13. Pension Plans and Other Postretirement Benefits

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

	Pension Benefits
	Three Months Ended						Nine Months Ended
	June 29,			June 23,			June 29,			June 23,
	2013			2012			2013			2012
Interest cost	$	1,307		$	1,577		$	3,921		$	4,733
Expected return on plan assets		(1,320	)		(1,416	)		(3,961	)		(4,249	)
Recognized net actuarial loss		1,321			1,318			3,964			3,953
Net periodic benefit cost	$	1,308		$	1,479		$	3,924		$	4,437

	Postretirement Benefits
	Three Months Ended						Nine Months Ended
	June 29,			June 23,			June 29,			June 23,
	2013			2012			2013			2012
Service Cost	$	2		$	2		$	6		$	5
Interest cost		146			200			439			602
Amortization of prior service costs		(122	)		(122	)		(367	)		(367	)
Recognized net actuarial loss		—			—			—			—
Net periodic benefit cost	$	26		$	80		$	78		$	240

There are no projected minimum employer cash contribution requirements under ERISA laws for fiscal 2013 under the Partnership’s defined benefit pension plan. The projected annual contribution requirements related to the Partnership’s postretirement health care and life insurance benefit plan for fiscal 2013 is $1,427, of which $975 has been contributed during the nine months ended June 29, 2013.

As a result of the acquisition of Inergy Propane, the Partnership contributes to multi-employer pension plans (“MEPP”) 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. During the third quarter of fiscal 2013, the Partnership established an accrual of $6,000 for its estimated obligation to certain MEPPs due to the Partnership’s voluntary partial withdrawal from one such MEPP and full withdrawal from two MEPPs. Due to the uncertainty regarding future factors that could trigger withdrawal liability, including the integration of Inergy Propane, the Partnership is unable to determine the amount and timing of any future withdrawal liability, if any.