of SERP | We used the following assumptions to calculate the net periodic costs of our SERP as follows for the fiscal years ended:
|  | June 26, 2014 |  | June 27, 2013 |  | June 28, 2012
Discount rate |  | 4.90% |  | 4.17% |  | 5.51%
Rate of compensation increases |  | 4.50% |  | 4.50% |  | 4.50%
Bonus payment |  | 60% - 70% of base, paid 3 of 5 years |  | 60% - 70% of base, paid 3 of 5 years |  | 60% - 70% of base, paid 3 of 5 years
Benefits Expected to be Paid in Next Ten Fiscal Years | The following table presents the benefits expected to be paid in the next ten fiscal years:
Fiscal year |  |  |
2015 |  | $ | 653 |
2016 |  |  | 650 |
2017 |  |  | 642 |
2018 |  |  | 629 |
2019 |  |  | 611 |
2020 — 2024 |  |  | 3,073 |
Components of AOCL | The following table presents the components of AOCL that have not yet been recognized in net pension expense:
|  | June 26, 2014 |  |  | June 27, 2013 |
Unrecognized net gain |  | $ | 735 |  |  | $ | 2,257 |
Unrecognized prior service cost |  |  | (6,220 | ) |  |  | (7,177 | )
Tax effect |  |  | 1,982 |  |  |  | 1,756 |
Net amount unrecognized |  | $ | (3,503 | ) |  | $ | (3,164 | )

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