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
	March 28, 2014						March 29, 2013
	U.S. Plan			UK Plan			U.S. Plan			UK Plan
	(in thousands)
Service cost	$	14		$	—		$	16		$	—
Interest cost	140			552			130			531
Expected return on assets	(186		)	(466		)	(156		)	(414		)
Recognized actuarial net loss	2			18			73			11
Total defined benefit net periodic pension cost	(30		)	104			63			128
Multiemployer benefit expense	258			—			252			—
Net periodic pension cost	$	228		$	104		$	315		$	128