Pension Plans and Other Postretirement Benefits

3 Months Ended

Dec. 24, 2011

Pension Plans and Other Postretirement Benefits [Abstract]

Pension Plans and Other Postretirement Benefits

12.	Pension Plans and Other Postretirement Benefits

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

	Pension Benefits						Postretirement Benefits
	Three Months Ended						Three Months Ended
	December 24,			December 25,			December 24,			December 25,
	2011			2010			2011			2010

Service cost	$	-		$	-		$	2		$	2
Interest cost		1,578			1,706			200			214
Expected return on plan assets		(1,416	)		(1,574	)		-			-
Amortization of prior service credit		-			-			(122	)		(122	)
Recognized net actuarial loss		1,318			1,179			-			(9	)
Net periodic benefit cost	$	1,480		$	1,311		$	80		$	85

There are no projected minimum employer cash contribution requirements under ERISA laws for fiscal 2012 under our defined benefit pension plan. The projected annual contribution requirements related to the Partnership's postretirement health care and life insurance benefit plan for fiscal 2012 is $1,669, of which $330 has been contributed during the three months ended December 24, 2011.

- Definition

The entire disclosure for pension and other postretirement benefits.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

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-Name Accounting Standards Codification

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-Name Statement of Financial Accounting Standard (FAS)

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Reference 3: http://www.xbrl.org/2003/role/presentationRef

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-Name Statement of Financial Accounting Standard (FAS)

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-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

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-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

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Reference 12: http://www.xbrl.org/2003/role/presentationRef

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-Name Statement of Financial Accounting Standard (FAS)

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