Pension Plans and Other Postretirement Benefits

6 Months Ended

Mar. 28, 2020

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

Pension Plans and Other Postretirement Benefits

15. Pension Plans and Other Postretirement Benefits

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

	Pension Benefits
	Three Months Ended						Six Months Ended
	March 28,			March 30,			March 28,			March 30,
	2020			2019			2020			2019
Interest cost	$	720		$	985		$	1,440		$	1,971
Expected return on plan assets		(320	)		(430	)		(640	)		(861	)
Amortization of net loss		862			867			1,724			1,733
Net periodic benefit cost	$	1,262		$	1,422		$	2,524		$	2,843

	Postretirement Benefits
	Three Months Ended						Six Months Ended
	March 28,			March 30,			March 28,			March 30,
	2020			2019			2020			2019
Interest cost	$	38		$	68		$	75		$	137
Amortization of prior service credits		(125	)		(125	)		(249	)		(249	)
Amortization of net (gain)		(196	)		(190	)		(393	)		(380	)
Net periodic benefit cost	$	(283	)	$	(247	)	$	(567	)	$	(492	)

The Partnership expects to contribute approximately $3,800 to the defined benefit pension plan during fiscal 2020, of which $2,030 was contributed during the six months ended March 28, 2020.  The projected annual contribution requirements related to the Partnership’s postretirement health care and life insurance benefit plan for fiscal 2020 is $970, of which $444 was contributed during the six months ended March 28, 2020.  The components of net periodic benefit cost are included in the line item Other, net in the condensed consolidated statements of operations.

The Partnership contributes to multi-employer pension plans (“MEPPs”) 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 March 28, 2020 and September 28, 2019, the Partnership’s estimated obligation to these MEPPs was $20,910 and $21,441, respectively, as a result of its voluntary full withdrawal from certain MEPPs.