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Other Liabilities, Long-Term (Notes)
9 Months Ended
Sep. 27, 2020
Other Liabilities, Noncurrent [Abstract]  
Other Liabilities Disclosure [Text Block] Other Liabilities, Long-Term
Other liabilities, long-term, at September 27, 2020 and December 29, 2019 consisted of the following:
September 27, 2020December 29, 2019
Accrued occupancy costs$2,123 $8,523 
Accrued workers’ compensation and general liability claims5,566 5,370 
Interest rate swap 7,218 — 
Deferred compensation4,212 3,902 
Deferred federal payroll taxes14,267 — 
Other286 289 
$33,672 $18,084 
On March 27, 2020, the United States enacted the CARES Act as a response to the economic uncertainty resulting from COVID-19. The CARES Act provides for deferred payment of the employer portion of social security taxes through the end of 2020, with 50% of the deferred amount due December 31, 2021 and the remaining 50% due December 31, 2022.