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Supplemental Retirement Plan and Related Post Retirement Benefits
 3 Months Ended
Apr. 01, 2023
Retirement Benefits [Abstract]  
Supplemental Retirement Plan and Related Post Retirement Benefits Supplemental Retirement Plan and Related Post Retirement Benefits
The Company has two non-qualified supplemental retirement defined benefit plans (“SERP” and “SERP II”) for certain current and retired executive officers. The following table sets forth information regarding the net periodic pension cost for the plans.
Three Months Ended
(In thousands)April 1, 2023April 2, 2022
Service Cost$26 $34 
Interest Cost325 209 
Amortization of Prior Service Cost95 97 
Amortization of Net Actuarial Losses90 239 
Net Periodic Cost$536 $579 
Participants in the SERP are entitled to paid medical, dental and long-term care insurance benefits upon retirement under the plan. The Company also has a defined benefit plan related to its subsidiary in France. The net periodic cost for both plans for the three months ended April 1, 2023 and April 2, 2022 is immaterial.
The service cost component of net periodic benefit costs above is recorded in Selling, General and Administrative Expenses within the Consolidated Condensed Statements of Operations, while the remaining components are recorded in Other Income, Net of Other Expense.