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Restructuring Charges
 6 Months Ended
Mar. 30, 2013
Restructuring [Abstract]  
Restructuring Charges
Restructuring Charges

In the first quarter of 2013, as part of our strategy to reduce costs and to realign our business, we implemented a restructuring of our business and recorded restructuring charges of $15.5 million. The restructuring charges included $15.5 million for severance and related costs associated with 168 employees notified of termination during the first quarter of 2013 and $27 thousand of charges related to excess facilities. In addition, the first quarter of 2013 restructuring charges include a benefit of $0.1 million related to adjusting facility accruals recorded in historical periods.

In the second quarter of 2013, we adopted a plan to further restructure our workforce and related facilities to enhance long-term profitability and recorded a restructuring charge of $15.8 million. The restructuring charges included $14.4 million for severance and related costs associated with 120 employees notified of termination in the second quarter and $1.4 million related to facility consolidations.
In the second quarter of 2012, we implemented a restructuring of our business and recorded restructuring charges of $20.8 million. The restructuring charges included $20.0 million for severance and related costs associated with 168 employees notified of termination during the second quarter of 2012 and $0.8 million of charges related to excess facilities.

The employee terminations described above triggered curtailments of a non-U.S. pension plan and interim remeasurements of the pension plan's assets and liabilities. The remeasurements resulted in decreases in the plan's net unrecognized losses which were recorded in accumulated other comprehensive income of $2.1 million, $0.6 million and $1.2 million in the second quarter of 2013, the first quarter of 2013 and the second quarter of 2012, respectively, net of tax.

The following table summarizes restructuring accrual activity for the six months ended March 30, 2013:
 
 
2013 Restructuring Charges
 

 
 
 
 
Employee Severance and Related Benefits
 
Facility Closures and Related Costs
 
Total
 
Historical (1)
 
Total
 
 
(in thousands)
October 1, 2012
 
$
—

 
$
—

 
$
—

 
$
4,461

 
$
4,461

Charges to operations
 
29,958

 
1,461

 
31,419

 
(207
)
 
31,212

Cash disbursements
 
(18,948
)
 
(337
)
 
(19,285
)
 
(4,096
)
 
(23,381
)
Foreign exchange impact
 
(333
)
 
(15
)
 
(348
)
 
11

 
(337
)
Accrual, March 30, 2013
 
$
10,677

 
$
1,109

 
$
11,786

 
$
169

 
$
11,955


(1) The historical balances and activity are primarily for employee severance and related benefits related to the 2012 restructuring charges.

The accrual for facility closures and related costs is included in accrued expenses and other liabilities in the consolidated balance sheet, and the accrual for employee severance and related benefits is included in accrued compensation and benefits in the consolidated balance sheet.