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EMPLOYEE BENEFIT PLANS
9 Months Ended
Sep. 27, 2014
Compensation and Retirement Disclosure [Abstract]  
EMPLOYEE BENEFIT PLANS
EMPLOYEE BENEFIT PLANS
    
OSHKOSH B'GOSH PENSION PLAN
    
The net periodic pension (benefit) cost included in the statement of operations was comprised of:
 
Fiscal quarter ended
 
Three fiscal quarters ended
(dollars in thousands)
September 27, 2014
 
September 28, 2013
 
September 27, 2014
 
September 28, 2013
Interest cost
$
622

 
$
584

 
$
1,866

 
$
1,752

Expected return on plan assets
(798
)
 
(764
)
 
(2,394
)
 
(2,292
)
Recognized actuarial loss
21

 
208

 
63

 
624

Net periodic pension (benefit) cost
$
(155
)
 
$
28

 
$
(465
)
 
$
84



POST-RETIREMENT LIFE AND MEDICAL PLAN

The components of post-retirement benefit expense charged to the statement of operations was as follows:
 
Fiscal quarter ended
 
Three fiscal quarters ended
(dollars in thousands)
September 27, 2014
 
September 28, 2013
 
September 27, 2014
 
September 28, 2013
 
 
 
 
 
 
 
 
Service cost – benefits attributed to service during the period
$
28

 
$
40

 
$
84

 
$
120

Interest cost on accumulated post-retirement benefit obligation
57

 
58

 
171

 
174

Amortization net actuarial gain
(52
)
 
(34
)
 
(156
)
 
(102
)
Curtailment gain
(22
)
 

 
(66
)
 

Total net periodic post-retirement benefit cost
$
11

 
$
64

 
$
33

 
$
192