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Pension, Postretirement and Postemployment Defined Benefit Plans
 6 Months Ended
Mar. 24, 2024
Retirement Benefits [Abstract]  
Pension, Postretirement and Postemployment Defined Benefit Plans PENSION, POSTRETIREMENT AND POSTEMPLOYMENT DEFINED BENEFIT PLANS
We have one defined benefit pension plan that covers certain employees, including plans established under collective bargaining agreements. Additionally, we provide retiree medical and life insurance benefits under postretirement plans at several of our operating locations. Through March 24, 2024, our liability and related expense for benefits under the plans are recorded over the service period of employees based upon annual actuarial calculations.
During the six months ended March 24, 2024, the Company offered a voluntary lump sum payment of future benefits to terminated vested participants in the defined benefit pension plan. The offer was accepted by 522 participants, representing a $22.6 million settlement of related pension plan liability. The Company recognized a non-cash settlement gain of $2.4 million, which is reflected within "Curtailment/Settlement gains" on the Consolidated Statements of Loss and Comprehensive Loss. Pension plan assets and liabilities were reduced by $22.6 million.
During the six months ended March 24, 2024, the Company completed the outsourcing of certain printing operations, which ceased postretirement medical benefits for a group of employees. The Company recognized a non-cash curtailment gain of $1.2 million which is reflected within "Curtailment/Settlement gains" on the Consolidated Statements of Loss and Comprehensive Loss.
The net periodic pension and postretirement cost (benefit) components for our plans are as follows:
PENSION PLANSThree months ended Six months ended
(Thousands of Dollars)March 24,
2024		March 26,
2023		March 24,
2024		March 26,
2023
Service cost for benefits earned during the period1 5 2 10 
Interest cost on projected benefit obligation2,253 2,592 4,768 5,184 
Expected return on plan assets(2,310)(2,548)(4,763)(5,096)
Amortization of net (gain) loss(1)2 (3)4 
Amortization of prior service benefit212 213 424 426 
Settlement gain— — (2,409)— 
Net periodic pension (benefit) cost155 264 (1,981)528 
POSTRETIREMENT MEDICAL PLANSThree months ended Six months ended
(Thousands of Dollars)March 24,
2024		March 26,
2023		March 24,
2024		March 26,
2023
Service cost for benefits earned during the period13 17 25 34 
Interest cost on projected benefit obligation149 149 298 298 
Expected return on plan assets(320)(295)(639)(590)
Amortization of net gain(308)(254)(617)(508)
Amortization of prior service benefit(94)(162)(188)(324)
Curtailment gain— — (1,184)— 
Net periodic postretirement benefit(560)(545)(2,305)(1,090)
In the six months ended March 24, 2024 and March 26, 2023, we made no contributions to our pension plans. We have no required contributions to our pension plans for 2024.
Multiemployer Pension Plans
In prior periods, the Company effectuated withdrawals from several multiemployer plans. As of March 24, 2024 and September 24, 2023, we had $24.3 million and $25.1 million of accrued withdrawal liabilities. The liabilities reflect the estimated value of payments to the fund, payable over 20-years.