Pension Plans and Other Postretirement Benefits

6 Months Ended

Mar. 25, 2023

Retirement Benefits [Abstract]

Pension Plans and Other Postretirement Benefits

15.Pension Plans and Other Postretirement Benefits

The following table provides the components of net periodic benefit costs:

	Pension Benefits
	Three Months Ended						Six Months Ended
	March 25,			March 26,			March 25,			March 26,
	2023			2022			2023			2022
Interest cost	$	826		$	560		$	1,653		$	1,119
Expected return on plan assets		(338	)		(354	)		(677	)		(708	)
Amortization of net loss		481			600			963			1,199
Net periodic benefit cost	$	969		$	806		$	1,939		$	1,610

	Postretirement Benefits
	Three Months Ended						Six Months Ended
	March 25,			March 26,			March 25,			March 26,
	2023			2022			2023			2022
Interest cost	$	42		$	20		$	83		$	40
Amortization of prior service credits		(125	)		(125	)		(249	)		(249	)
Amortization of net (gain)		(193	)		(181	)		(387	)		(362	)
Net periodic benefit cost	$	(276	)	$	(286	)	$	(553	)	$	(571	)

The Partnership expects to voluntarily contribute approximately $4,000 to the defined benefit pension plan during fiscal 2023, of which $2,000 was contributed during the six months ended March 25, 2023. The projected annual contribution requirements related to the Partnership’s postretirement health care and life insurance benefit plan for fiscal 2023 is $627, of which $238 was contributed during the six months ended March 25, 2023. The components of net periodic benefit cost are included in the line item “Other, net” in the condensed consolidated statements of operations.

The Partnership contributes to multi-employer pension plans (“MEPPs”) in accordance with various collective bargaining agreements covering union employees. As one of the many participating employers in these MEPPs, the Partnership is responsible with the other participating employers for any plan underfunding. As of March 25, 2023 and September 24, 2022, the Partnership’s estimated obligation to these MEPPs was $21,950 and $22,496, respectively, as a result of its voluntary full withdrawal from certain MEPPs.