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Benefit Plans
12 Months Ended
Jan. 01, 2012
Compensation and Retirement Disclosure [Abstract]  
Benefit Plans
Benefit Plans

We have established a 401(k) benefit plan (the Plan) for the benefit of our employees. All full-time employees who are over 21 years of age and have greater than six months tenure are eligible to participate. Under the terms of the Plan, employees can defer up to 100% of their wages, with the Company matching a portion of the first 6% of the employee’s contribution. The Company’s contributions to the Plan for 2009, 2010 and 2011, net of forfeitures, were approximately $0.6 million, $2.2 million and $3.1 million, respectively. Included in these amounts during 2009, 2010 and 2011, the Company contributed a discretionary match of $0.1 million, $1.9 million and $2.6 million, respectively, based on performance.

We also have established a Nonqualified Deferred Compensation Plan (NQDC) for key executives, officers, and certain other employees to allow compensation deferrals in addition to that allowable under the 401(k) plan limitations. We match a portion of the participant’s contribution each year using the same percentage used for our 401(k) plan match. NQDC benefits will be paid from our assets. The net expense incurred for this plan during 2009, 2010 and 2011 was less than $0.1 million, less than $0.1 million and $0.2 million, respectively. The unfunded accrued liability included in accrued liabilities as of January 2, 2011 and January 1, 2012, was $2.8 million and $3.5 million, respectively.