Employee Benefit Plans (Tables)

12 Months Ended

Dec. 29, 2013

Defined Benefit Pension Plans and Defined Benefit Postretirement Plans Disclosure [Abstract]

Accumulated Other Comprehensive Income

The amounts recognized in accumulated other comprehensive income at December 29, 2013, and December 30, 2012 consist of:

(amounts in thousands)	December 29, 2013			December 30, 2012
				(As Restated)
Prior service costs	$	172		$	10
Actuarial losses	26,452			28,938
Total	26,624			28,948
Deferred tax	(8,851		)	(9,517		)
Net	$	17,773		$	19,431

Accumulated Other Comprehensive Income Over Next Fiscal Year

The amounts included in accumulated other comprehensive income at December 29, 2013 and expected to be recognized in net periodic pension cost during the year ending December 28, 2014 is as follows:

(amounts in thousands)	December 28, 2014
Prior service costs	$	12
Actuarial loss	1,547
Total	$	1,559

Components of Net Periodic Benefit Cost

The pension plans included the following net cost components:

(amounts in thousands)	December 29, 2013		December 30, 2012		December 25, 2011
Service cost	$	1,081	$	851	$	972
Interest cost	3,537		3,874		4,418
Expected return on plan assets	103		41		155
Amortization of actuarial loss	1,567		224		50
Amortization of transition obligation	—		57		129
Amortization of prior service costs	2		2		2
Net periodic pension cost	6,290		5,049		5,726
Settlement loss	—		—		46
Curtailment loss (gain)	—		72		(104		)
Total pension expense	$	6,290	$	5,121	$	5,668

Funded Status of Plans and Amount Recognized in Balance Sheet

The table below sets forth the funded status of our plans and amounts recognized in the accompanying Consolidated Balance Sheets.

(amounts in thousands)	December 29, 2013			December 30, 2012
				(As Restated)
Change in benefit obligation
Net benefit obligation at beginning of year	$	104,364		$	84,674
Service cost	1,081			851
Interest cost	3,537			3,874
Actuarial loss	(1,538		)	18,556
Gross benefits paid	(4,773		)	(4,324		)
Plan curtailments	—			(575		)
Plan settlements	—			(295		)
Plan amendments	158			—
Foreign currency exchange rate changes	4,200			1,603
Net benefit obligation at end of year	$	107,029		$	104,364
Change in plan assets
Fair value of plan assets at beginning of year	$	1,488		$	1,406
Actual return on assets	330			(5		)
Employer contributions	5,206			4,686
Gross benefits paid	(4,773		)	(4,324		)
Plan settlements	—			(295		)
Foreign currency exchange rate changes	88			20
Fair value of plan assets at end of year	$	2,339		$	1,488
Reconciliation of funded status
Funded status at end of year	$	(104,690	)	$	(102,876	)

Schedule of Accrued Benefits

(amounts in thousands)	December 29, 2013		December 30, 2012
			(As Restated)
Amounts recognized in accrued benefit consist of:
Accrued pensions — current	$	5,013	$	4,687
Accrued pensions	99,677		98,189
Net amount recognized at end of year	$	104,690	$	102,876
Other comprehensive income attributable to prior service cost arising during year	$	158	$	—
Accumulated benefit obligation at end of year	$	101,341	$	99,028

Pension Plans with Accumulated Benefit Obligations in Excess Of Fair Value Of Plan Assets

The following table sets forth additional fiscal year-ended information for pension plans for which the accumulated benefit is in excess of plan assets:

(amounts in thousands)	December 29, 2013		December 30, 2012
			(As Restated)
Projected benefit obligation	$	107,029	$	104,364
Accumulated benefit obligation	$	101,341	$	99,028
Fair value of plan assets	$	2,339	$	1,488

Weighted Average Assumptions Used To Determine Benefit Obligations

The weighted average rate assumptions used in determining pension costs and the projected benefit obligation are as follows:

	December 29, 2013		December 30, 2012		December 25, 2011
			(As Restated)
Weighted average assumptions for year-end benefit obligations:
Discount rate(1)	3.52	%	3.28	%
Expected rate of increase in future compensation levels	2.53	%	2.52	%
Weighted average assumptions for net periodic benefit cost development:
Discount rate(1)	3.53	%	4.77	%	5.27	%
Expected rate of return on plan assets	4.50	%	5.25	%	5.75	%
Expected rate of increase in future compensation levels	2.52	%	2.52	%	2.52	%
Measurement Date:	December 31, 2013		December 31, 2012		December 31, 2011

⁽¹⁾  Represents the weighted average rate for all pension plans.

Expected Benefit Payments Associated With The Pension and Postretirement Benefit Plans

The benefits expected to be paid over the next five years and the five aggregated years after:

(amounts in thousands)
2014	$	5,014
2015	$	5,058
2016	$	5,074
2017	$	5,215
2018	$	5,276
2019 through 2023	$	27,408

Summary Of The Fair Value Of Pension Plan Assets

The following table provides a summary of the fair value of the Company's pension plan assets at December 29, 2013 utilizing the fair value hierarchy discussed in Note 14:

(amounts in thousands)	Total Fair Value Measurement December 29, 2013		Quoted Prices In Active Markets for Identical Assets (Level 1)		Significant Other Observable Inputs (Level 2)		Significant Unobservable Inputs (Level 3)
Global insurance assets	$	2,339	$	—	$	—	$	2,339

Schedule of Changes in Fair Value of Plan Assets

Additional information pertaining to the changes in the fair value of the pension plan assets classified as Level 3 for the year ended December 29, 2013 is presented below:

(amounts in thousands)	Balance as of December 30, 2012		Actual Return on Plan Assets, Relating to Assets Still Held at the Reporting Date		Actual Return on Plan Assets, Relating to Assets Sold During the Period		Purchases, Sales and Settlements		Transfer into / (out of) Level 3			Change due to Exchange Rate Changes		Balance as of December 29, 2013
Asset Category
Global insurance assets	$	1,488	$	376	$	—	$	461	$	(77	)	$	91	$	2,339
Total Level 3 Assets	$	1,488	$	376	$	—	$	461	$	(77	)	$	91	$	2,339