Employee Benefit Plans

3 Months Ended

Mar. 29, 2013

Compensation and Retirement Disclosure [Abstract]

Employee Benefit Plans

Employee Benefit Plans

Retirement Plans

The Company maintains a non-contributory defined benefit pension plan covering substantially all U.S. hourly employees (the U.S. Plan). In addition, the employees at Euramax Coated Products Limited and Ellbee Limited participate in a single employer pension plan (the UK Plan). The measurement date for the U.S. and UK plans is the last day of the fiscal year. The Company curtailed the accrual of participant benefits provided under the UK Plan effective March 31, 2009. This curtailment did not affect the timing for the payment of benefits earned under the UK Plan through the curtailment date. In January 2010, the Company's board of directors approved a motion to freeze future benefit accruals under the U.S. Pension Plan. The impact on the Company's projected benefit obligation was not significant. Components of net periodic pension cost for the Company’s defined and multiemployer pension plans were as follows:

	Three months ended
	March 29, 2013						March 30, 2012
	U.S. Plan			UK Plan			U.S. Plan			UK Plan
	(in thousands)
Components of net periodic pension cost
Service cost	$	16		$	—		$	19		$	—
Interest cost	130			531			128			581
Expected return on assets	(156		)	(414		)	(144		)	(412		)
Recognized actuarial net loss	73			11			62			23
Total defined benefit net periodic pension cost	63			128			65			192
Multiemployer benefit expense	252			—			278			—
Net periodic pension cost	$	315		$	128		$	343		$	192