Post-Retirement Health Care (Tables)

12 Months Ended

Dec. 28, 2019

The following table sets forth the activity and reporting location of the benefit obligation and plan assets (in thousands):



	2019			2018
Change in benefit obligation
Benefit obligation at beginning of year	$	19,552		$	22,933
Service cost	680			853
Interest cost	795			789
Benefits paid	(1,607		)	(1,570		)
Actuarial (gain) loss	2,398			(3,453		)
Benefit obligation at end of year	$	21,818		$	19,552
Change in plan assets
Fair value at beginning of year	$	—		$	—
Actual return on assets	—			—
Employer contribution	1,607			1,570
Transferred out	—			—
Benefits paid	(1,607		)	(1,570		)
Fair value at end of year	$	—		$	—
Funded Status of Plan	$	(21,818	)	$	(19,552	)

Amounts recognized in the Statement of Financial Position consist of:
Current liabilities	$	1,081		$	1,057
Non-current liabilities	$	20,737		$	18,495

Amounts recognized in Accumulated Other Comprehensive Income (Loss) (before tax) consist of:
Actuarial (gain) loss	$	2,384		$	(14	)

Change in Accumulated Other Comprehensive Income (before tax):
Amount disclosed at beginning of year	$	(14	)	$	3,565
Actuarial (gain) loss	2,398			(3,453		)
Amortization of transition amount	—			(126		)
Amount disclosed at end of year	$	2,384		$	(14	)

Estimated future benefit payments are as follows (in thousands):

Expected contributions are as follows (in thousands):

The discount rate used was as follows:

The following table sets forth the components of net periodic benefit costs (in thousands):



	2020
Service cost	$	777
Interest cost	675
Amortization of net (gain) loss	20
Net periodic post-retirement benefit cost	$	1,472