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Note 8 - Other Retirement Plans | 12 Months Ended
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Sep. 29, 2019
Notes to Financial Statements |
Other Retirement Plans [Text Block] | 8 OTHER RETIREMENT PLANS Substantially all of our employees are eligible to participate in a qualified defined contribution retirement plan. We also have a non-qualified plan for employees whose incomes exceed qualified plan limits. Retirement and compensation plan costs, including costs related to stock based compensation and the defined contribution retirement plan, charged to continuing operations are $3,849,000 in 2019 , $4,430,000 in 2018 and $4,396,000 in 2017 . Multiemployer Pension Plans We contributed to three multiemployer defined benefit pension plans under the terms of collective-bargaining agreements ("CBAs"). The risks of participating in these multiemployer plans are different from our company-sponsored plans in the following aspects:
| • | We do not manage the plan investments or any other aspect of plan administration;
| • | Assets contributed to the multiemployer plan by one employer may be used to provide benefits to employees of other participating employers;
| • | If a participating employer stops contributing to the plan, the unfunded obligations of the plan may be borne by the remaining participating employers; and
| • | If we choose to stop participating in one or more multiemployer plans, we may be required to fund over time an amount based on the unfunded status of the plan at the time of withdrawal, referred to as "withdrawal liability".
Information related to these plans is outlined in the table below:
(Thousands of Dollars) | Zone Status September 30 |  | Funding Improvement Plan/Rehabilitation Plan Status |  |  | Contributions |  |  |  |  |
|  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | Expiration Dates of
Pension Plan | 2019 | 2018 |  | Status |  |  | 2019 |  |  | 2018 |  |  | 2017 |  |  | Surcharge Imposed |  | CBAs
GCIU- Employer Retirement Fund 91-6024903/001 | Critical | Red |  | Implemented |  |  | 98 |  |  | 107 |  |  | 123 |  |  | No |  | 3/24/2020
District No. 9, International Association of Machinists and Aerospace Workers Pension Trust 43-0736847/001 | Endangered | Green |  | N/A |  |  | 30 |  |  | 29 |  |  | 31 |  |  | N/A |  | 2/28/2021
The GCIU unit at one of our bargaining units withdrew representation and, as a result, precipitated a partial withdrawal from the GCIU Employer Retirement Fund. The Company had previously accrued $2,600,000 in 2017 pending the final assessment from the fund. We received the final assessment in 2019 and increased the accrual to the final assessed amount of $3,181,000. The District 9 IAM plan notified the Company in April 2019 that it is in endangered status. The plan could be either declared red status or modified. The plan has not indicated what action will be taken. The Company has effectuated a total withdrawal from the CWA/ITU Pension plan in 2019 which was in critical status as of September 30, 2019. This action was precipitated by a disclaimer of interest by one of our bargaining units, which forced a partial withdrawal from the fund. The Company has elected to precipitate withdrawals from the other units to accomplish a full withdrawal. The full withdrawal will be accomplished by triggering sections of those contracts which allowed for withdrawal from the fund in exchange for benefits and outsourcing of work. The Company has accrued a liability of $3,255,000 in Warrants and other in 2019 to estimate the impact of the full withdrawal.

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