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Note 12 - Deferred Compensation
12 Months Ended
Sep. 28, 2013
Compensation Related Costs [Abstract]  
Compensation Related Costs, General [Text Block]

12. DEFERRED COMPENSATION


We are obligated to make fixed payments of approximately $114,000 per year to our founder and former chief executive officer and his ex-wife pursuant to a retirement agreement. The payments will be made for the longer of the executive’s remaining life or his ex-wife’s remaining life, if she survives him. We have fully accrued the present value of the expected payments due over the combined life expectancy of the executive and his ex-wife. We recognized expenses of approximately $94,000 in 2013, $59,000 in 2012, and $62,000 in 2011, related to this agreement. Our expenses of $94,000 in fiscal 2013 included a one-time charge of $40,000 incurred as a result of reducing the discount rate used in measuring the present value of our deferred compensation obligation from the 8% rate used in fiscal 2012 and 2011 to 6% for fiscal 2013.