Executive Officers' Separation and Hiring Costs	6 Months Ended
Executive Officers' Separation and Hiring Costs	Jun. 28, 2014
Compensation Related Costs [Abstract]
Executive Officers' Separation and Hiring Costs	Executive Officers’ Separation and Hiring Costs Effective January 17, 2014, Jerry W. Burris resigned from his position as President and Chief Executive Officer and as a director of the Company, and Dana R. Snyder, a director of the Company, was appointed Interim Chief Executive Officer on January 20, 2014. On January 30, 2014, David S. Nagle resigned from his position as Chief Operations Officer, AMI Distribution and Services. Effective May 5, 2014, Brian C. Strauss was appointed President and Chief Executive Officer and a director of the Company, and Mr. Snyder resigned from his position as Interim Chief Executive Officer. Effective July 14, 2014, Robert C. Gaydos resigned from his position as Senior Vice President, Operations and William L. Topper was appointed Executive Vice President, Operations. The Company recorded $0.8 million and $2.8 million for separation and hiring costs, including payroll taxes, certain benefits and related professional fees for the quarter and six months ended June 28, 2014, respectively. Separation and hiring costs were $1.1 million for the quarter and six months ended June 29, 2013. These separation and hiring costs have been recorded as a component of selling, general and administrative (“SG&A”) expenses. As of June 28, 2014, remaining separation costs payable to the Company’s former executives of $1.4 million are accrued, which will be paid at various dates through 2016. The separation and hiring costs during the quarter ended June 29, 2013 were primarily related to make-whole payments to Mr. Burris, our former President and Chief Executive Officer and Mr. Morrisroe, our Senior Vice President and Chief Financial Officer. Pursuant to their respective employment agreements, these payments provide compensation to offset losses recognized on the sale of their respective residences in connection with relocating near our corporate headquarters.

The entire disclosure for compensation costs, including compensated absences accruals, compensated absences liability, deferred compensation arrangements and income statement compensation items. Deferred compensation arrangements may include a description of an arrangement with an individual employee, which is generally an employment contract between the entity and a selected officer or key employee containing a promise by the employer to pay certain amounts at designated future dates, usually including a period after retirement, upon compliance with stipulated requirements. This type of arrangement is distinguished from broader based employee benefit plans as it is usually tailored to the employee. Disclosure also typically includes the amount of related compensation expense recognized during the reporting period, the number of shares (units) issued during the period under such arrangements, and the carrying amount as of the balance sheet date of the related liability.

+ References+ Details