Employee Benefit Plans

12 Months Ended

Sep. 30, 2011

Employee Benefit Plans [Abstract]

Employee Benefit Plans

11. Employee Benefit Plans

Domestic 401(k) Plan

The Company sponsors a domestic 401(k) plan that allows eligible U.S. employees to contribute a portion of their compensation, on a pre-tax or after-tax basis, subject to annual limits. The Company may match employee contributions in whole or in part up to specified levels, and the Company may make an additional discretionary contribution at fiscal year-end, based on the Company’s performance. The Company contributions are made in cash, and are allocated based on the employee’s current investment elections. Beginning January 2010, the Company resumed the company-match for the domestic 401(k) plan that was suspended in the second quarter of the predecessor fiscal year ended October 2, 2009. Expense under the domestic 401(k) plan was $0.2 million, $0.1 million, $0.3 million and $0.5 million for the successor period from April 20, 2011 through September 30, 2011 and predecessor period from October 2, 2010 through April 19, 2011 and the predecessor fiscal years ended October 1, 2010 and October 2, 2009, respectively.

German Defined Benefit Pension Plan

The Company has a defined benefit plan covering approximately 7 employees and former employees of its subsidiary in Germany. The plan has no assets, the unfunded liability as of September 30, 2011, was approximately $1.4 million. The fair value of the liability was calculated by a third party actuary. Expense under the plan for the successor period from April 20, 2011 through September 30, 2011 and the predecessor period from October 2, 2010 through April 19, 2011 was $0.4 million and $23,000, respectively.

Japan Retirement Savings Plan

The Company maintains an employer contribution plan for current employees of its subsidiary in Japan, and accrues a liability for its employees based on salary and years of service. Accruals under the plan do not begin until 3 years of service. Payment amounts are based on voluntary or involuntary termination and years of service. The liability for the plan as of September 30, 2011 was approximately $1.4 million. Expense under the plan for the successor period from April 20, 2011 through September 30, 2011 and the predecessor period from October 2, 2010 through April 19, 2011 was $26,000 and $0.1 million, respectively.

Taiwan Leaving Service Benefit Plan

The Company maintains an employer contribution plan for current employees of its subsidiary in Taiwan, and accrues a liability for its employees based on salary and years of service. Payment amounts are based on voluntary or involuntary termination and years of service. The liability for the plan as of September 30, 2011 was approximately $0.2 million. Cash is set aside for payments under the plan, the cash balance set aside as of September 30, 2011 was approximately $0.3 million. Expense under the plan for the successor period from April 20, 2011 through September 30, 2011 and the predecessor period from October 2, 2010 through April 19, 2011 was approximately $0.1 million and $(0.1) million, respectively.