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Supplemental Retirement Plan and Related Post Retirement Benefits
 9 Months Ended
Sep. 28, 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.
Nine Months EndedThree Months Ended
(In thousands)September 28, 2024September 30, 2023September 28, 2024September 30, 2023
Service Cost$— $79 $— $26 
Interest Cost1,028 976 343 324 
Amortization of Prior Service Cost290 288 97 95 
Amortization of Net Actuarial Losses553 269 184 90 
Net Periodic Cost$1,871 $1,612 $624 $535 
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 and nine months ended September 28, 2024 and September 30, 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.