Retirement Benefit Plan

6 Months Ended

Mar. 30, 2013

Retirement Benefit Plan [Abstract]

Retirement Benefit Plan

12. Retirement Benefit Plan

One of the Company’s German subsidiaries has a non-contributory, defined benefit retirement plan for eligible employees. This plan provides benefits based on the employee’s years of service and compensation during the years immediately preceding retirement, early retirement, termination, disability, or death, as defined in the plan.

The cost for the plan for the three and six-fiscal month periods ended March 30, 2013 and March 31, 2012included the following components:

	Three Fiscal Months Ended				Six Fiscal Months Ended
		March 30,		March 31,		March 30,		March 31,
		2013		2012		2013		2012
	(expressed in thousands)
Service cost	$	174	$	104	$	344	$	211
Interest cost		194		211		384		427
Expected return on plan assets		(175)		(167)		(345)		(338)
Net amortization and deferral		132		20		260		40
Net periodic benefit cost	$	325	$	168	$	643	$	340

The weighted average expected long-term rate of return on plan assets used to determine the net periodic benefit cost for the three and six-fiscal month periods ended March 30, 2013 and March 31, 2012 was 5.2% and5.4%, respectively.