INCOME TAXES (Tables)

12 Months Ended

Dec. 29, 2013

Income Tax Disclosure [Abstract]

Summary of components of income tax expense

Income tax expense consists of the following:

	2013			2012		2011
Current:
Federal	$	(59	)	$	—	$	—
Foreign	717			413		629
State and local	192			68		(264		)
	$	850		$	481	$	365
Deferred:
Federal	$	(4,936	)	$	—	$	75,068
Foreign	27			53		(104		)
State and local	(1,290		)	—		16,366
	$	(6,199	)	$	53	$	91,330
Total	$	(5,349	)	$	534	$	91,695

Summary of consolidated pretax (loss) income

Consolidated pretax (loss) income is comprised of the following sources:

	2013			2012			2011
U.S. pretax loss	$	(14,104	)	$	(29,326	)	$	(35,538	)
Non-U.S. pretax income	1,342			1,384			1,800
Total	$	(12,762	)	$	(27,942	)	$	(33,738	)

Summary deferred tax assets and liabilities

The components of the net current deferred tax liability and net long-term deferred tax asset consist of the following:

	December 29, 2013			December 30, 2012
Current deferred tax:
Allowance for doubtful accounts	$	1,026		$	886
Inventories	(694		)	(4,031		)
Compensation and benefits	2,102			4,375
Other	6,049			3,404
Total current tax asset	8,483			4,634
Less: valuation allowance	(10,061		)	(6,343		)
Net current deferred tax liability	$	(1,578	)	$	(1,709	)
Long-term deferred tax:
Depreciation	$	187		$	(1,524	)
Goodwill and intangible assets	4,383			550
Pension	73,517			97,755
Capital loss carryforwards	19,289			20,575
Net operating loss carryforward	38,745			33,859
Federal tax credit	1,541			1,600
Other	7,473			6,238
Total long-term tax asset	145,135			159,053
Less: valuation allowance	(135,829		)	(136,288		)
Net long-term deferred tax asset	$	9,306		$	22,765
Net deferred tax asset	$	7,728		$	21,056

Summary of the statutory federal income tax rate and effective tax rate

The reconciliation of the statutory federal income tax rate and the effective tax rate follows:

	2013		2012		2011
Statutory federal income tax rate	35.0	%	35.0	%	35.0	%
State and local income taxes	3.6		(0.6	)	4.8
Meals and entertainment	(1.2	)	(0.4	)	(0.6	)
Deficiencies on equity awards	(2.4	)	(2.4	)	(0.4	)
Valuation allowance	8.9		(34.7	)	(309.3	)
Permanent and other items	(2.0	)	1.2		(1.3	)
Effective tax rate	41.9	%	(1.9	)%	(271.8	)%

Summary of unrecognized tax benefits

A reconciliation of the beginning and ending amount of unrecognized tax benefits is as follows:

	2013			2012			2011
Balance at beginning of year	$	1,629		$	1,375		$	1,912
Adjustments for tax positions of current year	—			490			—
Reductions from lapse of applicable statute of limitations	(37		)	(236		)	(486		)
Settlements	—			—			(51		)
Balance at end of year	$	1,592		$	1,629		$	1,375