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Note 7 Restructuring
 3 Months Ended
Dec. 28, 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 $31.8 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 recorded employee termination benefits of $14.1 million for 2,150 employees, $11.0 million of costs related to facilities, and $4.5 million of asset impairment charges. These plans are expected to be completed in 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 September 28, 2013
$
682

 
$
5,596

 
$
6,278

Employee severance and benefits
(15
)
 
—

 
(15
)
Leases and facilities shutdown costs
903

 
2,204

 
3,107

Non-cash charges
234

 
378

 
612

Cash paid for employee terminations
(139
)
 
—

 
(139
)
Cash paid for leases and facilities shutdown costs
(903
)
 
(2,260
)
 
(3,163
)
Non-cash charges
(234
)
 
(378
)
 
(612
)
Accrual balance at December 28, 2013
$
528

 
$
5,540

 
$
6,068



The Company's IMS segment incurred restructuring costs under all restructuring plans of $1.6 million and $1.2 million for the first quarter of 2014 and 2013, respectively.