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Pension Plans

9 Months Ended

Jun. 28, 2013

5Pension Plans

The Company has non-contributory defined benefit pension plans covering certain U.S. employees. Retirement benefits are generally provided based on the employees’ years of service and average earnings. Normal retirement age is 65, with provisions for earlier retirement.

The components of net periodic benefit cost related to Company sponsored defined benefit plans for the three and nine month periods ended June 28, 2013 and June 29, 2012 were as follows:



	Three Months Ended				Nine Months Ended
	June 28		June 29		June 28		June 29
	2013		2012		2013		2012
Components of net periodic benefit cost:
Service cost	$	-	$	-	$	-	$	-
Interest on projected benefit obligation		249		259		748		777
Less estimated return on plan assets		244		236		733		707
Amortization of unrecognized losses		167		84		500		252
	$	172	$	107	$	515	$	322

- Definition

The entire disclosure for pension and other postretirement benefits.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

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-Name Accounting Standards Codification

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+ Details