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Reorganization and Realignment Costs (Tables)
 6 Months Ended
Jun. 28, 2020
Restructuring Cost and Reserve  
Restructuring and Related Costs
The following is a summary of the initiatives included in “Reorganization and realignment costs:”
Three Months EndedSix Months Ended
June 28,
2020		June 30,
2019		June 28,
2020		June 30,
2019
IT realignment$2,847  $—  $6,406  $—  
G&A realignment64  3,517  331  4,299  
System optimization initiative—  53  84  69  
Reorganization and realignment costs$2,911  $3,570  $6,821  $4,368  
IT Realignment  
Restructuring Cost and Reserve  
Restructuring and Related Costs
The following is a summary of the activity recorded as a result of the IT realignment plan:
Three Months EndedSix Months EndedTotal
Incurred Since Inception
June 28,
2020		June 28,
2020
Severance and related employee costs$830  $975  $8,523  
Recruitment and relocation costs143  314  314  
Third-party and other costs1,874  5,117  6,503  
2,847  6,406  15,340  
Share-based compensation (a)—  —  193  
Total IT realignment $2,847  $6,406  $15,533  
_______________

(a) Primarily represents incremental share-based compensation resulting from the modification of stock options in connection with the termination of employees under our IT realignment plan.
Schedule of Restructuring Reserve by Type of Cost
The table below presents a rollforward of our accruals for the IT realignment plan, which are included in “Accrued expenses and other current liabilities” and “Other liabilities” and totaled $4,039 and $371 as of June 28, 2020, respectively.
Balance
December 29, 2019		ChargesPaymentsBalance
June 28,
2020
Severance and related employee costs$7,548  $975  $(4,113) $4,410  
Recruitment and relocation costs—  314  (314) —  
Third-party and other costs1,076  5,117  (6,193) —  
$8,624  $6,406  $(10,620) $4,410  
G&A Realignment  
Restructuring Cost and Reserve  
Restructuring and Related Costs
The following is a summary of the activity recorded as a result of the G&A realignment plan:
Three Months EndedSix Months EndedTotal
Incurred Since Inception
June 28,
2020		June 30,
2019		June 28,
2020		June 30,
2019
Severance and related employee costs (a)$(6) $2,130  $146  $2,602  $24,384  
Recruitment and relocation costs—  482  15  596  2,531  
Third-party and other costs—  71  1  87  2,211  
(6) 2,683  162  3,285  29,126  
Share-based compensation (b)70  834  169  1,014  8,067  
Termination of defined benefit plans—  —  —  —  1,335  
Total G&A realignment$64  $3,517  $331  $4,299  $38,528  
_______________

(a) The three and six months ended June 28, 2020 includes a reversal of an accrual as a result of a change in estimate.

(b) Primarily represents incremental share-based compensation resulting from the modification of stock options in connection with the termination of employees under our G&A realignment plan.
Schedule of Restructuring Reserve by Type of Cost
The accruals for our G&A realignment plan are included in “Accrued expenses and other current liabilities” and “Other liabilities” and totaled $2,705 and $108 as of June 28, 2020, respectively, and $4,835 and $607 as of June 30, 2019, respectively. The tables below present a rollforward of our accruals for the plan.
Balance
December 29,
2019		ChargesPaymentsBalance
June 28,
2020
Severance and related employee costs$5,276  $146  $(2,671) $2,751  
Recruitment and relocation costs83  15  (36) 62  
Third-party and other costs—  1  (1) —  
$5,359  $162  $(2,708) $2,813  
Balance
December 30,
2018		ChargesPaymentsBalance
June 30,
2019
Severance and related employee costs$7,241  $2,602  $(4,724) $5,119  
Recruitment and relocation costs83  596  (356) 323  
Third-party and other costs—  87  (87) —  
$7,324  $3,285  $(5,167) $5,442