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Team Member Benefit Plan
12 Months Ended
Dec. 25, 2011
Share Based Compensation and Team Member Benefit Plan [Abstract]  
Team Member Benefit Plan

18. Team Member Benefit Plans

The Company maintains a 401(k) salary reduction and profit-sharing plan (the “Plan”). Under the Plan, team members can make contributions, subject to an annual statutory limit, of the lesser of 60 percent of their annual compensation or $16,500. The Company contributes annually to the Plan an amount equal to 50 percent of team member contributions up to 3 percent of the team member’s annual compensation, subject to certain limitations. Company contributions vest at the rate of 25 percent each year beginning after the team member’s initial year of employment. Additional employer contributions over the initial contribution are made at the discretion of the board of directors. Company contributions were approximately $0.7 million in fiscal 2011, $0.8 million in fiscal 2010, and $1.0 million in fiscal 2009.

The Company maintains a deferred compensation plan for a select group of management team members to provide supplemental retirement income benefits through deferrals of salary and bonus. Participants in this plan can contribute, on a pre-tax basis, up to 50 percent of their base pay and 100 percent of their annual performance bonuses. The Company contributes annually to this plan an amount equal to a matching formula of each participant’s deferrals. Company contributions were approximately $0.1 million for fiscal 2011, $0.3 million for fiscal 2010, and $0.3 million for fiscal 2009. The amount of the deferred compensation plan liability, payable to the participants at December 25, 2011 and December 26, 2010, was approximately $3.8 million and $4.2 million, respectively, and is recorded in accrued expenses and other liabilities and other assets (current and long-term) on the consolidated balance sheets as of December 25, 2011 and December 26, 2010.