XML 63 R36.htm IDEA: XBRL DOCUMENT v2.4.0.6
Note 11 - Employee Benefit Plans (Tables)
12 Months Ended
Sep. 29, 2012
Schedule of Amounts Recognized in Balance Sheet [Table Text Block]
   
Year Ended
 
(In thousands)
 
September 29,
2012
   
October 1,
2011
   
October 2,
2010
 
Change in benefit obligation:
                 
Benefit obligation at beginning of year
  $ 3,231     $ 4,280     $ 4,289  
Amendments
    -       306       -  
Interest cost
    146       193       211  
Actuarial loss
    218       69       182  
Settlement
    (218 )     (1,423 )     -  
Distributions
    (196 )     (194 )     (402 )
Benefit obligation at end of year
  $ 3,181     $ 3,231     $ 4,280  
                         
Change in plan assets:
                       
Fair value of plan assets at beginning of year
  $ 1,660     $ 3,017     $ 3,053  
Actual return on plan assets
    287       10       366  
Employer contributions
    206       477       -  
Settlement
    (218 )     (1,651 )     -  
Distributions
    (196 )     (193 )     (402 )
Fair value of plan assets at end of year
  $ 1,739     $ 1,660     $ 3,017  
                         
Reconciliation of funded status to net amount recognized:                        
Funded status
  $ (1,442 )   $ (1,571 )   $ (1,263 )
Net amount recognized
  $ (1,442 )   $ (1,571 )   $ (1,263 )
                         
Amounts recognized on the consolidated balance sheet:                        
Accrued benefit liability
  $ (1,442 )   $ (1,571 )   $ (1,263 )
Accumulated other comprehensive loss (net of tax)
    859       909       1,225  
Net amount recognized
  $ (583 )   $ (662 )   $ (38 )
                         
Amounts recognized in accumulated other comprehensive loss:
                       
Unrecognized net loss
  $ 1,386     $ 1,466     $ 1,975  
Net amount recognized
  $ 1,386     $ 1,466     $ 1,975  
                         
Other changes in plan assets and benefit obligations recognized in other comprehensive income (loss):
                       
Net loss (gain)
  $ (31 )   $ (206 )   $ 16  
Amortization of net loss
    (49 )     (304 )     (195 )
Total recognized in other comprehensive income (loss)
  $ (80 )   $ (510 )   $ (179 )
   
Year Ended
 
(In thousands)
 
September 29,
2012
   
October 1,
2011
   
October 2,
2010
 
Change in benefit obligation:
                 
Benefit obligation at beginning of year
  $ 6,102     $ 5,590     $ 5,218  
Service cost
    217       176       165  
Interest cost
    301       282       278  
Actuarial loss
    1,085       297       95  
Distributions
    (244 )     (243 )     (166 )
Benefit obligation at end of year
  $ 7,461     $ 6,102     $ 5,590  
                         
Change in plan assets:
                       
Actual employer contributions
  $ 244     $ 244     $ 166  
Actual distributions
    (244 )     (244 )     (166 )
Plan assets at fair value at end of year
  $ -     $ -     $ -  
                         
Reconciliation of funded status to net amount recognized:                        
Funded status
  $ (7,461 )   $ (6,102 )   $ (5,590 )
Net amount recognized
  $ (7,461 )   $ (6,102 )   $ (5,590 )
                         
Amounts recognized in accumulated other comprehensive loss:
                       
Unrecognized net loss
  $ 2,324     $ 1,330     $ 1,067  
Unrecognized prior service cost
    227       454       681  
Net amount recognized
  $ 2,551     $ 1,784     $ 1,748  
                         
Other changes in plan assets and benefit obligations recognized in other comprehensive income (loss):
                       
Net loss
  $ 1,085     $ 297     $ 95  
Prior service costs
    (227 )     (227 )     (227 )
Amortization of net loss
    (91 )     (34 )     (30 )
Total recognized in other comprehensive income (loss)
  $ 767     $ 36     $ (162 )
Schedule of Net Benefit Costs [Table Text Block]
   
Year Ended
 
(In thousands)
 
September 29,
2012
   
October 1,
2011
   
October 2,
2010
 
Interest cost
  $ 146     $ 193     $ 211  
Expected return on plan assets
    (134 )     (211 )     (200 )
Recognized net actuarial loss
    49       304       195  
Net periodic pension cost
  $ 61     $ 286     $ 206  
   
Year Ended
 
(In thousands)
 
September 29,
2012
   
October 1,
2011
   
October 2,
2010
 
Service cost
  $ 217     $ 176     $ 165  
Interest cost
    301       282       278  
Prior service cost
    227       227       227  
Amortization of net loss
    91       34       31  
Net periodic pension cost
  $ 836     $ 719     $ 701  
Schedule of Expected Benefit Payments [Table Text Block]
Fiscal year(s)
 
In thousands
 
2013
  $ 211  
2014
    210  
2015
    206  
2016
    211  
2017
    205  
2018 - 2022
    996  
Fiscal year(s)
 
(In thousands)
 
2013
  $ 244  
2014
    244  
2015
    244  
2016
    294  
2017
    325  
2018- 2022
    1,536  
Delaware Plan [Member]
 
Fair Value, Assets Measured on Recurring Basis [Table Text Block]
(In thousands)
 
Total at
September 29,
2012
   
Quoted Prices
 in Active
Markets
 (Level 1)
   
Observable
 Inputs
 (Level 2)
   
Unobservable
Inputs 
(Level 3)
 
Large-cap equities
  $ 684     $ 684     $ -     $ -  
Mid-cap equities
    155       155       -       -  
Small-cap equities
    98       98       -       -  
International equities
    103       103       -       -  
Fixed income securities
    646       646       -       -  
Cash and cash equivalents
    53       -       53       -  
Total
  $ 1,739     $ 1,686     $ 53     $ -  
(In thousands)
 
Total at
October 1,
 2011
   
Quoted Prices
in Active
Markets 
(Level 1)
   
Observable
 Inputs 
(Level 2)
   
Unobservable
 Inputs 
(Level 3)
 
Large-cap equities
  $ 641     $ 641     $ -     $ -  
Mid-cap equities
    151       151       -       -  
Small-cap equities
    101       101       -       -  
International equities
    100       100       -       -  
Fixed income securities
    652       652       -       -  
Cash and cash equivalents
    15       -       15       -  
Total
  $ 1,660     $ 1,645     $ 15     $ -  
Delaware Plan [Member]
 
Schedule of Assumptions Used [Table Text Block]
   
Measurement Date
 
   
September 29,
2012
   
October 1,
2011
   
October 2,
2010
 
Assumptions at year-end:
                 
Discount rate
    4.00 %     4.75 %     5.25 %
Rate of increase in compensation levels
    N/A       N/A       N/A  
Expected long-term rate of return on assets
    8.00 %     8.00 %     8.00 %
SERP [Member]
 
Schedule of Assumptions Used [Table Text Block]
   
Measurement Date
 
   
September 29,
2012
   
October 1,
2011
   
October 2,
2010
 
Assumptions at year-end:
                 
Discount rate
    4.00 %     4.75 %     5.25 %
Rate of increase in compensation levels
    3.00 %     3.00 %     3.00 %
Delaware Plan [Member]
 
Schedule of Allocation of Plan Assets [Table Text Block]
   
Target Allocation
   
Percentage of Plan Assets at Measurement Date
 
   
September 29,
2012
   
September 29,
2012
   
October 1,
2011
   
October 2,
2010
 
                         
Large-cap equities
    35.0 %     39.3 %     38.6 %     26.1 %
Mid-cap equities
    8.0 %     8.9 %     9.1 %     9.0 %
Small-cap equities
    9.0 %     5.6 %     6.1 %     8.7 %
International equities
    8.0 %     5.9 %     6.0 %     16.8 %
Fixed income securities
    40.0 %     37.2 %     39.3 %     38.1 %
Cash and cash equivalents
    0.0 %     3.1 %     0.9 %     1.3 %