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Retirement Plan (Tables) | 12 Months Ended
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Jun. 29, 2017
Retirement Benefits [Abstract] |
Changes in Projected Benefit Obligation | The following table presents the changes in the projected benefit obligation for the fiscal years ended:
|  | June 29, 2017 |  |  | June 30, 2016 |
Change in projected benefit obligation |  |  |  |  |  |  |  |
Projected benefit obligation at beginning of year |  | $ | 22,791 |  |  | $ | 18,538 |
Service cost |  |  | 631 |  |  |  | 491 |
Interest cost |  |  | 811 |  |  |  | 843 |
Actuarial (gain) loss |  |  | (1,938 | ) |  |  | 3,573 |
Benefits paid |  |  | (654 | ) |  |  | (654 | )
Projected benefit obligation at end of year |  | $ | 21,641 |  |  | $ | 22,791 |
Components of Actuarial (Gain) Loss Portion of Change in Projected Benefit Obligation | Components of the actuarial (gain) loss portion of the change in projected benefit obligation are presented below for the fiscal years ended:
|  | June 29, 2017 |  |  | June 30, 2016 |  |  | June 25, 2015 |
Actuarial Loss |  |  |  |  |  |  |  |  |  |  |  |
Change in assumed pay increases |  | $ | 124 |  |  | $ | 68 |  |  | $ | 342 |
Change in discount rate |  |  | (1,402 | ) |  |  | 3,509 |  |  |  | (801 | )
Change in mortality assumptions |  |  | (193 | ) |  |  | (132 | ) |  |  | 2,150 |
Change in bonus assumption |  |  | — |  |  |  | — |  |  |  | 1,191 |
Other |  |  | (467 | ) |  |  | 128 |  |  |  | 257 |
Actuarial (gain) loss |  | $ | (1,938 | ) |  | $ | 3,573 |  |  | $ | 3,139 |
Schedule of Net Periodic Pension Cost | The components of the net periodic pension cost are as follows for the fiscal years ended:
|  | June 29, 2017 |  |  | June 30, 2016 |  |  | June 25, 2015 |
Service cost |  | $ | 631 |  |  | $ | 491 |  |  | $ | 386 |
Interest cost |  |  | 811 |  |  |  | 843 |  |  |  | 642 |
Recognized loss amortization |  |  | 365 |  |  |  | 50 |  |  |  | — |
Prior service cost amortization |  |  | 957 |  |  |  | 957 |  |  |  | 957 |
Net periodic pension cost |  | $ | 2,764 |  |  | $ | 2,341 |  |  | $ | 1,985 |
Assumptions to Calculate Benefit Obligation and Net Periodic Costs of SERP | We used the following assumptions to calculate the benefit obligation of our SERP as of the following dates:
|  | June 29, 2017 |  | June 30, 2016
Discount rate |  | 3.99% |  | 3.61%
Rate of compensation increases |  | 4.50% |  | 4.50%
Bonus payment |  | 60% - 85% of base, paid 4 of 5 years |  | 60% - 85% of base, paid 4 of 5 years
We used the following assumptions to calculate the net periodic costs of our SERP as follows for the fiscal years ended:
|  | June 29, 2017 |  | June 30, 2016 |  | June 25, 2015
Discount rate |  | 3.61% |  | 4.63% |  | 4.37%
Rate of compensation increases |  | 4.50% |  | 4.50% |  | 4.50%
Mortality |  | RP-2014 white collar with MP- 2015 scale |  | RP-2014 white collar with MP- 2014 scale |  | IRS 2014 (Unisex)
Bonus payment |  | 60% -85% of base, paid 4 of 5 years |  | 60% -85% of base, paid 4 of 5 years |  | 60% - 85% 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 |  |  |
2018 |  | $ | 647 |
2019 |  |  | 631 |
2020 |  |  | 612 |
2021 |  |  | 727 |
2022 |  |  | 699 |
2023 — 2027 |  |  | 4,635 |
Components of AOCL | The following table presents the components of AOCL that have not yet been recognized in net pension expense:
|  | June 29, 2017 |  |  | June 30, 2016 |
Unrecognized net loss |  | $ | (3,624 | ) |  | $ | (5,926 | )
Unrecognized prior service cost |  |  | (3,349 | ) |  |  | (4,306 | )
Tax effect |  |  | 2,569 |  |  |  | 3,807 |
Net amount unrecognized |  | $ | (4,404 | ) |  | $ | (6,425 | )

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- Definition Tabular disclosure of the net gain (loss) and net prior service cost or credit recognized in other comprehensive income (loss) for the period for pension plans and/or other employee benefit plans, and reclassification adjustments of other comprehensive income (loss) for the period, as those amounts, including amortization of the net transition asset or obligation, are recognized as components of net periodic benefit cost. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (i) -URI http://asc.fasb.org/extlink&oid=82843861&loc=d3e1928-114920 + Details
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- Definition Tabular disclosure of the change in the benefit obligation of pension plans and/or other employee benefit plans from the beginning to the end of the period, showing separately, if applicable, the effects of the following: service cost, interest cost, contributions by plan participants, actuarial gains and losses, foreign currency exchange rate changes, benefits paid, plan amendments, business combinations, divestitures, curtailments, settlements, and special and contractual termination benefits. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=82843861&loc=d3e1928-114920 + Details
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