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Reorganization and Realignment Costs (Tables)
 9 Months Ended
Sep. 27, 2020
Restructuring Cost and Reserve  
Restructuring and Related Costs
The following is a summary of the initiatives included in “Reorganization and realignment costs:”
Three Months EndedNine Months Ended
September 27,
2020		September 29,
2019		September 27,
2020		September 29,
2019
Operations and field realignment$3,021 $— $3,021 $— 
IT realignment403 — 6,809 — 
G&A realignment(49)396 282 4,695 
System optimization initiative— 7 84 76 
Reorganization and realignment costs$3,375 $403 $10,196 $4,771 
Operations and Field Realignment  
Restructuring Cost and Reserve  
Restructuring and Related Costs
The following is a summary of the activity recorded as a result of the Operations and Field Realignment Plan:
Three Months Ended
September 27,
2020
Severance and related employee costs$2,502 
Share-based compensation (a)519 
Total operations and field realignment$3,021 
_______________

(a)Primarily represents incremental share-based compensation resulting from the modification of stock options in connection with the termination of employees under the Operations and Field Realignment Plan.
Schedule of Restructuring Reserve by Type of Cost
The table below presents a rollforward of our accruals for the Operations and Field Realignment Plan, which are included in “Accrued expenses and other current liabilities” as of September 27, 2020.
Balance
December 29, 2019		ChargesPaymentsBalance
September 27,
2020
Severance and related employee costs$— $2,502 $— $2,502 
IT Realignment  
Restructuring Cost and Reserve  
Restructuring and Related Costs
The following is a summary of the activity recorded as a result of the IT Realignment Plan:
Three Months EndedNine Months EndedTotal
Incurred Since Inception
September 27,
2020		September 27,
2020
Severance and related employee costs$34 $1,009 $8,557 
Recruitment and relocation costs345 659 659 
Third-party and other costs24 5,141 6,527 
403 6,809 15,743 
Share-based compensation (a)— — 193 
Total IT realignment $403 $6,809 $15,936 
_______________

(a)Primarily represents incremental share-based compensation resulting from the modification of stock options in connection with the termination of employees under the IT Realignment Plan.
Schedule of Restructuring Reserve by Type of Cost
The table below presents a rollforward of our accruals for the IT Realignment Plan, which are included in “Accrued expenses and other current liabilities” and “Other liabilities” and totaled $2,739 and $178 as of September 27, 2020, respectively.
Balance
December 29, 2019		ChargesPaymentsBalance
September 27,
2020
Severance and related employee costs$7,548 $1,009 $(5,640)$2,917 
Recruitment and relocation costs— 659 (659)— 
Third-party and other costs1,076 5,141 (6,217)— 
$8,624 $6,809 $(12,516)$2,917 
G&A Realignment  
Restructuring Cost and Reserve  
Restructuring and Related Costs
The following is a summary of the activity recorded as a result of the G&A Realignment Plan:
Three Months EndedNine Months EndedTotal
Incurred Since Inception
September 27,
2020		September 29,
2019		September 27,
2020		September 29,
2019
Severance and related employee costs (a)$(116)$214 $30 $2,816 $24,268 
Recruitment and relocation costs27 58 42 654 2,558 
Third-party and other costs9 25 10 112 2,220 
(80)297 82 3,582 29,046 
Share-based compensation (b)31 99 200 1,113 8,098 
Termination of defined benefit plans— — — — 1,335 
Total G&A realignment$(49)$396 $282 $4,695 $38,479 
_______________

(a)The three and nine months ended September 27, 2020 includes a reversal of an accrual as a result of a change in estimate.

(b)Primarily represents incremental share-based compensation resulting from the modification of stock options in connection with the termination of employees under the G&A Realignment Plan.
Schedule of Restructuring Reserve by Type of Cost
The accruals for the G&A realignment plan are included in “Accrued expenses and other current liabilities” and “Other liabilities” and totaled $1,705 and $18 as of September 27, 2020, respectively, and $3,491 and $507 as of September 29, 2019, respectively. The tables below present a rollforward of our accruals for the G&A Realignment Plan.
Balance
December 29,
2019		ChargesPaymentsBalance
September 27,
2020
Severance and related employee costs$5,276 $30 $(3,627)$1,679 
Recruitment and relocation costs83 42 (81)44 
Third-party and other costs— 10 (10)— 
$5,359 $82 $(3,718)$1,723 
Balance
December 30,
2018		ChargesPaymentsBalance
September 29,
2019
Severance and related employee costs$7,241 $2,816 $(6,216)$3,841 
Recruitment and relocation costs83 654 (580)157 
Third-party and other costs— 112 (112)— 
$7,324 $3,582 $(6,908)$3,998