Pension Plans and Other Postretirement Benefits

6 Months Ended

Mar. 30, 2024

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 30,			March 25,			March 30,			March 25,
	2024			2023			2024			2023
Interest cost	$	804		$	826		$	1,609		$	1,653
Expected return on plan assets		(314	)		(338	)		(629	)		(677	)
Amortization of net loss		426			481			851			963
Net periodic benefit cost	$	916		$	969		$	1,831		$	1,939

	Postretirement Benefits
	Three Months Ended						Six Months Ended
	March 30,			March 25,			March 30,			March 25,
	2024			2023			2024			2023
Interest cost	$	36		$	42		$	72		$	83
Amortization of prior service credits		(65	)		(125	)		(130	)		(249	)
Amortization of net (gain)		(192	)		(193	)		(383	)		(387	)
Net periodic benefit cost	$	(221	)	$	(276	)	$	(441	)	$	(553	)

The Partnership expects to contribute approximately $4,000 to the defined benefit pension plan during fiscal 2024, of which $2,000 was contributed during the six months ended March 30, 2024. The projected annual contribution requirements related to the Partnership’s postretirement health care and life insurance benefit plan for fiscal 2024 is $422, of which $182 was contributed during the six months ended March 30, 2024. 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 30, 2024 and September 30, 2023, the Partnership’s estimated obligation to these MEPPs was $20,732 and $21,398, respectively, as a result of its voluntary full withdrawal from certain MEPPs.