11. SUPPLEMENTAL EQUITY INFORMATION

Accumulated Other Comprehensive Loss

Our accumulated other comprehensive loss (“AOCL”) and reclassifications from AOCL, net of tax, consisted of the following:


			Other
	Minimum		Comprehensive
	Pension and		Loss
	Post-		Related to
	Retirement		Equity
(in thousands)	Liability		Investments		Total
Balance at December 29, 2019	$	(567,670)	$	(8,469)	$	(576,139)
Amounts reclassified from AOCL		6,735		—		6,735
Other comprehensive income		6,735		—		6,735
Balance at March 29, 2020	$	(560,935)	$	(8,469)	$	(569,404)


	Amount Reclassified from AOCL
	Three Months Ended
(in thousands)	March 29,		March 31,		Affected Line in the Condensed
AOCL Component	2020		2019		Consolidated Statements of Operations
Minimum pension and post-retirement liability	$	6,735	$	4,807	Retirement benefit expense (1)

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(1) There is no income tax benefit associated with the three months ended March 29, 2020, or March 31, 2019, due to the recognition of a valuation allowance.

Stock Plans Activity

The following table summarizes the restricted stock units (“RSUs”) activity during the three months ended March 29, 2020:


		Weighted
		Average Grant
		Date Fair
	RSUs	Value
Nonvested — December 29, 2019	413,466	$	7.00
Vested	(205,028)	$	7.55
Forfeited	(975)	$	6.46
Nonvested — March 29, 2020	207,463	$	6.45

The total fair value of the RSUs that vested during the three months ended March 29, 2020, was $44.9 thousand.

The following table summarizes the stock appreciation rights (“SARs”) activity during the three months ended March 29, 2020:


		Weighted		Aggregate
		Average		Intrinsic Value
	SARs	Exercise Price		(in thousands)
Outstanding December 29, 2019	88,875	$	31.61	$	—
Outstanding March 29, 2020	88,875	$	31.61	$	—

Stock-Based Compensation

All stock-based payments, including grants of stock appreciation rights, restricted stock units and common stock under equity incentive plans, are recognized in the financial statements based on their grant date fair values. As of March 29, 2020, we had two stock-based compensation plans. Stock-based compensation expenses are reported in the compensation line item in the condensed consolidated statements of operations. Total stock-based compensation expense for the periods presented in this report, are as follows:


	Three Months Ended
	March 29,		March 31,
(in thousands)	2020		2019
Stock-based compensation expense	$	406	$	663

Earnings Per Share (EPS)

Basic EPS excludes dilution from common stock equivalents and reflects income divided by the weighted average number of common shares outstanding for the period. Diluted EPS is based upon the weighted average number of outstanding shares of common stock and dilutive common stock equivalents in the period. Common stock equivalents arise from dilutive stock appreciation rights and restricted stock units and are computed using the treasury stock method. Anti-dilutive common stock equivalents are excluded from diluted EPS. The weighted average anti-dilutive common stock equivalents that could potentially dilute basic EPS in the future, but were not included in the weighted average share calculation, consisted of the following:


	Quarters Ended
	March 29,	March 31,
(shares in thousands)	2020	2019
Anti-dilutive common stock equivalents	360	160