Income Taxes (Tables)

12 Months Ended

Dec. 28, 2014

Income Tax Disclosure [Abstract]

Schedule of Components of Income Tax Expense (Benefit)

Our income tax expense (benefit) consists of the following for the periods presented:

		Successor		Predecessor
		For the 317 Day Period Ended		For the 47 Day Period Ended		Fiscal Years
		December 28, 2014		February 14, 2014		2013		2012
	(in thousands)
Current tax expense (benefit):
Federal		26,702		2,505		26,950		23,903
State		4,984		390		4,191		2,936
Foreign		(255	)	(92	)	78		77
		31,431		2,803		31,219		26,916
Deferred tax expense (benefit):
Federal		(52,251	)	(2,282	)	(2,099	)	(619	)
State		(9,909	)	302		(732	)	(36	)
Foreign		(394	)	195		(194	)	(181	)
		(62,554	)	(1,785	)	(3,025	)	(836	)
Income tax expense (benefit)		(31,123	)	1,018		28,194		26,080

Schedule of Effective Income Tax Rate Reconciliation

A reconciliation of the federal statutory income tax rate to our effective tax rate is as follows:

	Successor		Predecessor
	For the 317 Day Period Ended		For the 47 Day Period Ended		Fiscal Years
	December 28, 2014		February 14, 2014		2013		2012
Federal statutory rate	35.0	%	35.0	%	35.0	%	35.0	%
State income taxes, net of federal benefit	3.8	%	20.5	%	3.0	%	3.4	%
Federal income tax credits, net	0.4	%	(2.0	)%	(1.2	)%	(0.5	)%
Merger and acquisition related costs	(4.8	)%	3.1	%	—	%	—	%
State tax credit, valuation adjustment	(0.4	)%	5.6	%	—	%	—	%
Other	(0.6	)%	(3.1	)%	0.3	%	(0.5	)%
Effective tax rate	33.4	%	59.1	%	37.1	%	37.4	%

Schedule of Deferred Tax Assets and Liabilities

	Successor			Predecessor
	December 28, 2014			December 29, 2013
	(in thousands)
Deferred tax assets:
Accrued compensation	$	2,548		$	2,180
Unearned revenue	2,105			3,645
Deferred rent	2,497			23,209
Stock-based compensation	270			2,781
Accrued insurance and employee benefit plans	8,462			7,915
Unrecognized tax benefits (1)	1,471			1,373
NOL and Other Carryforwards	8,483			—
Loan Costs	1,758			—
Other	527			2,880
Gross deferred tax assets	28,121			43,983
Deferred tax liabilities:
Depreciation and amortization	(59,871		)	(96,394		)
Prepaid assets	(1,238		)	(1,636		)
Intangibles	(183,102		)	—
Favorable/Unfavorable Leases	(795		)	—
Other	(2,087		)	(1,693		)
Gross deferred tax liabilities	(247,093		)	(99,723		)
Net deferred tax liability	$	(218,972	)	$	(55,740	)
Amounts reported on Consolidated Balance Sheets:
Current deferred tax asset	$	3,943		$	2,091
Non-current deferred tax liability	(222,915		)	(57,831		)
Net deferred tax liability	$	(218,972	)	$	(55,740	)

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(1) Amount represents the value of future tax benefits that would result if the liabilities for uncertain state tax positions and accrued interest related to uncertain tax positions are settled.

Schedule of Unrecognized Tax Benefits Roll Forward

A reconciliation of the beginning and ending amount of unrecognized tax benefits is as follows:

	Fiscal Year
	2014			2013			2012
	(in thousands)
Balance at beginning of period	$	2,598		$	2,923		$	4,497
Additions for tax positions taken in the current year	168			223			511
Increases for tax positions taken in prior years	613			463			1,076
Decreases for tax positions taken in prior years	(421		)	(422		)	(1,063		)
Settlement with tax authorities	(114		)	(283		)	(1,699		)
Expiration of statute of limitations	(962		)	(306		)	(399		)
Balance at end of period	$	1,882		$	2,598		$	2,923