Note 8 Restructuring

9 Months Ended

Jun. 27, 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				Nine Months Ended
	June 27, 2020		June 29, 2019		June 27, 2020		June 29, 2019
Severance costs (approximately 20 and 1,770 employees for the three and nine months ended June 27, 2020, respectively)	$	1,430	$	—	$	12,882	$	—
Other exit costs (recognized as incurred)	17		—		69		—
Total - Q1 FY20 Plan	1,447		—		12,951		—
Costs incurred for other plans	1,366		7,986		7,377		13,137
Total - all plans	$	2,813	$	7,986	$	20,328	$	13,137

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 $13 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 fourth quarter of fiscal 2020 and cash payments of severance are expected to occur through the first quarter of fiscal 2021. 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 $10 million for the nine months ended June 27, 2020. This compares to a benefit incurred of $3 million for the nine months ended June 29, 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 $8 million and $16 million for the nine months ended June 27, 2020 and June 29, 2019, respectively. In addition, $2 million of costs were incurred during the nine months ended June 27, 2020 for SG&A headcount reductions and were not allocated to the Company's IMS and CPS segments. The Company had accrued liabilities of $6 million and $5 million as of June 27, 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.