Employee Benefit Plans

9 Months Ended

Jul. 27, 2012

Employee Benefit Plans

11. The Company’s pension plans principally include a U.S. pension plan maintained by Esterline and a non-U.S. plan maintained by CMC Electronics, Inc. (CMC). Components of periodic pension cost consisted of the following:

(In thousands)	Three Months Ended						Nine Months Ended
	July 27,     2012			July 29,     2011			July 27,     2012			July 29,     2011
Components of Net Periodic Pension Cost
Service cost	$	2,372		$	2,359		$	7,198		$	6,913
Interest cost		4,669			4,705			14,001			13,945
Expected return on plan assets		(5,338	)		(5,096	)		(16,035	)		(15,207	)
Amortization of prior service cost		10			4			31			14
Amortization of actuarial loss		2,527			2,091			7,691			6,097
Net Periodic Cost	$	4,240		$	4,063		$	12,886		$	11,762

The Company’s principal post-retirement plans include non-U.S. plans, which are non-contributory healthcare and life insurance plans. The components of expense of these other retirement benefits consisted of the following:

(In thousands)	Three Months Ended						Nine Months Ended
	July 27,     2012			July 29,     2011			July 27,     2012			July 29,     2011
Components of Net Periodic
Post-Retirement Plans Cost
Service cost	$	102		$	141		$	309		$	416
Interest cost		163			178			492			524
Amortization of actuarial gain		(7	)		(4	)		(21	)		(12	)
Net Periodic Cost	$	258		$	315		$	780		$	928