Employee Benefit Plans

6 Months Ended

May 02, 2014

Employee Benefit Plans

10. 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						Six Months Ended
	May 2,       2014			April 26,     2013			May 2,       2014			April 26,     2013
Service cost	$	2,894		$	2,974		$	5,623		$	6,271
Interest cost		4,765			4,382			9,577			8,794
Expected return on plan assets		(6,939	)		(5,632	)		(13,451	)		(11,305	)
Amortization of prior service cost		19			21			38			42
Amortization of actuarial loss		1,343			3,443			2,700			6,855
Net Periodic Cost	$	2,082		$	5,188		$	4,487		$	10,657
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						Six Months Ended
	May 2,       2014			April 26,     2013			May 2,       2014			April 26,     2013
Service cost	$	228		$	254		$	463		$	513
Interest cost		184			186			373			376
Amortization of prior service cost		(17	)		(17	)		(34	)		(34	)
Amortization of actuarial loss (gain)		(66	)		8			(134	)		16
Net Periodic Cost	$	329		$	431		$	668		$	871