Retirement Benefits (Tables)

9 Months Ended

Jul. 01, 2016

Compensation And Retirement Disclosure [Abstract]

Schedule of Net Periodic Pension Cost

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).  The Company also sponsors a number of other non-U.S. defined benefit pension plans, primarily in Belgium, France and Germany.  In fiscal 2014, the Company offered vested terminated participants of its U.S. pension plan a one-time opportunity to elect a lump-sum payment from the plan in lieu of a lifetime annuity.  In the first fiscal quarter of 2015, the Company made a $16.6 million lump-sum payment to vested terminated pension plan participants from the plan, which resulted in an actuarial settlement charge of $3.0 million.  The charge was recorded in selling, general and administrative expenses.  Components of periodic pension cost consisted of the following:

In Thousands	Three Months Ended						Nine Months Ended
	July 1,			June 26,			July 1,			June 26,
	2016			2015			2016			2015
				(Recast)						(Recast)
Components of Net Periodic Cost
Service cost	$	2,871		$	2,841		$	8,773		$	8,286
Interest cost		4,412			4,192			13,052			12,643
Expected return on plan assets		(6,060	)		(6,407	)		(17,964	)		(19,123	)
Settlement		-			-			-			2,991
Amortization of prior service cost		119			17			345			51
Amortization of actuarial (gain) loss		1,580			1,135			4,639			3,451
Net periodic cost (benefit)	$	2,922		$	1,778		$	8,845		$	8,299