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. 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												Six months ended
	June 28, 2013						June 29, 2012						June 28, 2013						June 29, 2012
	U.S. Plan			UK Plan			U.S. Plan			UK Plan			U.S. Plan			UK Plan			U.S. Plan			UK Plan
	(in thousands)
Service cost	$	16		$	—		$	19		$	—		$	32		$	—		$	38		$	—
Interest cost	130			524			128			599			260			1,055			256			1,180
Expected return on assets	(156		)	(408		)	(144		)	(424		)	(312		)	(822		)	(288		)	(836		)
Recognized actuarial net loss	71			10			62			23			144			21			124			46
Total defined benefit net periodic pension cost	61			126			65			198			124			254			130			390
Multiemployer benefit expense	295			—			298			—			547			—			576			—
Net periodic pension cost	$	356		$	126		$	363		$	198		$	671		$	254		$	706		$	390