Note 10 - Employee Benefit Plans (Tables)

12 Months Ended

Sep. 28, 2013

Note 10 - Employee Benefit Plans (Tables) [Line Items]

Schedule of Amounts Recognized in Balance Sheet [Table Text Block]

	Year Ended
(In thousands)	September 28, 2013			September 29, 2012			October 1, 2011
Change in benefit obligation:
Benefit obligation at beginning of year	$	3,181		$	3,231		$	4,280
Amendments		-			-			306
Interest cost		128			146			193
Actuarial (gain) loss		(134	)		218			69
Settlement		-			(218	)		(1,423	)
Distributions		(202	)		(196	)		(194	)
Benefit obligation at end of year	$	2,973		$	3,181		$	3,231
Change in plan assets:
Fair value of plan assets at beginning of year	$	1,739		$	1,660		$	3,017
Actual return on plan assets		201			287			10
Employer contributions		307			206			477
Settlement		-			(218	)		(1,651	)
Distributions		(202	)		(196	)		(193	)
Fair value of plan assets at end of year	$	2,045		$	1,739		$	1,660
Reconciliation of funded status to net amount recognized:
Funded status	$	(928	)	$	(1,442	)	$	(1,571	)
Net amount recognized	$	(928	)	$	(1,442	)	$	(1,571	)
Amounts recognized on the consolidated balance sheet:
Accrued benefit liability	$	(928	)	$	(1,442	)	$	(1,571	)
Accumulated other comprehensive loss (net of tax)		706			859			909
Net amount recognized	$	(222	)	$	(583	)	$	(662	)
Amounts recognized in accumulated other comprehensive loss:
Unrecognized net loss	$	1,138		$	1,386		$	1,466
Net amount recognized	$	1,138		$	1,386		$	1,466
Other changes in plan assets and benefit obligations recognized in other comprehensive income (loss):
Net gain	$	(192	)	$	(31	)	$	(206	)
Amortization of net loss		(56	)		(49	)		(304	)
Total recognized in other comprehensive income (loss)	$	(248	)	$	(80	)	$	(510	)

	Year Ended
(In thousands)	September 28, 2013			September 29, 2012			October 1, 2011
Change in benefit obligation:
Benefit obligation at beginning of year	$	7,461		$	6,102		$	5,590
Service cost		242			217			176
Interest cost		287			301			282
Actuarial loss (gain)		(807	)		1,085			297
Distributions		(245	)		(244	)		(243	)
Benefit obligation at end of year	$	6,938		$	7,461		$	6,102
Change in plan assets:
Actual employer contributions	$	245		$	244		$	244
Actual distributions		(245	)		(244	)		(244	)
Plan assets at fair value at end of year	$	-		$	-		$	-
Reconciliation of funded status to net amount recognized:
Funded status	$	(6,938	)	$	(7,461	)	$	(6,102	)
Net amount recognized	$	(6,938	)	$	(7,461	)	$	(6,102	)
Amounts recognized in accumulated other comprehensive loss:
Unrecognized net loss	$	1,380		$	2,324		$	1,330
Unrecognized prior service cost		-			227			454
Net amount recognized	$	1,380		$	2,551		$	1,784
Other changes in plan assets and benefit obligations recognized in other comprehensive income (loss):
Net loss (gain)	$	(807	)	$	1,085		$	297
Prior service costs		(227	)		(227	)		(227	)
Amortization of net loss		(136	)		(91	)		(34	)
Total recognized in other comprehensive income (loss)	$	(1,170	)	$	767		$	36

Schedule of Net Benefit Costs [Table Text Block]

	Year Ended
(In thousands)	September 28, 2013			September 29, 2012			October 1, 2011
Interest cost	$	128		$	146		$	193
Expected return on plan assets		(142	)		(134	)		(211	)
Recognized net actuarial loss		56			49			304
Net periodic pension cost	$	42		$	61		$	286

	Year Ended
(In thousands)	September 28, 2013		September 29, 2012		October 1, 2011
Service cost	$	242	$	217	$	176
Interest cost		287		301		282
Prior service cost		227		227		227
Amortization of net loss		136		91		34
Net periodic pension cost	$	892	$	836	$	719

Schedule of Expected Benefit Payments [Table Text Block]

Fiscal year(s)	In thousands
2014	$	213
2015		209
2016		211
2017		205
2018		206
2019 - 2023		980

Fiscal year(s)	(In thousands)
2014	$	290
2015		290
2016		290
2017		290
2018		357
2019- 2023		1,846

Fair Value, Assets Measured on Recurring Basis [Table Text Block]

(In thousands)	Total at September 28, 2013		Quoted Prices in Active Markets (Level 1)		Observable Inputs (Level 2)
Current assets:
Cash equivalents	$	15,534	$	15,534	$	-
Other assets:
Cash surrender value of life insurance policies		6,145		-		6,145
Total	$	21,679	$	15,534	$	6,145

(In thousands)	Total at September 29, 2012		Quoted Prices in Active Markets (Level 1)		Observable Inputs (Level 2)
Other assets:
Cash surrender value of life insurance policies	$	5,146	$	-	$	5,146
Total	$	5,146	$	-	$	5,146

Delaware Plan [Member]

Note 10 - Employee Benefit Plans (Tables) [Line Items]

Schedule of Assumptions Used [Table Text Block]

	Measurement Date
	September 28, 2013			September 29, 2012			October 1, 2011
Assumptions at year-end:
Discount rate		4.75	%		4.00	%		4.75	%
Rate of increase in compensation levels	N/A			N/A			N/A
Expected long-term rate of return on assets		8.00	%		8.00	%		8.00	%

Pension Plan, Defined Benefit [Member]

Note 10 - Employee Benefit Plans (Tables) [Line Items]

Schedule of Allocation of Plan Assets [Table Text Block]

	Target Allocation			Percentage of Plan Assets at Measurement Date
	September 28, 2013			September 28, 2013			September 29, 2012			October 1, 2011
Large-cap equities		35.0	%		37.7	%		39.3	%		38.6	%
Mid-cap equities		8.0	%		8.1	%		8.9	%		9.1	%
Small-cap equities		9.0	%		8.5	%		5.6	%		6.1	%
International equities		8.0	%		7.5	%		5.9	%		6.0	%
Fixed income securities		40.0	%		36.1	%		37.2	%		39.3	%
Cash and cash equivalents		0.0	%		2.1	%		3.1	%		0.9	%

Fair Value, Assets Measured on Recurring Basis [Table Text Block]

(In thousands)	Total at September 28, 2013		Quoted Prices in Active Markets (Level 1)		Observable Inputs (Level 2)		Unobservable Inputs (Level 3)
Large-cap equities	$	771	$	771	$	-	$	-
Mid-cap equities		165		165		-		-
Small-cap equities		174		174		-		-
International equities		153		153		-		-
Fixed income securities		739		739		-		-
Cash and cash equivalents		43		-		43		-
Total	$	2,045	$	2,002	$	43	$	-

(In thousands)	Total at September 29, 2012		Quoted Prices in Active Markets (Level 1)		Observable Inputs (Level 2)		Unobservable Inputs (Level 3)
Large-cap equities	$	684	$	684	$	-	$	-
Mid-cap equities		155		155		-		-
Small-cap equities		98		98		-		-
International equities		103		103		-		-
Fixed income securities		646		646		-		-
Cash and cash equivalents		53		-		53		-
Total	$	1,739	$	1,686	$	53	$	-

Supplemental Employee Retirement Plan, Defined Benefit [Member]

Note 10 - Employee Benefit Plans (Tables) [Line Items]

Schedule of Assumptions Used [Table Text Block]

	Measurement Date
	September 28, 2013			September 29, 2012			October 1, 2011
Assumptions at year-end:
Discount rate		4.75	%		4.00	%		4.75	%
Rate of increase in compensation levels		3.00	%		3.00	%		3.00	%