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Supplemental Retirement Plan and Related Post Retirement Benefits
 3 Months Ended
Mar. 30, 2024
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 current and retired executive officers. The following table sets forth information regarding the net periodic pension cost for the plans.
Three Months Ended
(In thousands)March 30, 2024April 1, 2023
Service Cost$— $26 
Interest Cost343 325 
Amortization of Prior Service Cost97 95 
Amortization of Net Actuarial Losses184 90 
Net Periodic Cost$624 $536 
Participants in the SERP are entitled to paid medical, dental, and long-term care insurance benefits upon retirement under the plan. The Company also has a defined benefit plan related to its subsidiary in France. The net periodic cost for both plans for the three months ended March 30, 2024 and April 1, 2023, is immaterial.
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 in Other Expense (Income), Net.