Note 9 Restructuring

6 Months Ended

Mar. 28, 2020

Restructuring and Related Activities [Abstract]

Restructuring and Related Activities Disclosure [Text Block]

Restructuring

The following table provides a summary of restructuring costs:

	Restructuring Expense
	Three Months Ended				Six Months Ended
	March 28, 2020		March 30, 2019		March 28, 2020		March 30, 2019
Severance costs (approximately 300 and 1,750 employees for the three and six months ended March 28, 2020, respectively)	$	4,725	$	—	$	11,453	$	—
Other exit costs (recognized as incurred)	44		—		52		—
Total - Q1 FY20 Plan	4,769		—		11,505		—
Costs incurred for other plans	3,587		3,012		6,011		5,151
Total - all plans	$	8,356	$	3,012	$	17,516	$	5,151

Q1 FY20 Plan

On October 28, 2019, the Company adopted a Company-wide restructuring plan ("Q1 FY20 Plan"). Under this plan, the Company expects to incur restructuring charges of approximately $10 million to $20 million, consisting primarily of cash severance costs, primarily in 2020. Further actions are expected to be implemented under the Q1 FY20 Plan in the second half of fiscal 2020 and cash payments of severance are expected to occur through the end of fiscal 2020. In addition, the Company is still in the process of completing restructuring actions under other plans.

Other Plans

Other plans include a number of plans for which costs are not expected to be material individually or in the aggregate.

All Plans

The Company’s Integrated Manufacturing Solutions ("IMS") segment incurred costs of $9 million for the six months ended March 28, 2020. This compares to a benefit incurred of $4 million for the six months ended March 30, 2019, primarily as a result of a recovery from a third party of certain environmental remediation costs. The Company’s CPS segment incurred costs of $6 million and $9 million for the six months ended March 28, 2020 and March 30, 2019, respectively. In addition, $3 million of costs incurred for SG&A headcount reductions were not allocated to IMS or CPS. The Company had accrued liabilities of $7 million and $5 million as of March 28, 2020 and September 28, 2019, respectively, for restructuring costs (exclusive of long-term environmental remediation liabilities).

In addition to costs expected to be incurred under the Q1 FY20 Plan, the Company expects to incur restructuring costs in future periods primarily for vacant facilities and former sites for which the Company is or may be responsible for environmental remediation.