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 six month periods ended March 28, 2014 and March 29, 2013 were as follows:



	Three Months Ended				Six Months Ended
	March 28		March 29		March 28		March 29
	2014		2013		2014		2013
Components of net periodic benefit cost:
Service cost	$	-	$	-	$	-	$	-
Interest on projected benefit obligation		250		240		499		499
Less estimated return on plan assets		244		253		488		489
Amortization of unrecognized losses		166		249		333		333
	$	172	$	236	$	344	$	343