Income Taxes (Tables)

12 Months Ended

Dec. 27, 2016

Income Tax Disclosure [Abstract]

Provision (benefit) for income taxes

The (benefit) provision for income taxes for the fiscal years ended December 27, 2016, December 29, 2015 and December 30, 2014 consisted of the following (in thousands):

	December 27, 2016			December 29, 2015			December 30, 2014
Current:
Federal	$	1,959		$	1,401		$	(3,068	)
State	854			752			498
Deferred:
Federal	(4,603		)	(7,051		)	(6,503		)
State	(953		)	(870		)	627
Income tax benefit	$	(2,743	)	$	(5,768	)	$	(8,446	)

Items of reconciliation to the statutory rate

Items of reconciliation to the statutory rate (in thousands):

	December 27, 2016			December 29, 2015			December 30, 2014
Tax computed at U.S. federal statutory rate	$	2,156		$	330		$	(2,371	)
State and local income taxes (net of federal benefit)	56			82			(179		)
Tax credits	(4,590		)	(5,219		)	(5,772		)
Charitable contributions	(324		)	(560		)	(475		)
Change in deferred rate	(453		)	(464		)	1,130
Uncertain tax positions released	(156		)	(71		)	(755		)
Other	568			134			(24		)
Income tax benefit	$	(2,743	)	$	(5,768	)	$	(8,446	)

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 27, 2016			December 29, 2015
Assets:
General business credit carryforwards	$	21,271		$	18,915
Insurance reserves	10,903			11,843
Profit sharing and vacation	9,916			8,906
Unfavorable leasehold interests	2,145			2,815
Deferred rent	4,247			3,671
Other	2,112			2,193
Total deferred tax assets	50,594			48,343
Liabilities:
Depreciation and amortization	(226,672		)	(231,500		)
Debt refinancing	(756		)	(1,136		)
Favorable leasehold interests	(2,483		)	(2,915		)
Other	(3,140		)	(2,555		)
Total deferred tax liabilities	(233,051		)	(238,106		)
Net deferred tax liability	$	(182,457	)	$	(189,763	)

Reconciliation of unrecognized tax benefits

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

	December 27, 2016			December 29, 2015			December 30, 2014
Beginning balance	$	2,685		$	2,795		$	3,977
Lapse of applicable statute of limitations, adjustment to Parent	(2,439		)	(108		)	—
Lapse of applicable statute of limitations	(269		)	—			—
Additional interest / penalties accrued	23			(2		)	143
Adjustments to prior year positions	—			—			(1,325		)
Ending balance	$	—		$	2,685		$	2,795