Pension Plans and Other Postretirement Benefits

9 Months Ended

Jun. 27, 2015

Defined Benefit Pension Plans And Defined Benefit Postretirement Plans Disclosure [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
	Three Months Ended						Nine Months Ended
	June 27,			June 28,			June 27,			June 28,
	2015			2014			2015			2014
Interest cost	$	1,282		$	1,443		$	3,846		$	4,330
Expected return on plan assets		(1,228	)		(1,275	)		(3,685	)		(3,826	)
Amortization of net loss (gain)		1,131			1,123			3,392			3,369
Net periodic benefit cost	$	1,185		$	1,291		$	3,553		$	3,873

	Postretirement Benefits
	Three Months Ended						Nine Months Ended
	June 27,			June 28,			June 27,			June 28,
	2015			2014			2015			2014
Interest cost	$	144		$	161		$	431		$	484
Amortization of prior service costs		(122	)		(122	)		(367	)		(367	)
Amortization of net loss (gain)		(49	)		(46	)		(147	)		(137	)
Net periodic benefit cost	$	(27	)	$	(7	)	$	(83	)	$	(20	)

There are no projected minimum employer cash contribution requirements under ERISA for fiscal 2015 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 2015 is $1,276, of which $754 has been contributed during the nine months ended June 27, 2015.

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 June 27, 2015, the Partnership had accrued $6,786 for its estimated obligation to certain MEPPs due to the Partnership’s voluntary partial withdrawal from one such MEPP and full withdrawal from four other 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.