EMPLOYEE RETIREMENT SAVINGS PLAN	12 Months Ended
Dec. 29, 2012
EMPLOYEE RETIREMENT SAVINGS PLAN
EMPLOYEE RETIREMENT SAVINGS PLAN	(12) EMPLOYEE RETIREMENT SAVINGS PLAN Established under Internal Revenue Code Section 401(k), the Valmont Employee Retirement Savings Plan ("VERSP") is a defined contribution plan available to all eligible employees. Participants can elect to contribute up to 50% of annual pay, on a pretax and/or after-tax basis. The Company also makes contributions to the Plan and a non-qualified deferred compensation plan for certain Company executives. The 2012, 2011 and 2010 Company contributions to these plans amounted to approximately $10,000, $8,700, and $8,300 respectively. The Company sponsors a fully-funded, non-qualified deferred compensation plan for certain Company executives who otherwise would be limited in receiving company contributions into VERSP under Internal Revenue Service regulations. The invested assets and related liabilities to these participants were approximately $20,087 and $19,152 at December 29, 2012 and December 31, 2011, respectively. Such amounts are included in "Other assets" and "Other noncurrent liabilities" on the Consolidated Balance Sheets. Amounts distributed from the Company's non-qualified deferred compensation plan to participants under the transition rules of section 409A of the Internal Revenue Code were approximately $250 and $322 at December 29, 2012 and December 31, 2011, respectively. All distributions were made in cash.

(12) EMPLOYEE RETIREMENT SAVINGS PLAN

Established under Internal Revenue Code Section 401(k), the Valmont Employee Retirement Savings Plan ("VERSP") is a defined contribution plan available to all eligible employees. Participants can elect to contribute up to 50% of annual pay, on a pretax and/or after-tax basis. The Company also makes contributions to the Plan and a non-qualified deferred compensation plan for certain Company executives. The 2012, 2011 and 2010 Company contributions to these plans amounted to approximately $10,000, $8,700, and $8,300 respectively.

The Company sponsors a fully-funded, non-qualified deferred compensation plan for certain Company executives who otherwise would be limited in receiving company contributions into VERSP under Internal Revenue Service regulations. The invested assets and related liabilities to these participants were approximately $20,087 and $19,152 at December 29, 2012 and December 31, 2011, respectively. Such amounts are included in "Other assets" and "Other noncurrent liabilities" on the Consolidated Balance Sheets. Amounts distributed from the Company's non-qualified deferred compensation plan to participants under the transition rules of section 409A of the Internal Revenue Code were approximately $250 and $322 at December 29, 2012 and December 31, 2011, respectively. All distributions were made in cash.