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Note 21 - Restructuring and Other Charges
12 Months Ended
Dec. 28, 2013
Restructuring and Related Activities [Abstract]  
Restructuring and Related Activities Disclosure [Text Block]

21.   SEVERANCE AND OTHER CHARGES


The Company recognized $5.2 million in severance and other charges for the fiscal year ended December 28, 2013 as compared to zero for the comparable prior year period.  The Company incurred expenses of $4.5 million related to events leading to the election to our Board of Directors on December 5, 2013 of two candidates nominated by a group of our stockholders and the subsequent retirement of Leon Kopyt, the Company’s President and Chief Executive Officer.  The Company incurred severance and other related expenses of $2.9 million as a result of the voluntary retirement of Mr. Kopyt.  In December 2013, Mr. Kopyt notified the Company of his intention to retire and offered to negotiate a lower severance amount than he would have been otherwise contractually entitled to under his severance agreement upon change of control of the Company.  The negotiation with Mr. Kopyt was conducted as the central part of a global settlement agreement with Legion Partners.  The Company, Legion Partners and Mr. Kopyt agreed on the reduced severance amount in fiscal 2013 contingent upon other provisions ultimately finalized in an agreement signed on January 22, 2014.  Mr. Kopyt's retirement became effective on February 28, 2014.  The Company also incurred $1.6 million related to the proxy contest leading to the December 5, 2013 annual meeting, consisting of $1.0 million incurred by the Company and $0.6 million incurred by the stockholder group, which the Company agreed to reimburse.


The Company also incurred $0.5 million in facilities consolidation charges and $0.2 million in professional fees related to a research and development tax credit study.  The facilities consolidation charges were incurred because the Company’s Canadian operations elected to consolidate its Mississauga location into its expanded Pickering location and closed its Mason, Ohio office.