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 28, 2013			December 29, 2012			December 28, 2013			December 29, 2012

Service cost	$	-		$	-		$	1		$	2
Interest cost		1,443			1,307			160			146
Expected return on plan assets		(1,275	)		(1,320	)		-			-
Amortization of prior service costs		-			-			(122	)		(122	)
Amortization of net loss (gain)		1,123			1,321			(46	)		-
Net periodic benefit cost	$	1,291		$	1,308		$	(7	)	$	26

There are no projected minimum employer cash contribution requirements under ERISA laws for fiscal 2014 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 2014 is $1,337, of which $216 has been contributed during the three months ended December 28, 2013.

As a result of the Inergy Propane Acquisition, 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. As of December 28, 2013, the Partnership had accrued $6,953 for its estimated obligation to certain MEPPs due to the Partnership’s voluntary partial withdrawal from one such MEPP and full withdrawal from four 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.