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												Nine months ended
	September 27, 2013						September 28, 2012						September 27, 2013						September 28, 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		$	—		$	48		$	—		$	57		$	—
Interest cost	130			527			128			590			390			1,582			384			1,770
Expected return on assets	(156		)	(411		)	(144		)	(418		)	(468		)	(1,233		)	(432		)	(1,254		)
Recognized actuarial net loss	73			8			62			24			217			29			186			70
Total defined benefit net periodic pension cost	63			124			65			196			187			378			195			586
Multiemployer benefit expense	313			—			308			—			860			—			884			—
Multiemployer pension withdrawal expense	—			—			39			—			—			—			39			—
Net periodic pension cost	$	376		$	124		$	412		$	196		$	1,047		$	378		$	1,118		$	586