Pension Plans and Other Postretirement Benefits

9 Months Ended

Jun. 25, 2016

Defined Benefit Pension Plans And Defined Benefit Postretirement Plans Disclosure [Abstract]

Pension Plans and Other Postretirement Benefits

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 25,			June 27,			June 25,			June 27,
	2016			2015			2016			2015
Interest cost	$	1,260		$	1,282		$	3,781		$	3,846
Expected return on plan assets		(854	)		(1,228	)		(2,563	)		(3,685	)
Amortization of net loss (gain)		1,304			1,131			3,913			3,392
Net periodic benefit cost	$	1,710		$	1,185		$	5,131		$	3,553

	Postretirement Benefits
	Three Months Ended						Nine Months Ended
	June 25,			June 27,			June 25,			June 27,
	2016			2015			2016			2015
Interest cost	$	130		$	144		$	400		$	431
Amortization of prior service credits		(100	)		(122	)		(300	)		(367	)
Amortization of net loss (gain)		(74	)		(49	)		(223	)		(147	)
Net periodic benefit (income)	$	(44	)	$	(27	)	$	(123	)	$	(83	)

The Partnership expects to contribute approximately $700 to the defined benefit pension plan during fiscal 2016. The projected annual contribution requirements related to the Partnership’s postretirement health care and life insurance benefit plan for fiscal 2016 is $1,025, of which $581 has been contributed during the nine months ended June 25, 2016.

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 2016, the Partnership accrued an additional $6,600 for its voluntary full withdrawal from a MEPP.  As of June 25, 2016 and September 26, 2015, the Partnership’s estimated obligation to these MEPPs was $24,503 and $18,041, respectively.  Due to the uncertainty regarding future factors that could trigger withdrawal liability, the Partnership is unable to determine the timing of the payment of the future withdrawal liability or additional future withdrawal liability, if any.