Income Taxes (Tables)

12 Months Ended

Dec. 29, 2016

Income Taxes [Abstract]

Schedule of Deferred Tax Assets and Liabilities

The components of the net deferred tax liability are as follows:

	December 29, 2016		December 31, 2015
	(in thousands)
Accrued employee benefits	$	17,682	$	17,218
Depreciation and amortization		(67,897)		(63,906)
Other		3,782		3,283
Net deferred tax liability	$	(46,433)	$	(43,405)

Schedule of Components of Income Tax Expense (Benefit)

Income tax expense consists of the following:

	Year Ended		31 Weeks Ended		Year Ended
	December 29, 2016		December 31, 2015		May 28, 2015		May 29, 2014
	(in thousands)
Current:
Federal	$	15,434	$	12,688	$	8,065	$	14,788
State		4,667		3,240		2,120		2,654
Deferred:
Federal		3,402		(829)		4,328		(861)
State		(509)		(314)		1,165		229
	$	22,994	$	14,785	$	15,678	$	16,810

Schedule of Effective Income Tax Rate Reconciliation

A reconciliation of the statutory federal tax rate to the effective tax rate on earnings attributable to The Marcus Corporation follows:

	Year Ended			31 Weeks Ended			Year Ended
	December 29, 2016			December 31, 2015			May 28, 2015			May 29, 2014
Statutory federal tax rate		35.0	%		35.0	%		35.0	%		35.0	%
State income taxes, net of federal income tax benefit		4.8			5.1			5.3			4.5
Tax credits, net of federal income tax benefit		(0.9)			(1.0)			(1.1)			(0.2)
Unrecognized tax benefits and related interest		–			–			–			-
Other		(1.1)			(0.5)			0.3			0.9
		37.8	%		38.6	%		39.5	%		40.2	%

Schedule of Unrecognized Tax Benefits Roll Forward

A reconciliation of the beginning and ending gross amounts of unrecognized tax benefit are as follows:

	Year Ended		31 Weeks Ended		Year Ended
	December 29, 2016		December 31, 2015		May 28, 2015		May 29, 2014
	(in thousands)
Balance at beginning of year	$	414	$	431	$	102	$	102
Increases due to:
Tax positions taken in prior years		-		-		543		-
Tax positions taken in current year		-		-		-		-
Decreases due to:
Tax positions taken in prior years		-		-		-		-
Settlements with taxing authorities		-		(17)		(214)		-
Lapse of applicable statute of limitations		-		-		-		-
Balance at end of year	$	414	$	414	$	431	$	102