4. Employee Compensation Plans	6 Months Ended
Jun. 27, 2020
Retirement Benefits [Abstract]
Employee Compensation Plans	(4) Employee Compensation Plans In September 2010, USPB’s Board of Directors approved a management phantom unit plan and subsequently awarded phantom units in fiscal years 2010 and 2013. As of June 27, 2020 and December 28, 2019, the Company had accrued $2.6 million and $2.3 million, respectively, for the management phantom awards. The current and long-term portion of the accrued amounts are included in Accrued compensation and benefits and Other liabilities on the balance sheet. USPB provides its employees the opportunity to earn cash incentives and bonuses. As of June 27, 2020 and December 28, 2019, the Company had accrued $0.7 million and $1.4 million, respectively, for the cash incentive and bonus plans. The accrued amounts are included in Accrued compensation and benefits on the balance sheet.

4. Employee Compensation Plans

6 Months Ended

Jun. 27, 2020

(4) Employee Compensation Plans

In September 2010, USPB’s Board of Directors approved a management phantom unit plan and subsequently awarded phantom units in fiscal years 2010 and 2013. As of June 27, 2020 and December 28, 2019, the Company had accrued $2.6 million and $2.3 million, respectively, for the management phantom awards. The current and long-term portion of the accrued amounts are included in Accrued compensation and benefits and Other liabilities on the balance sheet.

USPB provides its employees the opportunity to earn cash incentives and bonuses. As of June 27, 2020 and December 28, 2019, the Company had accrued $0.7 million and $1.4 million, respectively, for the cash incentive and bonus plans. The accrued amounts are included in Accrued compensation and benefits on the balance sheet.