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Stock-Based Compensation Arrangements (Tables)
 12 Months Ended
Dec. 28, 2014
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]  
Schedule of Stock Option Activity

 
Stock Options
 
Unvested stock options, February 14, 2014
 
—

 
Granted
 
2,324,870

 
Forfeited
 
(37,407
)
 
Unvested stock options, December 28, 2014
 
2,287,463

 
Stock options expected to vest, December 28, 2014
 
2,287,463

 
Exercisable stock options, December 28, 2014
 
—

 
Schedule of Stock-Based Compensation Expense and Associated Tax Benefits Recognized

As of December 28, 2014, we had $3.1 million of total unrecognized share-based compensation expense related to unvested options, net of expected forfeitures, which is expected to be amortized over the remaining weighted-average period of 4.2 years.
 
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)
Stock-based compensation costs
$
713

 
 
$
1,117

 
$
8,660

 
$
7,595

Portion capitalized as property and equipment (1)
(10
)
 
 
—

 
(179
)
 
(127
)
Stock-based compensation costs related to the accelerated vesting of restricted stock awards in connection with the Merger
—

 
 
11,108

 
—

 
—

Stock-based compensation expense recognized
$
703

 
 
$
12,225

 
$
8,481

 
$
7,468

Tax benefit recognized from stock-based compensation awards (2)
$
4,874

 
 
$
—

 
$
3,377

 
$
2,947

 __________________
(1)
We capitalize the portion of stock-based compensation costs related to our design, construction, facilities and legal departments that are directly attributable to our store development projects, such as the design and construction of a new store and the remodeling and expansion of our existing stores. Capitalized stock-based compensation costs attributable to our store development projects are included in “Property and equipment, net” in the Consolidated Balance Sheets.
(2)
Included in tax benefit recognized is the $5.0 million tax benefit related to the accelerated vesting of restricted stock awards in the 317 day period ended December 28, 2014, as such tax benefit will be deductible for income tax purposes on the Successor tax return for fiscal year 2014.