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Employee Benefit Plans
 12 Months Ended
Dec. 28, 2013
Defined Benefit Pension Plans and Defined Benefit Postretirement Plans Disclosure [Abstract]  
Pension and Other Postretirement Benefits Disclosure [Text Block]
EMPLOYEE BENEFIT PLANS

Defined Contribution Plans

The Company sponsors a 401(k) defined contribution plan that covers a significant portion, or approximately 82% of the Company's associates. This plan was modified in 2012 compared with prior years to include a mandatory Company match on the first 1% of participants' contributions. The Company matches the next 2% of participants' contributions if the Company meets prescribed earnings levels. The plan also provides for additional Company contributions above the 3% level if the Company attains certain additional performance targets. The Company elected not to match participants' contributions in 2011. Matching contribution expense for this 401(k) plan was $610 for 2013 and $247 for 2012.

Additionally, the Company sponsors a 401(k) defined contribution plan that covers those associates at one facility who are under a collective-bargaining agreement, or approximately 18% of the Company's associates. Under this plan, the Company generally matches participants' contributions, on a sliding scale, up to a maximum of 2.75% of the participant's earnings. Matching contribution expense for the collective-bargaining 401(k) plan was $86 in 2013, $78 in 2012 and $87 in 2011.

Non-Qualified Retirement Savings Plan

The Company sponsors a non-qualified retirement savings plan that allows eligible associates to defer a specified percentage of their compensation.  The obligations owed to participants under this plan were $13,210 at December 28, 2013 and $11,066 at December 29, 2012 and are included in other long-term liabilities in the Company's Consolidated Balance Sheets. The obligations are unsecured general obligations of the Company and the participants have no right, interest or claim in the assets of the Company, except as unsecured general creditors.  The Company utilizes a Rabbi Trust to hold, invest and reinvest deferrals and contributions under the plan.  Amounts are invested in Company-owned life insurance in the Rabbi Trust and the cash surrender value of the policies was $14,242 at December 28, 2013 and $11,894 at December 29, 2012 and is included in other assets in the Company's Consolidated Balance Sheets.

Multi-Employer Pension Plan

The Company contributes to a multi-employer pension plan under the terms of a collective-bargaining agreement that covers its union-represented employees. These union-represented employees represented approximately 18% of the Company's total employees. The risks of participating in multi-employer plans are different from single-employer plans. If a participating employer stops contributing to the plan, the unfunded obligations of the plan may be borne by the remaining participating employers. If the Company chooses to stop participating in the multi-employer plan, the Company may be required to pay the plan an amount based on the underfunded status of the plan, referred to as a withdrawal liability.

The Company's participation in the multi-employer pension plan for 2013 is provided in the table below. The "EIN/Pension Plan Number" column provides the Employee Identification Number (EIN) and the three digit plan number. The most recent Pension Protection Act (PPA) zone status available in 2013 and 2012 is for the plan's year-end at 2012 and 2011, respectively. The zone status is based on information that the Company received from the plan and is certified by the plan's actuary. Among other factors, plans in the red zone are generally less than 65% funded, plans in the yellow zone are less than 80% funded and plans in the green zone are at least 80% funded. The "FIP/RP Status Pending/Implemented" column indicates a plan for which a financial improvement plan (FIP) or a rehabilitation plan (RP) is either pending or has been implemented. The last column lists the expiration date of the collective-bargaining agreement to which the plan is subject.
Pension Fund
EIN/Pension Plan Number
Pension Protection Act Zone Status
FIP/RP Status Pending/Implemented (1)
Contributions (2)
Surcharge Imposed (1)
Expiration Date of Collective-Bargaining Agreement
2013
2012
2013

2012

2011

The Pension Plan of the National Retirement Fund
13-6130178 - 001
Red
Red
Implemented
$
279

$
256

$
292

Yes
6/8/2014

(1) The collective-bargaining agreement requires the Company to contribute to the plan at the rate of $0.37 per compensated hour for each covered employee during the life of the collective-bargaining agreement. The Company will make additional contributions, as mandated by law, in accordance with the agreed to schedule for the fund's 2010 Rehabilitation Plan. The Rehabilitation Plan was effective June 1, 2010 and requires a surcharge equal to $0.02 per hour (from $0.37 to $0.39) effective June 1, 2010 - May 31, 2011, a surcharge equal to $0.05 per hour (from $0.37 to $0.42) effective June 1, 2011 - May 31, 2012 a surcharge equal to $0.08 per hour (from $0.37 to $0.45) effective June 1, 2012 to May 31, 2013 and a surcharge equal to $0.10 per hour (from $0.37 to $0.47) effective June 1, 2013 to May 31, 2014. Based upon current employment and benefit levels, the Company's contributions to the multi-employer pension plan are expected to be approximately $284 for 2014.
(2) The Company's contributions to the plan do not represent more than 5% of the total contributions to the plan for the most recent plan year available.

Postretirement Plans

The Company sponsors a legacy postretirement benefit plan that provides life insurance to a limited number of associates as a result of a prior acquisition.  The Company also sponsors a postretirement benefit plan that provides medical insurance for a limited number of associates who retired prior to January 1, 2003 and life insurance to a limited number of associates upon retirement.

Information about the benefit obligation and funded status of the Company's postretirement benefit plans is summarized as follows:
 
2013
 
2012
Change in benefit obligation:
 
 
 
Benefit obligation at beginning of year
$
694

 
$
733

Service cost
7

 
7

Interest cost
23

 
26

Participant contributions
15

 
15

Actuarial gain
(137
)
 
(80
)
Benefits paid
(5
)
 
(11
)
Medicare Part D subsidy
1

 
4

Benefit obligation at end of year
598

 
694

 
 
 
 
Change in plan assets:
 
 
 
Fair value of plan assets at beginning of year
—

 
—

Employer contributions
(11
)
 
(8
)
Participant contributions
15

 
15

Benefits paid
(5
)
 
(11
)
Medicare Part D subsidy
1

 
4

Fair value of plan assets at end of year
—

 
—

Unfunded amount
$
(598
)
 
$
(694
)



The balance sheet classification of the Company's liability for postretirement benefit plans is summarized as follows:
 
2013
 
2012
Accrued expenses
$
18

 
$
17

Other long-term liabilities
580

 
677

Total liability
$
598

 
$
694




Benefits expected to be paid on behalf of associates for postretirement benefit plans during the period 2014 through 2023 are summarized as follows:
Years
Postretirement
Plans
2014
$
18

2015
18

2016
18

2017
18

2018
18

2019 - 2023
96




Assumptions used to determine benefit obligations of the Company's postretirement benefit plans are summarized as follows:
 
2013
 
2012
Weighted-average assumptions as of year-end:
 
 
 
Discount rate (benefit obligations)
3.16
%
 
2.81
%



Assumptions used and related effects of health care cost are summarized as follows:
 
2013
 
2012
Health care cost trend assumed for next year
8.00
%
 
9.00
%
Rate to which the cost trend is assumed to decline
5.00
%
 
5.00
%
Year that the rate reaches the ultimate trend rate
2017

 
2017




The effect of a 1% change in the health care cost trend on the Company's postretirement benefit plans is summarized as follows:
 
2013
 
2012
 
1% Increase
 
1% Decrease
 
1% Increase
 
1% Decrease
Accumulated postretirement benefit obligation
$
4

 
$
(3
)
 
$
3

 
$
(3
)



Components of net periodic benefit cost (credit) for all postretirement plans are summarized as follows:
 
2013
 
2012
 
2011
Service cost
$
7

 
$
7

 
$
7

Interest cost
23

 
26

 
33

Amortization of prior service credits
(88
)
 
(88
)
 
(88
)
Recognized net actuarial gains
(35
)
 
(45
)
 
(29
)
Settlement gain
(105
)
 
(48
)
 
(12
)
Net periodic benefit cost (credit)
$
(198
)
 
$
(148
)
 
$
(89
)



Pre-tax amounts included in AOCIL for the Company's postretirement benefit plans at 2013 are summarized as follows:
 
Postretirement Benefit Plans
 
Balance at 2013
 
2014 Expected Amortization
Prior service credits
$
(190
)
 
$
(88
)
Unrecognized actuarial gains
(397
)
 
(39
)
Totals
$
(587
)
 
$
(127
)