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Post-Retirement Benefits (Tables)
12 Months Ended
Jul. 02, 2016
Compensation and Retirement Disclosure [Abstract]  
Reconciliation of Actuarial Present Value of Projected Benefit Obligations
The reconciliation of the actuarial present value of the projected benefit obligations for the defined benefit plan for the year ended July 2, 2016 and June 27, 2015 was as follows:
 
July 2, 2016
 
June 27, 2015
 
(Thousands)
Change in projected benefit obligation:
 
 
 
Projected benefit obligation, beginning of period
$
4,817

 
$
8,287

Service cost
560

 
693

Interest cost
48

 
69

Benefits paid
(144
)
 
(580
)
Decrease in obligation in connection with the sale of the Komoro Business

 
(1,974
)
Actuarial (gain) loss on obligation
614

 
(60
)
Change in methodology used to estimate the actuarial present value of accumulated plan benefits

 
(471
)
Currency translation adjustment
1,017

 
(1,147
)
Projected benefit obligation, end of period
$
6,912

 
$
4,817

Amounts recognized in consolidated balance sheets:
 
 
 
Accrued expenses and other liabilities:
 
 
 
Underfunded pension liability
$
50

 
$
273

Other non-current liabilities:
 
 
 
Underfunded pension liability
$
6,862

 
$
4,544

Amounts recognized in accumulated other comprehensive income, net of tax:
 
 
 
Pension actuarial (gain) loss
$
363

 
$
(182
)
Accumulated benefit obligation, end of period
$
6,912

 
$
4,817

Net Periodic Pension Costs
Net periodic pension cost associated with the Japan Plan in fiscal years ended July 2, 2016, June 27, 2015 and June 28, 2014 include the following components:
 
July 2, 2016
 
June 27, 2015
 
June 28, 2014
 
(Thousands)
Service cost
$
560

 
$
693

 
$
963

Interest cost
48

 
69

 
95

Net amortization

 
35

 
62

Net periodic pension cost
$
608

 
$
797

 
$
1,120

Projected and Accumulated Benefit Obligations
The projected and accumulated benefit obligations for the Japan Plan were calculated as July 2, 2016 and June 27, 2015 using the following assumptions:
 
July 2, 2016
 
June 27, 2015
Discount rate
0.9
%
 
1.1
%
Salary increase rate
2.2
%
 
2.2
%
Expected average remaining working life (in years)
14.3

 
13.8