Income Taxes (Tables)

12 Months Ended

Dec. 31, 2013

Income Tax Disclosure [Abstract]

Provision (benefit) for income taxes

The provision (benefit) for income taxes for the fiscal years ended December 31, 2013, December 25, 2012 and December 27, 2011 consisted of the following (in thousands):

	Successor					Predecessor
	December 31, 2013		December 25, 2012			December 27, 2011
Current:
Federal	$	3,626	$	(597	)	$	2,446
State	1,826		88			2,471
Deferred:
Federal	2,408		2,179			(7,015		)
State	307		617			(1,405		)
Income tax expense (benefit)	$	8,167	$	2,287		$	(3,503	)

Items of reconciliation to the statutory rate

Items of reconciliation to the statutory rate:

	Successor						Predecessor
	December 31, 2013			December 25, 2012			December 27, 2011
Tax computed at U.S. federal statutory rate	$	13,268		$	6,058		$	421
State and local income taxes (net of federal benefit)	1,483			675			(223		)
Tax credits	(5,465		)	(3,303		)	(5,211		)
Charitable contributions	(569		)	(827		)	(654		)
Non-deductible transaction expenses	—			—			1,335
Uncertain tax position (release) accrual	(404		)	(444		)	622
Other	(146		)	128			207
Income tax expense (benefit)	$	8,167		$	2,287		$	(3,503	)

Significant components of the deferred tax assets and liabilities

Significant components of the Company’s deferred tax assets and liabilities are as follows (in thousands):  

	December 31, 2013			December 25, 2012
Assets:
General business credit carryforwards	$	9,118		$	13,450
Insurance reserves	9,093			9,078
Profit sharing and vacation	8,072			6,833
Unfavorable leasehold interests	4,241			4,933
Deferred rent	2,524			2,053
Other	3,653			6,074
Total deferred tax assets	36,701			42,421
Liabilities:
Depreciation and amortization	(230,322		)	(232,661		)
Debt refinancing	(3,556		)	(4,294		)
Favorable leasehold interests	(3,434		)	(3,564		)
Other	(2,949		)	(2,747		)
Total deferred tax liabilities	(240,261		)	(243,266		)
Net deferred tax liability	$	(203,560	)	$	(200,845	)
Current asset	$	10,895		$	17,445
Non-current liability	$	(214,455	)	$	(218,290	)

Reconciliation of unrecognized tax benefits

A reconciliation of the beginning and ending amount of unrecognized tax benefits is as follows, (in thousands):

	December 31, 2013			December 25, 2012			December 27, 2011
Beginning balance	$	4,607		$	9,527		$	9,049
Purchase accounting adjustments	—			(6,682		)	—
Additions based on tax positions related to the current year	—			2,439			64
Lapse of applicable statute of limitations	(743		)	(895		)	(50		)
Additional interest / penalties accrued	113			218			634
Adjustments to prior year positions	—			—			(170		)
Ending balance	$	3,977		$	4,607		$	9,527