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Pension Plans

6 Months Ended

Mar. 29, 2013

5Pension Plans

The Company has non-contributory defined benefit pension plans covering certain U.S. employees. Retirement benefits are generally provided based on the employees’ years of service and average earnings. Normal retirement age is 65, with provisions for earlier retirement.

The components of net periodic benefit cost related to Company sponsored defined benefit plans for the three and six month periods ended March 29, 2013 and March 30, 2012 were as follows:



	Three Months Ended				Six Months Ended
	March 29		March 30		March 29		March 30
	2013		2012		2013		2012
Components of net periodic benefit cost:
Service cost	$	-	$	-	$	-	$	-
Interest on projected benefit obligation		240		267		499		518
Less estimated return on plan assets		253		230		489		471
Amortization of unrecognized losses		249		123		333		168
	$	236	$	160	$	343	$	215

- Definition

The entire disclosure for pension and other postretirement benefits.

+ References

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-Name Statement of Financial Accounting Standard (FAS)

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+ Details