Employee Benefit Plans (Tables)

12 Months Ended

Sep. 28, 2013

Employee Benefit Plans [Abstract]

Schedule of defined benefit plans disclosure

Projected Benefit Obligation, Fair Value of Plan Assets and Funded Status. The following tables provide a reconciliation of the changes in the benefit obligations and the fair value of the plan assets for fiscal 2013 and 2012 and a statement of the funded status for both years.  Under the Partnership’s cash balance defined benefit pension plan, the accumulated benefit obligation and the projected benefit obligation are the same.

	Pension Benefits						Retiree Health and Life Benefits
	2013			2012			2013			2012
Reconciliation of benefit obligations:
Benefit obligation at beginning of year	$	165,906		$	159,119		$	20,232		$	20,895
Service cost		-			-			8			7
Interest cost		5,229			6,311			586			802
Actuarial (gain) loss		(11,446	)		14,089			(1,784	)		(74	)
Lump sum benefits paid		(3,155	)		(5,498	)		-			-
Ordinary benefits paid		(7,903	)		(8,115	)		(1,288	)		(1,398	)
Benefit obligation at end of year	$	148,631		$	165,906		$	17,754		$	20,232
Reconciliation of fair value of plan assets:
Fair value of plan assets at beginning of year	$	133,873		$	132,898		$	-		$	-
Actual return on plan assets		(2,039	)		14,588			-			-
Employer contributions		-			-			1,288			1,398
Lump sum benefits paid		(3,155	)		(5,498	)		-			-
Ordinary benefits paid		(7,903	)		(8,115	)		(1,288	)		(1,398	)
Fair value of plan assets at end of year	$	120,776		$	133,873		$	-		$	-
Funded status:
Funded status at end of year	$	(27,855	)	$	(32,033	)	$	(17,754	)	$	(20,232	)
Amounts recognized in consolidated balance
sheets consist of:
Net amount recognized at end of year	$	(27,855	)	$	(32,033	)	$	(17,754	)	$	(20,232	)
Less: Current portion		-			-			1,427			1,427
Non-current benefit liability	$	(27,855	)	$	(32,033	)	$	(16,327	)	$	(18,805	)
Amounts not yet recognized in net periodic benefit cost and
included in accumulated other comprehensive income (loss):
Actuarial net (loss) gain	$	(49,986	)	$	(59,397	)	$	3,683		$	1,899
Prior service credits		-			-			1,379			1,869
Net amount recognized in accumulated other comprehensive
(loss) income	$	(49,986	)	$	(59,397	)	$	5,062		$	3,768

Percentage allocation of plan assets

The following table presents the actual allocation of assets held in trust as of:

	September			September
		28, 2013			29, 2012
Fixed income securities		85	%		85	%
Equity securities		15	%		15	%
		100	%		100	%

Schedule of measurement of partnership's pension plan assets by category

The following table describes the measurement of the Partnership’s pension plan assets by asset category as of:

	September 28, 2013		September 29, 2012
Short term investments  (1)	$	1,516	$	1,309
Equity securities:  (1) (2)
Domestic		11,780		13,187
International		5,959		6,727
Fixed income securities (1) (3)		101,521		112,650
	$	120,776	$	133,873

(1)   Includes funds which are not publicly traded and are valued at the net asset value of the units provided by the fund issuer.

(2)   Includes funds which invest primarily in a diversified portfolio of publicly traded U.S. and Non-U.S. common stock.

(3)   Includes funds which invest primarily in publicly traded and non-publicly traded, investment grade corporate bonds, U.S. government bonds and asset-backed securities.

Schedule of expected benefit payments

Projected Contributions and Benefit Payments.  There are no projected minimum funding requirements under the Partnership’s defined benefit pension plan for fiscal 2014.  Estimated future benefit payments for both pension and retiree health and life benefits are as follows:

Fiscal Year	Pension Benefits		Retiree Health and Life Benefits
2014		30,745		1,337
2015		12,968		1,270
2016		12,474		1,194
2017		11,033		1,111
2018		10,923		1,036
2019 through 2023		46,319		3,935

Schedule of net benefit costs

Effect on Operations. The following table provides the components of net periodic benefit costs included in operating expenses for fiscal 2013, 2012 and 2011:

	Pension Benefits									Retiree Health and Life Benefits
	2013			2012			2011			2013			2012			2011
Service cost	$	-		$	-		$	-		$	8		$	7		$	7
Interest cost		5,229			6,311			6,822			586			802			855
Expected return on plan assets		(5,281	)		(5,665	)		(6,295	)		-			-			-
Amortization of prior service credit		-			-			-			(490	)		(490	)		(490	)
Recognized net actuarial loss		5,285			5,271			4,721			-			-			(35	)
Net periodic benefit costs	$	5,233		$	5,917		$	5,248		$	104		$	319		$	337

Schedule of assumptions used

Actuarial Assumptions.  The assumptions used in the measurement of the Partnership’s benefit obligations as of September 28, 2013 and September 29, 2012 are shown in the following table:

	Pension Benefits						Retiree Health and Life Benefits
	2013			2012			2013			2012
Weighted-average discount rate		4.375	%		3.500	%		3.750	%		3.000	%
Average rate of compensation increase		n/a			n/a			n/a			n/a
Health care cost trend		n/a			n/a			7.330	%		7.530	%

The assumptions used in the measurement of net periodic pension benefit and postretirement benefit costs for fiscal 2013, 2012 and 2011 are shown in the following table:

	Pension Benefits									Retiree Health and Life Benefits
	2013			2012			2011			2013			2012			2011
Weighted-average discount rate		3.500	%		4.375	%		4.750	%		3.000	%		4.000	%		4.250	%
Average rate of compensation
increase		n/a			n/a			n/a			n/a			n/a			n/a
Weighted-average expected long-
term rate of return on plan assets		4.500	%		4.800	%		5.000	%		n/a			n/a			n/a
Health care cost trend		n/a			n/a			n/a			7.530	%		7.740	%		7.950	%

Total contributions made to multiemployer pension plans

While no multiemployer pension plan that the Partnership contributed to is individually significant to the Partnership, the table below discloses the three largest MEPPs to which the Partnership contributes.  The financial health of a MEPP is indicated by the zone status, as defined by the PPA, which represents the funded status of the plan as certified by the plan's actuary.  Plans in the red zone are less than 65% funded, the yellow zone are between 65% and 80% funded, and green zone are at least 80% funded.  Total contributions made by the Partnership to multiemployer pension plans for the fiscal year ended September 28, 2013 are shown below and reflect contributions made from the Inergy Propane Acquisition Date.

			PPA Zone Status				Contributions
Pension Fund	EIN/Pension Plan Number		2013	2012	FIP/RP Status		2013		2012		Contributions greater than 5% of Total Plan Contributions	Expiration date of CBA
New England Teamsters & Trucking Industry Pension Fund		04-6372430	Red (a)	Red (a)	Implemented		$	562	$	30	No	March 2014 - April 2016
Local 282 Pension Trust Fund		11-6245313	Green (b)	Green (b)		n/a		284		66	No	September 2014
Teamsters Industrial Employees Pension Fund		22-6099363	Red (c)	Red (c)	Implemented			179		15	No	June 2017
Other (d)								137		48	No	n/a
							$	1,162	$	159

(a)	Based on most recent available valuation information for plan years ended September 2012.
(b)	Based on most recent available valuation information for plan years ended February 2013.
(c)	Based on most recent available valuation information for plan years ending December 2013.
(d)	Includes the MEPPs from which the Partnership withdrew in fiscal 2013.