DEFINED BENEFIT RETIREMENT PLAN (Tables)

12 Months Ended

Dec. 31, 2016

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

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 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	)

Changes in the PBO and fair value of plan assets for the pension plan for the period from December 31, 2015 to December 31, 2016 were as follows:

	Projected Benefit Obligation			Plan Assets			Funded status
Fair Value at December 31, 2015	$	697,449		$	518,126		$	(179,323	)
Employer contributions	—			1,426
Interest cost	23,496			—
Actual return on plan assets	—			80,538
Benefits paid	(17,792		)	(17,792		)
Actuarial loss	125,765			—
Currency translation	(132,781		)	(95,631		)
Fair Value at December 31, 2016	$	696,137		$	486,667		$	(209,470	)

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

Balance December 27, 2014	$	(55,953	)
Actuarial loss	(53,661		)
Currency translation gain	2,655
Balance December 26, 2015	(106,959		)
Actuarial loss	(66,957		)
Currency translation gain	17,038
Balance December 31, 2016	$	(156,878	)

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

Percentages	2016		2015
Discount rate	2.80	%	3.75	%
Salary increase	N/A		N/A
CPI inflation	2.25	%	2.15	%
RPI inflation	3.15	%	3.25	%

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

	2016			2015
Net Periodic Benefit Cost:
Interest cost	23,496			24,614
Expected return on plan assets	(22,986		)	(25,224		)
Amortization of actuarial loss	1,360			—
Net periodic benefit expense (benefit)	$	1,870		$	(610	)

Schedule of weighted-average actuarial assumptions used to determine expense

Percentages	2016		2015
Discount rate	3.75	%	3.65	%
Expected return on plan assets	5.15	%	5.00	%
CPI Inflation	2.15	%	2.10	%
RPI Inflation	3.35	%	3.20	%

Schedule of expected pension benefit payments

2017	$	16,650
2018	17,200
2019	17,800
2020	18,250
2021	18,900
Years 2022 - 2026	104,000

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

December 31, 2016	Quoted Prices in Active Markets for Identical Inputs (Level 1)		Significant Other Observable Inputs (Level 2)		Significant Unobservable Inputs (Level 3)		Total
Plan assets at fair value:
Temporary cash investments	$	1,900	$	—	$	—	$	1,900
Corporate stock	480		—		—		480
Total plan net assets at fair value	$	2,380	$	—	$	—	$	2,380
Plan assets at NAV:
Index-linked gilts							135,141
Corporate bonds							83,834
Corporate stock							165,338
Diversified growth funds							99,974
Total plan assets at NAV							484,287
Total plan assets							$	486,667

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 assets at fair value:
Temporary cash investments	$	4,673	$	—	$	—	$	4,673
Corporate stock	508		—		—		508
Total plan net assets at fair value	$	5,181	$	—	$	—	$	5,181
Plan assets at NAV:
Index-linked gilts							123,257
Corporate bonds							100,701
Corporate stock							172,456
Diversified growth funds							116,531
Total plan assets at NAV							512,945
Total plan assets							$	518,126