Deferred Compensation and Other Benefits (Tables)

6 Months Ended

Jul. 02, 2021

Net periodic pension cost for the quarter and two quarters ended July 2, 2021 and June 26, 2020 for the plans is as follows:

	For the Quarter Ended						For the Two Quarters Ended
(amounts in thousands)	July 2, 2021			June 26, 2020			July 2, 2021			June 26, 2020
Service cost	$	127		$	102		$	254		$	205
Interest cost		49			87			100			174
Expected return on assets		(178	)		(158	)		(357	)		(317	)
Amortization of actuarial loss		125			74			250			148
Net periodic pension cost	$	123		$	105		$	247		$	210

The change in the fair value of plan assets for the plans for the two quarters ended July 2, 2021 and June 26, 2020 was as follows:

	For the Quarter Ended
(amounts in thousands)	July 2, 2021			June 26, 2020
Fair value of plan assets at beginning of period	$	20,654		$	18,078
Return on plan assets		357			317
Contributions		596			568
Benefits paid		(451	)		(408	)
Effect of exchange rate changes		(713	)		16
Fair value of plan assets at end of quarter	$	20,443		$	18,571