EQUITY-BASED COMPENSATION

3 Months Ended

Mar. 25, 2020

Share-based Payment Arrangement [Abstract]

EQUITY-BASED COMPENSATION

EQUITY-BASED COMPENSATION

A summary of equity-based compensation expense recognized during the thirteen weeks ended March 25, 2020 and March 27, 2019 is as follows:

	Thirteen Weeks Ended
	March 25 2020		March 27 2019
Stock options	$	261	$	682
Performance stock units	413		712
Restricted stock units	626		298
Equity-based compensation expense	$	1,300	$	1,692
Total income tax benefit recognized related to equity-based compensation	$	36	$	42

Equity-based compensation expense is included in general and administrative expenses and labor and related expenses on the Condensed Consolidated Statements of Income (Loss) during the thirteen weeks ended March 25, 2020 and March 27, 2019 as follows:

	Thirteen Weeks Ended
	March 25 2020		March 27 2019
General and administrative expenses	$	1,214	$	1,642
Labor and related expenses	86		50
Equity-based compensation expense	$	1,300	$	1,692