Note 10 Restructuring Costs

12 Months Ended

Sep. 28, 2013

Restructuring and Related Activities [Abstract]

Restructuring and Related Activities Disclosure [Text Block]

Restructuring Costs

Restructuring Plans - 2012

In 2012, the Company initiated restructuring plans related to four plant closures and business reorganizations. Costs associated with these plans are expected to be $29.8 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 has recorded employee termination benefits of $14.1 million for 2,150 employees, $9.9 million of costs related to facilities and $4.5 million of asset impairment charges. These plans are expected to be completed within the next six months. As of September 28, 2013, $0.7 million of severance remains payable and is expected to be paid in early 2014.

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. The Company expects to pay the majority of accrued restructuring costs by the end of 2015. In connection with these plans, the Company expects to incur restructuring costs in future periods associated primarily with former sites for which the Company is or may be responsible for environmental remediation and vacant facilities. Costs incurred with respect to vacant 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 and operating costs 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:

	2012 Restructuring Plan			Prior to 2012 Restructuring Plans			Total
	(In thousands)
Accrual balance at October 2, 2010	$	—		$	6,532		$	6,532
Employee severance and benefits	—			9,041			9,041
Leases and facilities shutdown costs	—			19,683			19,683
Non-cash charges	—			5,725			5,725
Cash paid for employee terminations	—			(8,144		)	(8,144		)
Cash paid for leases and facilities shutdown costs	—			(19,369		)	(19,369		)
Non-cash charges	—			(5,725		)	(5,725		)
Accrual balance at October 1, 2011	—			7,743			7,743
Employee severance and benefits	11,618			827			12,445
Leases and facilities shutdown costs	545			14,465			15,010
Non-cash charges	3,482			3,396			6,878
Cash paid for employee terminations	(1,317		)	(5,776		)	(7,093		)
Cash paid for leases and facilities shutdown costs	(545		)	(12,568		)	(13,113		)
Non-cash charges	(3,482		)	(3,396		)	(6,878		)
Accrual balance at September 29, 2012	10,301			4,691			14,992
Employee severance and benefits	2,426			358			2,784
Leases and facilities shutdown costs	7,562			10,223			17,785
Non-cash charges	2,773			1,568			4,341
Cash paid for employee terminations	(12,041		)	(573		)	(12,614		)
Cash paid for leases and facilities shutdown costs	(7,566		)	(9,103		)	(16,669		)
Non-cash charges	(2,773		)	(1,568		)	(4,341		)
Accrual balance at September 28, 2013	$	682		$	5,596		$	6,278

The Company's IMS segment incurred restructuring costs under all restructuring plans of $11.9 million, $19.0 million and $14.2 million for 2013, 2012 and 2011, respectively.