Retirement Benefit Plan (Notes)

9 Months Ended

Mar. 29, 2013

Compensation and Retirement Disclosure [Abstract]

Retirement Benefit Plan

RETIREMENT BENEFIT PLAN

Defined Benefit Plans

The Company sponsors defined benefit plans covering certain of its employees in Germany ("German plan") and Japan ("Japan plan").

The net periodic benefit cost of the German and Japan plans were comprised of the following components (in thousands):

	Three Months Ended						Nine Months Ended
	March 29, 2013			March 30, 2012			March 29, 2013			March 30, 2012
Net periodic benefit cost
Service cost	$	170		$	178		$	524		$	694
Interest expense	144			155			426			508
Expected return on plan assets	(45		)	(44		)	(138		)	(137		)
Amortization of actuarial losses	44			—			129			—
Loss on settlement	—			—			—			992
Gain from curtailment	—			—			—			(1,265		)
Net periodic benefit cost	$	313		$	289		$	941		$	792

In October 2011, SGI Japan, Ltd ("SGI Japan"), its employees, and the Japanese Ministry of Health, Labor and Welfare approved an action to change SGI Japan's retirement benefit plan effective October 1, 2011 in accordance with the Defined Benefit Corporate Pension Law and Defined Contribution Corporate Pension Law of 2001 (the "Acts"). SGI Japan shifted a portion of its defined benefit plan to a defined contribution plan and modified the terms of its defined benefit plan in accordance with the Acts. The change in the retirement benefit plan reduced SGI Japan's retirement benefit obligation and resulted in a gain from curtailment of $1.3 million and a loss from settlement of $1.0 million for the nine months ended March 30, 2012.