Pension Plans and Other Postretirement Benefits

3 Months Ended

Dec. 26, 2020

Compensation And Retirement 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
	December 26,			December 28,
	2020			2019
Interest cost	$	534		$	720
Expected return on plan assets		(319	)		(320	)
Amortization of net loss		898			862
Net periodic benefit cost	$	1,113		$	1,262

	Postretirement Benefits
	Three Months Ended
	December 26,			December 28,
	2020			2019
Interest cost	$	19		$	37
Amortization of prior service credits		(124	)		(124	)
Amortization of net (gain)		(181	)		(197	)
Net periodic benefit cost	$	(286	)	$	(284	)

The Partnership expects to contribute approximately $6,250 to the defined benefit pension plan during fiscal 2021.  The projected annual contribution requirements related to the Partnership’s postretirement health care and life insurance benefit plan for fiscal 2021 is $843, of which $165 was contributed during the three months ended December 26, 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 December 26, 2020 and September 26, 2020, the Partnership’s estimated obligation to these MEPPs was $20,137 and $20,396, respectively, as a result of its voluntary full withdrawal from certain MEPPs.