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Retirement Savings Plan
12 Months Ended
Dec. 28, 2013
Postemployment Benefits [Abstract]  
Retirement Savings Plan

(9) Retirement Savings Plan

The Company sponsors a Retirement Savings Plan (the ‘Plan’) under the provisions of Section 401 of the Internal Revenue Code. Employees, as defined in the Plan, are eligible to participate in the Plan after 30 days of employment. Under the terms of the Plan, the Company may match employee contributions under such method as described in the Plan and as determined each year by the Board of Directors. During 2013 and 2012 the Company did not offer a 401k match. During the year 2011 the Company matched dollar for dollar up to a maximum of 4% of employee contributions. The Company recognized $200,000, $0 and $267,760 expense, in 2013, 2012 and 2011, respectively.