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Note 11 - Employee Benefit Plans (Tables)

12 Months Ended

Oct. 03, 2015

Notes Tables

Schedule of Amounts Recognized in Balance Sheet [Table Text Block]

		Year Ended
		October 3,				September 27,				September 28,
(In thousands)		2015				2014				2013
Change in benefit obligation:
Benefit obligation at beginning of year		$	3,078			$	2,973			$	3,181
Interest cost			130				137				128
Actuarial loss (gain)			514				174				(134	)
Distributions			(259	)			(206	)			(202	)
Benefit obligation at end of year		$	3,463			$	3,078			$	2,973
Change in plan assets:
Fair value of plan assets at beginning of year		$	2,253			$	2,045			$	1,739
Actual return on plan assets			(27	)			178				201
Employer contributions			234				240				307
Distributions			(259	)			(210	)			(202	)
Fair value of plan assets at end of year		$	2,201			$	2,253			$	2,045
Reconciliation of funded status to net amount recognized:
Funded status		$	(1,263	)		$	(825	)		$	(928	)
Net amount recognized		$	(1,263	)		$	(825	)		$	(928	)
Amounts recognized on the consolidated balance sheet:
Accrued benefit liability		$	(1,263	)		$	(825	)		$	(928	)
Accumulated other comprehensive loss (net of tax)			1,197				782				706
Net amount recognized		$	(66	)		$	(43	)		$	(222	)
Amounts recognized in accumulated other comprehensive loss:
Unrecognized net loss		$	1,930			$	1,261			$	1,138
Net amount recognized		$	1,930			$	1,261			$	1,138
Other changes in plan assets and benefit obligations recognized in other comprehensive income (loss):
Net loss (gain)		$	723			$	165			$	(192	)
Amortization of net loss			(53	)			(43	)			(56	)
Total recognized in other comprehensive income (loss)		$	670			$	122			$	(248	)

		Year Ended
		October 3,				September 27,				September 28,
(In thousands)		2015				2014				2013
Change in benefit obligation:
Benefit obligation at beginning of year		$	7,480			$	6,938			$	7,461
Service cost			287				219				242
Interest cost			323				315				287
Actuarial loss (gain)			21				298				(807	)
Distributions			(290	)			(290	)			(245	)
Benefit obligation at end of year		$	7,821			$	7,480			$	6,938
Change in plan assets:
Actual employer contributions		$	290			$	290			$	245
Actual distributions			(290	)			(290	)			(245	)
Plan assets at fair value at end of year		$	-			$	-			$	-
Reconciliation of funded status to net amount recognized:
Funded status		$	(7,821	)		$	(7,480	)		$	(6,938	)
Net amount recognized		$	(7,821	)		$	(7,480	)		$	(6,938	)
Amounts recognized in accumulated other comprehensive loss:
Unrecognized net loss		$	1,531			$	1,627			$	1,380
Net amount recognized		$	1,531			$	1,627			$	1,380
Other changes in plan assets and benefit obligations recognized in other comprehensive income (loss):
Net loss (gain)		$	21			$	298			$	(807	)
Prior service costs			-				-				(227	)
Amortization of net loss			(117	)			(52	)			(136	)
Total recognized in other comprehensive income (loss)		$	(96	)		$	246			$	(1,170	)

Schedule of Net Benefit Costs [Table Text Block]

		Year Ended
		October 3,				September 27,				September 28,
(In thousands)		2015				2014				2013
Interest cost		$	130			$	137			$	128
Expected return on plan assets			(181	)			(165	)			(142	)
Amortization of net loss			53				43				56
Net periodic pension cost		$	2			$	15			$	42

		Year Ended
		October 3,				September 27,				September 28,
(In thousands)		2015				2014				2013
Service cost		$	287			$	219			$	242
Interest cost			323				315				287
Prior service cost			-				-				227
Amortization of net loss			117				52				136
Net periodic pension cost		$	727			$	586			$	892

Schedule of Expected Benefit Payments [Table Text Block]

Fiscal year(s)				In thousands
	2016			$	217
	2017				212
	2018				216
	2019				215
	2020				213
2021	-	2025			1,055

Fiscal year(s)				In thousands
	2016			$	290
	2017				290
	2018				358
	2019				320
	2020				240
2021	-	2025			2,645

Schedule of Assumptions Used [Table Text Block]

		Measurement Date
		October 3,				September 27,				September 28,
		2015				2014				2013
Assumptions at year-end:
Discount rate			4.25	%			4.25	%			4.75	%
Expected long-term rate of return on assets			8.00	%			8.00	%			8.00	%

		Measurement Date
		October 3,				September 27,				September 28,
		2015				2014				2013
Assumptions at year-end:
Discount rate			4.25	%			4.25	%			4.75	%
Rate of increase in compensation levels			3.00	%			3.00	%			3.00	%

Schedule of Allocation of Plan Assets [Table Text Block]

		Target Allocation				Percentage of Plan Assets at Measurement Date
		October 3,				October 3,				September 27,				September 28,
		2015				2015				2014				2013
Large-cap equities			35.0	%			37.6	%			36.6	%			37.7	%
Mid-cap equities			8.0	%			7.7	%			7.4	%			8.1	%
Small-cap equities			9.0	%			8.2	%			8.3	%			8.5	%
International equities			8.0	%			8.8	%			8.8	%			7.5	%
Fixed income securities			40.0	%			37.3	%			38.0	%			36.1	%
Cash and cash equivalents			0.0	%			0.4	%			0.9	%			2.1	%

Schedule of Defined Benefit Plans Disclosures [Table Text Block]

(In thousands)		Total at October 3, 2015				Quoted Prices in Active Markets (Level 1)				Observable Inputs (Level 2)				Unobservable Inputs (Level 3)
Large-cap equities		$	828			$	828			$	-			$	-
Mid-cap equities			169				169				-				-
Small-cap equities			181				181				-				-
International equities			195				195				-				-
Fixed income securities			820				820				-				-
Cash and cash equivalents			8				-				8				-
Total		$	2,201			$	2,193			$	8			$	-

(In thousands)		Total at September 27, 2014				Quoted Prices in Active Markets (Level 1)				Observable Inputs (Level 2)				Unobservable Inputs (Level 3)
Large-cap equities		$	825			$	825			$	-			$	-
Mid-cap equities			166				166				-				-
Small-cap equities			187				187				-				-
International equities			199				199				-				-
Fixed income securities			855				855				-				-
Cash and cash equivalents			21				-				21				-
Total		$	2,253			$	2,232			$	21			$	-

X

- Definition

Tabular disclosure of the major categories of plan assets of pension plans and/or other employee benefit plans. This information may include, but is not limited to, the target allocation of plan assets, the fair value of each major category of plan assets, and the level within the fair value hierarchy in which the fair value measurements fall.

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