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Pension Plans

3 Months Ended

Dec. 27, 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 month periods ended December 27, 2013 and December 28, 2012 were as follows:



	Three Months Ended
	December 27		December 28
	2013		2012
Components of net periodic benefit cost:
Service cost	$	-	$	-
Interest on projected benefit obligation		249		259
Less estimated return on plan assets		244		236
Amortization of unrecognized losses		167		84
	$	172	$	107

- Definition

The entire disclosure for pension and other postretirement benefits.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

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-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

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+ Details