Retirement Benefit Plan

9 Months Ended

Jul. 02, 2011

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 nine-month fiscal periods ended July 2, 2011 and July 3, 2010 included the following components:

	Three Fiscal Months Ended						Nine Fiscal Months Ended
	July 2,			July 3,			July 2,			July 3,
	2011			2010			2011			2010
	(expressed in thousands)
Service cost	$	124		$	81		$	359		$	264
Interest cost		205			182			594			594
Expected return on plan assets		(181	)		(173	)		(526	)		(566	)
Net amortization and deferral		39			3			114			12
Net periodic benefit cost	$	187		$	93		$	541		$	304

The weighted average expected long-term rate of return on plan assets used to determine the net periodic benefit cost for the three and nine-month fiscal periods ended July 2, 2011 and July 3, 2010 was 5.2% and 5.9%, respectively.