DEFINED BENEFIT RETIREMENT PLAN (Tables)

12 Months Ended

Dec. 26, 2015

Defined Benefit Pension Plans and Defined Benefit Postretirement Plans Disclosure [Abstract]

Schedule of changes in PBO and fair value of plan assets for pension plan

Changes in the PBO and fair value of plan assets for the pension plan for the period from December 27, 2014 to December 31, 2015 were as follows:

	Projected Benefit Obligation			Plan Assets			Funded status
Fair Value at December 27, 2014	$	692,283		$	542,159		$	(150,124	)
Employer contributions	—			16,500
Interest cost	24,614			—
Actual return on plan assets	—			(306		)
Benefits paid	(18,346		)	(18,346		)
Actuarial loss	28,130			—
Currency translation	(29,232		)	(21,881		)
Fair Value at December 31, 2015	$	697,449		$	518,126		$	(179,323	)

Projected Benefit Obligation and Fair Value of Plan Assets—The accumulated benefit obligation (ABO) is the present value of benefits earned to date, assuming no future compensation growth. As there are no active employees in the plan, the ABO is equal to the PBO. The underfunded ABO represents the difference between the PBO and the fair value of plan assets. Changes in the PBO and fair value of plan assets for the pension plan for the period from December 28, 2013 to December 27, 2014 were as follows:

	Projected Benefit Obligation			Plan Assets			Funded status
Fair Value at December 28, 2013	$	651,857		$	497,460		$	(154,397	)
Employer contributions	—			18,173
Interest cost	28,667			—
Actual return on plan assets	—			72,820
Benefits paid	(14,498		)	(14,498		)
Actuarial loss	66,889			—
Currency translation	(40,632		)	(31,796		)
Fair Value at December 27, 2014	$	692,283		$	542,159		$	(150,124	)

Schedule of pre-tax amounts recognized in accumulated other comprehensive income (loss)

Balance December 29, 2013	$	(38,808	)
Actuarial loss	(18,980		)
Currency translation loss	1,835
Balance December 27, 2014	(55,953		)
Actuarial loss	(53,661		)
Currency translation gain	2,655
Balance December 26, 2015	$	(106,959	)

Schedule of weighted-average actuarial assumptions used to determine the benefit obligation

Percentages	2015		2014
Discount rate	3.75	%	3.65	%
Salary increase	N/A		N/A
CPI inflation	2.15	%	2.10	%
RPI inflation	3.25	%	3.20	%

Schedule of components of the net periodic pension (benefit) expense

	2015			2014
Net Periodic Benefit Cost:
Interest cost	24,614			28,667
Expected return on plan assets	(25,224		)	(26,029		)
Net periodic benefit expense (benefit)	$	(610	)	$	2,638

Schedule of weighted-average actuarial assumptions used to determine expense

Percentages	2015		2014
Discount rate	3.65	%	4.45	%
Expected return on plan assets	5.00	%	5.50	%
CPI Inflation	2.10	%	2.70	%
RPI Inflation	3.20	%	3.60	%

Schedule of expected pension benefit payments

2016	$	18,500
2017	19,100
2018	19,700
2019	20,300
2020	20,900
Years 2021 - 2025	114,725

Schedule of pension plan assets measured at fair value on a recurring basis

December 31, 2015	Quoted Prices in Active Markets for Identical Inputs (Level 1)		Significant Other Observable Inputs (Level 2)		Significant Unobservable Inputs (Level 3)		Total
Plan net assets:
Temporary cash investments	$	—	$	5,181	$	—	$	5,181
Index-linked gilts	—		123,257		—		123,257
Corporate bonds	—		100,701		—		100,701
Corporate stock	—		172,456		—		172,456
Diversified growth funds	—		116,531		—		116,531
Total plan net assets at fair value	$	—	$	518,126	$	—	$	518,126

December 27, 2014	Quoted Prices in Active Markets for Identical Inputs (Level 1)		Significant Other Observable Inputs (Level 2)		Significant Unobservable Inputs (Level 3)		Total
Plan net assets:
Temporary cash investments	$	—	$	12,320	$	—	$	12,320
Index-linked gilts	—		135,229		—		135,229
Corporate bonds	—		107,880		—		107,880
Corporate stock	—		176,010		—		176,010
Diversified growth funds	—		110,720		—		110,720
Total plan net assets at fair value	$	—	$	542,159	$	—	$	542,159