Note 15 Employee Benefit Plans (Tables)

Changes in benefit obligations for the plans described above were as follows (in thousands):



	As of September 27, 2014						As of September 28, 2013						As of September 29, 2012
Change in Benefit Obligations	U.S.			Non-U.S.			U.S.			Non-U.S.			U.S.			Non-U.S.
Beginning projected benefit obligation	$	26,702		$	44,590		$	29,601		$	35,171		$	26,885		$	25,396
Service cost	—			1,172			—			1,144			—			666
Interest cost	966			1,771			791			1,721			1,027			1,388
Actuarial (gain) loss	1,998			4,187			(2,050		)	3,561			4,121			9,729
Benefits paid	(660		)	(912		)	(674		)	(1,083		)	(2,432		)	(722		)
Other (1)	(1,655		)	(1,755		)	(966		)	4,076			—			(1,286		)
Ending projected benefit obligation	$	27,351		$	49,053		$	26,702		$	44,590		$	29,601		$	35,171

Ending accumulated benefit obligation	$	27,351		$	44,363		$	26,702		$	40,072		$	29,601		$	31,917


(1)	Related to miscellaneous items such as settlements, curtailments, foreign exchange movements, etc.

Changes in plan assets and funded status for the plans described above were as follows (in thousands):



	As of September 27, 2014						As of September 28, 2013						As of September 29, 2012
Change in Plan Assets	U.S.			Non-U.S.			U.S.			Non-U.S.			U.S.			Non-U.S.
Beginning fair value	$	20,767		$	28,255		$	20,443		$	24,853		$	18,809		$	26,087
Actual return	3,020			930			1,964			1,239			2,466			1,144
Employer contributions	—			394			—			589			1,600			295
Benefits paid	(660		)	(912		)	(674		)	(1,083		)	(2,432		)	(722		)
Actuarial gain (loss)	—			1,789			—			1,397			—			(463		)
Settlements	(1,655		)	—			(966		)	—			—			—
Foreign currency exchange rate differences	—			(1,407		)	—			1,260			—			(1,488		)
Ending fair value	$	21,472		$	29,049		$	20,767		$	28,255		$	20,443		$	24,853
Underfunded Status	$	(5,879	)	$	(20,004	)	$	(5,935	)	$	(16,335	)	$	(9,158	)	$	(10,318	)

Weighted-average asset allocations by asset category for the U.S. and non-U.S. plans were as follows:

The funded status of the plans, reconciled to the amount reported on the consolidated balance sheets, is as follows (in thousands):



	As of September 27, 2014						As of September 28, 2013						As of September 29, 2012
	U.S.			Non-U.S.			U.S.			Non-U.S.			U.S.			Non-U.S.
Components of Net Amount Recognized on Consolidated Balance Sheets:
Current liabilities	$	—		$	(894	)	$	—		$	(615	)	$	—		$	(395	)
Non-current liabilities	(5,879		)	(19,110		)	(5,935		)	(15,720		)	(9,158		)	(9,923		)
Net asset (liability) recognized on Consolidated Balance Sheets	$	(5,879	)	$	(20,004	)	$	(5,935	)	$	(16,335	)	$	(9,158	)	$	(10,318	)

Amounts recognized in AOCI (pre-tax) consisted of (in thousands):



	As of September 27, 2014				As of September 28, 2013				As of September 29, 2012
	U.S.		Non-U.S.		U.S.		Non-U.S.		U.S.		Non-U.S.
Unrecognized transition obligation	$	—	$	8	$	—	$	32	—		$	55
Unrecognized net actuarial loss	5,255		11,819		6,151		10,381		10,674		8,631
Accumulated other comprehensive loss	$	5,255	$	11,827	$	6,151	$	10,413	$	10,674	$	8,686

Estimated future benefit payments are as follows:

Projected Benefit Obligation

Weighted-average actuarial assumptions used to determine benefit obligations were as follows:



	U.S. Pensions				Non-U.S. Pensions
	As of				As of
	September 27, 2014		September 28, 2013		September 27, 2014		September 28, 2013
Discount rate	3.12	%	3.78	%	3.58	%	4.14	%
Rate of compensation increases	—	%	—	%	2.59	%	3.29	%

Weighted-average assumptions used to determine benefit costs were as follows:



	U.S. Pensions				Non-U.S. Pensions
	As of				As of
	September 27, 2014		September 28, 2013		September 27, 2014		September 28, 2013
Discount rate	3.78	%	2.75	%	4.14	%	4.39	%
Expected return on plan assets	4.50	%	4.00	%	3.50	%	3.50	%
Rate of compensation increases	—	%	—	%	3.29	%	0.97	%