Employee Benefit Plans (Tables)

12 Months Ended

Sep. 25, 2021

Compensation And Retirement Disclosure [Abstract]

Schedule of defined benefit plans disclosure

The following tables provide a reconciliation of the changes in the benefit obligations and the fair value of the plan assets for fiscal 2021 and 2020 and a statement of the funded status for both years.  Under the Partnership’s cash balance defined benefit pension plan, the accumulated benefit obligation and the projected benefit obligation are the same.

	Pension Benefits						Retiree Health and Life Benefits
	2021			2020			2021			2020
Reconciliation of benefit obligations:
Benefit obligation at beginning of year	$	115,232		$	115,471		$	5,999		$	6,929
Interest cost		2,263			2,726			77			151
Actuarial (gain) loss		(4,461	)		7,005			(431	)		(246	)
Lump sum benefits paid		(3,859	)		(3,623	)		—			—
Ordinary benefits paid		(6,060	)		(6,347	)		(683	)		(835	)
Benefit obligation at end of year	$	103,115		$	115,232		$	4,962		$	5,999
Reconciliation of fair value of plan assets:
Fair value of plan assets at beginning of year	$	80,001		$	80,913		$	—		$	—
Actual gain return on plan assets		1,540			5,223			—			—
Employer contributions		6,270			3,835			683			835
Lump sum benefits paid		(3,859	)		(3,623	)		—			—
Ordinary benefits paid		(6,060	)		(6,347	)		(683	)		(835	)
Fair value of plan assets at end of year	$	77,892		$	80,001		$	—		$	—
Funded status:
Funded status at end of year	$	(25,223	)	$	(35,231	)	$	(4,962	)	$	(5,999	)
Amounts recognized in consolidated balance sheets    consist of:
Net amount recognized at end of year	$	(25,223	)	$	(35,231	)	$	(4,962	)	$	(5,999	)
Less: current portion		—			—			710			843
Noncurrent benefit liability	$	(25,223	)	$	(35,231	)	$	(4,252	)	$	(5,156	)
Amounts not yet recognized in net periodic benefit cost    and included in accumulated other comprehensive    income (loss):
Actuarial net (loss) gain	$	(23,303	)	$	(32,286	)	$	4,465		$	4,757
Prior service credits		—			—			1,255			1,753
Net amount recognized in accumulated other    comprehensive (loss) income	$	(23,303	)	$	(32,286	)	$	5,720		$	6,510

Percentage allocation of plan assets

The following table presents the actual allocation of assets held in trust as of:

	September 25,	September 26,
	2021	2020
Fixed income securities	86%	86%
Equity securities	14%	14%
	100%	100%

Schedule of measurement of partnership's pension plan assets by category

The following table describes the measurement of the Partnership’s pension plan assets by asset category as of:

	September 25,		September 26,
	2021		2020
Short term investments (1)	$	1,467	$	1,485
Equity securities: (1) (2)
Domestic		4,129		4,138
International		7,167		7,117
Fixed income securities (1) (3)		65,129		67,261
	$	77,892	$	80,001

(1) Includes funds which are not publicly traded and are valued at the net asset value of the units provided by the fund issuer.

(2) Includes funds which invest primarily in a diversified portfolio of publicly traded U.S. and Non-U.S. common stock.

(3) Includes funds which invest primarily in publicly traded and non-publicly traded, investment grade corporate bonds, U.S. government bonds and asset-backed securities.

Schedule of expected benefit payments

The Partnership expects to contribute approximately $3,330 to the defined benefit pension plan during fiscal 2022.  Estimated future benefit payments for both pension and retiree health and life benefits are as follows:

	Pension		Retiree Health and
Fiscal Year	Benefits		Life Benefits
2022	$	25,105	$	710
2023		8,908		638
2024		7,984		567
2025		7,613		500
2026		7,362		437
2027 through 2031		27,912		1,394

Components of Net Periodic Benefit Costs

The following table provides the components of net periodic benefit costs included in operating expenses for fiscal 2021, 2020 and 2019:

	Pension Benefits									Retiree Health and Life Benefits
	2021			2020			2019			2021			2020			2019
Interest cost	$	2,263		$	2,726		$	3,943		$	77		$	151		$	275
Expected return on plan assets		(1,266	)		(1,270	)		(1,723	)		—			—			—
Amortization of prior service credit		—			—			—			(498	)		(498	)		(498	)
Settlement charge		958			1,051			—			—			—			—
Recognized net actuarial loss (gain)		3,289			3,448			3,466			(723	)		(786	)		(761	)
Net periodic benefit costs	$	5,244		$	5,955		$	5,686		$	(1,144	)	$	(1,133	)	$	(984	)

Schedule of assumptions used

The assumptions used in the measurement of the Partnership’s benefit obligations as of September 25, 2021 and September 26, 2020 are shown in the following table:

	Pension Benefits						Retiree Health and Life Benefits
	2021			2020			2021			2020
Weighted-average discount rate		2.500	%		2.125	%		1.750	%		1.375	%
Average rate of compensation increase	n/a			n/a			n/a			n/a
Health care cost trend	n/a			n/a				5.400	%		5.720	%

The assumptions used in the measurement of net periodic pension benefit and postretirement benefit costs for fiscal 2021, 2020 and 2019 are shown in the following table:

	Pension Benefits									Retiree Health and Life Benefits
	2021			2020			2019			2021			2020			2019
Weighted-average discount rate		2.125	%		2.875	%		4.000	%		1.375	%		2.375	%		3.750	%
Average rate of compensation increase	n/a			n/a			n/a			n/a			n/a			n/a
Weighted-average expected long-term    rate of return on plan assets		1.850	%		1.800	%		2.550	%	n/a			n/a			n/a
Health care cost trend	n/a			n/a			n/a				5.720	%		6.010	%		6.290	%

Total contributions made to multiemployer pension plans

While no multi-employer pension plan that the Partnership contributed to is individually significant to the Partnership, the table below discloses the MEPPs to which the Partnership contributes.  The financial health of a MEPP is indicated by the zone status, as defined by the PPA, which represents the funded status of the plan as certified by the plan's actuary.  Plans in the red zone are less than 65% funded, the yellow zone are between 65% and 80% funded, and green zone are at least 80% funded.  Total contributions made by the Partnership to multi-employer pension plans for the fiscal years ended September 25, 2021, September 26, 2020 and September 28, 2019 are shown below.

		PPA Zone Status			Contributions						Contributions greater than 5% of	Expiration
Pension Fund	EIN/Pension Plan Number	2021	2020	FIP/RP Status	2021		2020		2019		Total Plan Contributions	date of CBA
Local 282 Pension Trust (1)	11-6245313	Green	Green	n/a	$	277	$	272	$	272	No	August 2024
Western Conference of Teamsters    Pension Plan (2)	91-6145047	Green	Green	n/a		17		24		27	No	February 2024
					$	294	$	296	$	299

(1) Based on most recent available valuation information for plan year ended February 2021.

(2) Based on most recent available valuation information for plan year ended December 2020.