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Employee Benefit Plans
9 Months Ended
Oct. 04, 2020
Retirement Benefits [Abstract]  
Employee Benefit Plans EMPLOYEE BENEFIT PLANS
On December 31, 2019, a plan amendment was executed to eliminate future service accruals in the Dutch defined benefit plan, resulting in a curtailment of the plan. This plan remains in existence and will continue to pay vested benefits. Active participants will no longer accrue benefits after December 31, 2019, and instead will participate in an industry-wide multi-employer plan beginning in fiscal year 2020. During the three and nine months ended October 4, 2020, the Company recorded multi-employer pension expense related to multi-employer contributions of $0.6 million and $1.9 million, respectively.
The following tables provide the components of net periodic benefit cost for the three and nine months ended October 4, 2020 and September 29, 2019:
Three Months EndedNine Months Ended
Defined Benefit Retirement Plans (Europe)
October 4, 2020September 29, 2019October 4, 2020September 29, 2019
(In thousands)
Service cost$— $181 $— $550 
Interest cost907 1,223 2,668 3,770 
Expected return on assets(1,082)(1,378)(3,184)(4,251)
Amortization of prior service cost27 16 79 48 
Amortization of net actuarial losses335 240 981 742 
Net periodic benefit cost$187 $282 $544 $859 

Three Months EndedNine Months Ended
Salary Continuation PlanOctober 4, 2020September 29, 2019October 4, 2020September 29, 2019
(In thousands)
Interest cost$234 $288 $703 $865 
Amortization of net actuarial losses140 94 419 281 
Net periodic benefit cost$374 $382 $1,122 $1,146 

Three Months EndedNine Months Ended
nora Defined Benefit Plan
October 4, 2020September 29, 2019October 4, 2020September 29, 2019
(In thousands)
Service cost$274 $213 $791 $646 
Interest cost117 170 338 515 
Amortization of net actuarial losses58 — 168 — 
Net periodic benefit cost$449 $383 $1,297 $1,161 
In accordance with applicable accounting standards, the service cost component of net periodic benefit costs is presented within Operating Income in the consolidated condensed statements of operations, while all other components of net periodic benefit costs are presented within other expense in the consolidated condensed statements of operations.