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Employee Benefit Plans
 12 Months Ended
Dec. 27, 2014
Defined Benefit Pension Plans and Defined Benefit Postretirement Plans Disclosure [Abstract]  
Employee Benefit Plans
EMPLOYEE BENEFIT PLANS

Defined Contribution Plans

The Company sponsors a 401(k) defined contribution plan that covers a significant portion, or approximately 86% of the Company's associates. This plan includes a mandatory Company match on the first 1% of participants' contributions. The Company matches the next 2% of participants' contributions if the Company meets prescribed earnings levels. The plan also provides for additional Company contributions above the 3% level if the Company attains certain additional performance targets. Matching contribution expense for this 401(k) plan was $382 in 2014, $610 in 2013 and $247 in 2012.

Additionally, the Company sponsors a 401(k) defined contribution plan that covers those associates at one facility who are under a collective-bargaining agreement, or approximately 14% of the Company's associates. Under this plan, the Company generally matches participants' contributions, on a sliding scale, up to a maximum of 2.75% of the participant's earnings. Matching contribution expense for the collective-bargaining 401(k) plan was $87 in 2014, $86 in 2013 and $78 in 2012.

Non-Qualified Retirement Savings Plan

The Company sponsors a non-qualified retirement savings plan that allows eligible associates to defer a specified percentage of their compensation.  The obligations owed to participants under this plan were $14,331 at December 27, 2014 and $13,210 at December 28, 2013 and are included in other long-term liabilities in the Company's Consolidated Balance Sheets. The obligations are unsecured general obligations of the Company and the participants have no right, interest or claim in the assets of the Company, except as unsecured general creditors.  The Company utilizes a Rabbi Trust to hold, invest and reinvest deferrals and contributions under the plan.  Amounts are invested in Company-owned life insurance in the Rabbi Trust and the cash surrender value of the policies was $15,316 at December 27, 2014 and $14,242 at December 28, 2013 and is included in other assets in the Company's Consolidated Balance Sheets.

Multi-Employer Pension Plan

The Company contributes to a multi-employer pension plan under the terms of a collective-bargaining agreement that covers its union-represented employees. These union-represented employees represented approximately 14% of the Company's total employees. The risks of participating in multi-employer plans are different from single-employer plans. If a participating employer stops contributing to the plan, the unfunded obligations of the plan may be borne by the remaining participating employers. If the Company chooses to stop participating in the multi-employer plan, the Company may be required to pay the plan an amount based on the underfunded status of the plan, referred to as a withdrawal liability.

The Company's participation in the multi-employer pension plan for 2014 is provided in the table below. The "EIN/Pension Plan Number" column provides the Employee Identification Number (EIN) and the three digit plan number. The most recent Pension Protection Act (PPA) zone status available in 2014 and 2013 is for the plan's year-end at 2013 and 2012, respectively. The zone status is based on information that the Company received from the plan and is certified by the plan's actuary. Among other factors, plans in the red zone are generally less than 65% funded, plans in the yellow zone are less than 80% funded and plans in the green zone are at least 80% funded. The "FIP/RP Status Pending/Implemented" column indicates a plan for which a financial improvement plan (FIP) or a rehabilitation plan (RP) is either pending or has been implemented. The last column lists the expiration date of the collective-bargaining agreement to which the plan is subject.

Pension Fund
EIN/Pension Plan Number
Pension Protection Act Zone Status
FIP/RP Status Pending/Implemented (1)
Contributions (2)
Surcharge Imposed (1)
Expiration Date of Collective-Bargaining Agreement
2014
2013
2014

2013

2012

The Pension Plan of the National Retirement Fund
13-6130178 - 001
Red
Red
Implemented
$
279

$
279

$
256

Yes
6/3/2017

(1) The collective-bargaining agreement requires the Company to contribute to the plan at the rate of $0.47 per compensated hour for each covered employee. The Company will make additional contributions, as mandated by law, in accordance with the fund's 2010 Rehabilitation Plan which requires a surcharge equal to $0.03 per hour (from $0.47 to $0.50) effective June 1, 2014 to May 31, 2015. Based upon current employment and benefit levels, the Company's contributions to the multi-employer pension plan are expected to be approximately $300 for 2015.
(2) The Company's contributions to the plan do not represent more than 5% of the total contributions to the plan for the most recent plan year available.


Postretirement Plans

The Company inherited a legacy postretirement benefit plan that provides life insurance to a limited number of associates as a result of a prior acquisition.  The Company also sponsors a postretirement benefit plan that provides medical insurance for a limited number of associates who retired prior to January 1, 2003 and life insurance to a limited number of associates upon retirement as part of a collective bargaining agreement.

Information about the benefit obligation and funded status of the Company's postretirement benefit plans is summarized as follows:
 
2014
 
2013
Change in benefit obligation:
 
 
 
Benefit obligation at beginning of year
$
598

 
$
694

Service cost
7

 
7

Interest cost
22

 
23

Participant contributions
12

 
15

Actuarial gain
(317
)
 
(137
)
Benefits paid
(5
)
 
(5
)
Medicare Part D subsidy
—

 
1

Benefit obligation at end of year
317

 
598

 
 
 
 
Change in plan assets:
 
 
 
Fair value of plan assets at beginning of year
—

 
—

Employer contributions
(7
)
 
(11
)
Participant contributions
12

 
15

Benefits paid
(5
)
 
(5
)
Medicare Part D subsidy
—

 
1

Fair value of plan assets at end of year
—

 
—

Unfunded amount
$
(317
)
 
$
(598
)



The balance sheet classification of the Company's liability for postretirement benefit plans is summarized as follows:
 
2014
 
2013
Accrued expenses
$
17

 
$
18

Other long-term liabilities
300

 
580

Total liability
$
317

 
$
598




Benefits expected to be paid on behalf of associates for postretirement benefit plans during the period 2015 through 2024 are summarized as follows:
Years
Postretirement
Plans
2015
$
16

2016
16

2017
15

2018
15

2019
16

2020 - 2024
83




Assumptions used to determine benefit obligations of the Company's postretirement benefit plans are summarized as follows:
 
2014
 
2013
Weighted-average assumptions as of year-end:
 
 
 
Discount rate (benefit obligations)
4.73
%
 
3.16
%



Assumptions used and related effects of health care cost are summarized as follows:
 
2014
 
2013
Health care cost trend assumed for next year
8.00
%
 
8.00
%
Rate to which the cost trend is assumed to decline
5.00
%
 
5.00
%
Year that the rate reaches the ultimate trend rate
2016

 
2017




The effect of a 1% change in the health care cost trend on the Company's postretirement benefit plans is summarized as follows:
 
2014
 
2013
 
1% Increase
 
1% Decrease
 
1% Increase
 
1% Decrease
Accumulated postretirement benefit obligation
$
2

 
$
(2
)
 
$
4

 
$
(3
)



Components of net periodic benefit cost (credit) for all postretirement plans are summarized as follows:
 
2014
 
2013
 
2012
Service cost
$
7

 
$
7

 
$
7

Interest cost
22

 
23

 
26

Amortization of prior service credits
(88
)
 
(88
)
 
(88
)
Recognized net actuarial gains
(31
)
 
(35
)
 
(45
)
Settlement gain
(251
)
 
(105
)
 
(48
)
Net periodic benefit cost (credit)
$
(341
)
 
$
(198
)
 
$
(148
)


Pre-tax amounts included in AOCIL for the Company's postretirement benefit plans at 2014 are summarized as follows:
 
Postretirement Benefit Plans
 
Balance at 2014
 
2015 Expected Amortization
Prior service credits
$
(102
)
 
$
(88
)
Unrecognized actuarial gains
(427
)
 
(37
)
Totals
$
(529
)
 
$
(125
)