ACCRUED EXPENSES AND OTHER

9 Months Ended

Sep. 29, 2024

Payables and Accruals [Abstract]

ACCRUED EXPENSES AND OTHER

ACCRUED EXPENSES AND OTHER

Current accrued expenses and other consisted of the following:

(in thousands)	As of September 29, 2024		As of December 31, 2023
Accrued compensation and benefits	$	20,291	$	21,466
Operating right of use liability	16,661		14,992
Insurance liabilities	6,818		6,811
Accrued freight and manufacturing related costs	2,418		4,424
Accrued dividends and distributions	9,220		7,972
Accrued interest	3,321		13,280
Deferred transition services and other fees (a)	6,673		—
Other accrued expenses	9,511		8,645
Total accrued expenses and other	$	74,913	$	77,590

(a) See Note 2. Divestitures, for further discussion.

Non-current accrued expenses and other consisted of the following:

(in thousands)	As of September 29, 2024		As of December 31, 2023
Operating right of use liability	$	44,928	$	43,928
Tax Receivable Agreement liability	24,496		24,297
Supplemental retirement and salary continuation plans	7,133		6,559
Long-term portion of an interest rate hedge liability	2,429		1,936
Total accrued expenses and other	$	78,986	$	76,720