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Other Retirement Plans | 12 Months Ended
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Sep. 24, 2023
Retirement Benefits [Abstract] |
Other Retirement Plans | 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. The defined contribution retirement plan costs were $3.5 million in 2023, $3.6 million in 2022 and $3.4 million in 2021. Multiemployer Pension Plans We contributed to various 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 a "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 |  |  |
Pension Plan | 2023 | 2022 | Status | 2023 | 2022 | 2021 | Surcharge Imposed | EIN | Expiration Dates of CBAs
GCIU- Employer Retirement Fund | Critical | Critical | Implemented | — | — | 10 | No | 91-6024903 | N/A (1)
District No. 9, International Association of Machinists and Aerospace Workers Pension Trust | Green | Endangered | N/A | — | — | 15 | N/A | 51-0138317 | N/A (1)
CWA/ITU negotiated Pension Plan | Critical | Critical | Implemented | — | — | 81 | No | 13-6212879 | N/A (1)
IAM National Pension Fund | Green | Green | N/A | 45 | 57 | 67 | N/A | 51-6031295 | N/A (1)
Operating Engineers Central Pension Fund of the International Union of Operating Engineers and Participating Employers | Green | Green | N/A | 32 | 50 | 49 | N/A | 36-6052390 | 12/31/2023
(1)The Company has withdrawn from the multiemployer plan The Company has effectuated withdrawals from all but one multiemployer plan. We record estimates of withdrawal liabilities as of the time the contracts agreeing to withdraw from those plans are ratified. As of September 24, 2023 and September 25, 2022, we had $25.1 million and $25.0 million of accrued withdrawal liabilities. The liabilities reflect the estimated net present value of payments to the fund, payable over 20 years. Several multiemployer plans have CBAs that expire in the next twelve months. It is reasonably possible that if the Company is unable to renegotiate these agreements employees could go on strike which could disrupt the normal operations of the Company. Of our employees in CBAs, approximately 55% have CBAs that expire in the next 12 months.

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