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Supplemental Retirement Plan and Related Post Retirement Benefits
9 Months Ended
Sep. 26, 2020
Retirement Benefits [Abstract]  
Supplemental Retirement Plan and Related Post Retirement Benefits Supplemental Retirement Plan and Related Post Retirement Benefits
The Company has two non-qualified supplemental retirement defined benefit plans (“SERP” and “SERP II”) for certain executive officers. The following table sets forth information regarding the net periodic pension cost for the plans. 
Nine Months EndedThree Months Ended
(In thousands)September 26, 2020September 28, 2019September 26, 2020September 28, 2019
Service Cost$167 $136 $56 $45 
Interest Cost627 687 209 229 
Amortization of Prior Service Cost290 290 97 97 
Amortization of Net Actuarial Losses486 224 162 74 
Net Periodic Cost$1,570 $1,337 $524 $445 
Participants in the SERP are entitled to paid medical, dental and long-term care insurance benefits upon retirement under the plan. The following table sets forth information regarding the net periodic cost recognized for those benefits: 
Nine Months Ended
Three Months Ended
(In thousands)September 26, 2020September 28, 2019September 26, 2020September 28, 2019
Service Cost$11 $10 $$
Interest Cost26 35 12 
Amortization of Prior Service Cost12 12 
Amortization of Net Actuarial Losses29 32 11 
Net Periodic Cost$78 $89 $26 $30 
The service cost component of net periodic benefit costs above is recorded in Selling, General and Administrative Expenses within the Consolidated Condensed Statements of Operations, while the remaining components are recorded to Other Expense, Net of Other Income.