Income Taxes (Tables)

12 Months Ended

Dec. 26, 2018

Income Tax Disclosure [Abstract]

Schedule of Provision for Income Taxes

The provision for income taxes is based on the following components (in thousands):

For the Years Ended	December 26, 2018			December 27, 2017			December 28, 2016
Current income taxes:
Federal	$	—		$	—		$	—
State	220			250			224
Total current	220			250			224
Deferred income taxes:
Federal	(3,526		)	1,495			9,660
State	98			192			2,730
Total deferred	(3,428		)	1,687			12,390
Charge in lieu of tax (attributable to stock options)	—			—			169
Adjustment to deferred taxes for tax rate change	—			(1,440		)	—
Tax provision for income taxes	$	(3,208	)	$	497		$	12,783

Schedule of Effective Income Tax rate

The provision for income taxes differs from the amount computed by applying the federal income tax rate of 21.0% for fiscal 2018 and 35.0% for both fiscal 2017 and fiscal 2016 as follows:

For the Years Ended	December 26, 2018		December 27, 2017		December 28, 2016
Statutory federal income tax rate applied to    earnings before income taxes and extraordinary items	21.0	%	35.0	%	35.0	%
TRA expense	1.3		(21.4	)	0.4
Revaluation of deferred taxes	—		(15.8	)	—
Change in valuation allowance	(6.9	)	10.9		1.3
WOTC Credit	3.3		(2.5	)	(0.8	)
State tax benefit (net of federal benefit)	5.0		0.6		5.0
Stock option exercises	2.1		—		—
Other	0.5		(1.3	)	0.2
Total	26.3	%	5.5	%	41.1	%

Schedule of Deferred Tax Assets and Liabilities

The Company’s deferred tax assets and liabilities as of December 26, 2018 and December 27, 2017 are summarized below. The balances reflect the revaluation for the reduction in the Federal corporate rate to 21.0%.

	December 26, 2018			December 27, 2017
Deferred assets:
Capital leases	$	53		$	90
Accrued vacation	456			428
Accrued legal	10,343			—
Deferred rent	3,788			3,516
Accrued workers’ compensation	1,660			1,450
Enterprise zone and other credits	13,001			12,722
Net operating losses	6,260			13,488
Fixed assets	3,374			4,176
Other	5,239			2,261
Total deferred tax assets	44,174			38,131
Valuation allowance	(5,149		)	(4,306		)
Net deferred tax assets	39,025			33,825
Deferred liabilities:
Goodwill	(6,229		)	(6,037		)
Trademark	(17,654		)	(17,613		)
Prepaid expense	(528		)	(380		)
Fixed asset	—			—
Other	(2,905		)	(2,628		)
Deferred tax liabilities	(27,316		)	(26,658		)
Net deferred tax asset	$	11,709		$	7,167