Retirement Benefit Plan

6 Months Ended

Mar. 31, 2012

Retirement Benefit Plan [Abstract]

Retirement Benefit Plan

10. 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 31, 2012 and April 2, 2011 included the following components:

	Three Fiscal Months Ended						Six Fiscal Months Ended
	March 31,			April 2,			March 31,			April 2,
	2012			2011			2012			2011
	(expressed in thousands)
Service cost	$	104		$	118		$	211		$	235
Interest cost		211			195			427			389
Expected return on plan assets		(167	)		(173	)		(338	)		(345	)
Net amortization and deferral		20			38			40			75
Net periodic benefit cost	$	168		$	178		$	340		$	354

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 31, 2012 and April 2, 2011 was 5.4% and 5.2%, respectively.