ACCUMULATED OTHER COMPREHENSIVE LOSS (Tables)

9 Months Ended

Sep. 26, 2015

Accumulated Other Comprehensive Income (Loss), Net of Tax [Abstract]

Schedule of Accumulated Other Comprehensive Loss

Accumulated Other Comprehensive Loss was comprised of the following:

	Nine Months Ended
Unrecognized components of employee benefit plans, net of tax	September 26, 2015			September 27, 2014
Balance, beginning of period	$	(103,444	)	$	(39,699	)
Amounts reclassified from accumulated other comprehensive loss (a)	7,057			3,596
Other comprehensive loss before reclassifications	—			(4,467		)
Net other comprehensive income (loss)	7,057			(871		)
Net transfer from Rayonier (b)	—			(35,419		)
Balance, end of period	$	(96,387	)	$	(75,989	)

(a) These accumulated other comprehensive loss components are included in the computation of net periodic pension cost. See Note 11 — Employee Benefit Plans for additional information.

(b) Prior to the Separation, certain of the Company’s employees participated in employee benefit plans sponsored by Rayonier. The Company did not record an asset, liability or accumulated other comprehensive loss to recognize the funded status of the Rayonier plans on the consolidated balance sheet until the Separation.