Employee Benefit Plans

9 Months Ended

Jul. 26, 2013

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 26,     2013			July 27,     2012			July 26,     2013			July 27,     2012
Service cost	$	2,832		$	2,372		$	9,103		$	7,198
Interest cost		4,414			4,669			13,208			14,001
Expected return on plan assets		(5,836	)		(5,338	)		(17,142	)		(16,035	)
Amortization of prior service cost		20			10			62			31
Amortization of actuarial loss		3,465			2,527			10,320			7,691
Net Periodic Cost	$	4,895		$	4,240		$	15,551		$	12,886
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 26,     2013			July 27,     2012			July 26,     2013			July 27,     2012
Service cost	$	956		$	102		$	1,470		$	309
Interest cost		214			163			590			492
Amortization of prior service cost		(17	)		0			(52	)		0
Amortization of actuarial loss (gain)		8			(7	)		24			(21	)
Net Periodic Cost	$	1,161		$	258		$	2,032		$	780