Note 7 Restructuring

6 Months Ended

Mar. 30, 2013

Restructuring and Related Activities [Abstract]

Restructuring and Related Activities Disclosure [Text Block]

Restructuring

Restructuring Plans — 2012

In 2012, the Company initiated restructuring plans related to plant closures and business reorganizations. Costs associated with these plans are expected to be $26.0 million and to include employee severance, costs related to facilities, asset impairment charges and other exit costs. In connection with actions taken to date under these plans, the Company recorded employee termination benefits of $13.4 million for 2,150 employees, of which $1.0 million was recorded during the second quarter of 2013, $3.2 million of costs related to facilities, of which $1.5 million was recorded during the second quarter of 2013, and $4.5 million of asset impairment charges, of which $1.0 million was recorded during the second quarter of 2013. These plans are expected to be completed in 2013. As of March 30, 2013, $5.5 million of severance remains payable and is expected to be paid in 2013.

Restructuring Plans — Prior to 2012

Due to completion of all actions under restructuring plans initiated prior to 2012 and immateriality of the remaining accrual balance related to such plans, these plans have been combined for disclosure purposes. In connection with these plans, the Company expects to incur restructuring costs in future periods associated primarily with vacant facilities until such time as those facilities have been sold or leased to third parties. The Company recorded no employee termination benefits or asset impairment charges and $3.4 million of costs related to facilities during the second quarter of 2013.

Costs incurred with respect to facilities consist primarily of (1) costs to maintain vacant facilities that are owned until such facilities can be sold and (2) the portion of the Company's lease payments that have not been recovered due to the absence of sublease income for vacant leased properties.

Below is a summary of restructuring costs associated with facility closures and other consolidation efforts for the above plans:

	2012 Restructuring Plan			Prior to 2012 Restructuring Plan			Total
	(In thousands)
Accrual balance at September 29, 2012	$	10,301		$	4,691		$	14,992
Employee severance and benefits	1,830			180			2,010
Leases and facilities shutdown costs	2,009			4,375			6,384
Non-cash charges	1,680			798			2,478
Total restructuring charges	5,519			5,353			10,872
Cash paid for employee terminations	(6,628		)	(399		)	(7,027		)
Cash paid for leases and facilities shutdown costs	(1,993		)	(4,622		)	(6,615		)
Non-cash charges	(1,680		)	(798		)	(2,478		)
Total charges utilized / payments	(10,301		)	(5,819		)	(16,120		)
Accrual balance at March 30, 2013	$	5,519		$	4,225		$	9,744

The Company's IMS segment incurred restructuring costs under all restructuring plans of $2.6 million and $4.2 million for the three and six months endedMarch 30, 2013, respectively. For the three and six months endedMarch 31, 2012, restructuring costs incurred for the Company's IMS segment was $4.3 million and $7.2 million, respectively.