Stock-Based Compensation Arrangements

3 Months Ended

Mar. 29, 2015

Disclosure of Compensation Related Costs, Share-based Payments [Abstract]

Stock-Based Compensation Arrangements

Stock-Based Compensation Arrangements:

The following table summarizes stock-based compensation expense and the associated tax benefit recognized in the Consolidated Financial Statements:

	Successor					Predecessor
	Three Months Ended			For the 44 Day Period Ended		For the 47 Day Period Ended
	March 29, 2015			March 30, 2014		February 14, 2014
	(in thousands)
Stock-based compensation costs	$	395		$	—	$	1,117
Portion capitalized as property and equipment (1)	(4		)	—		—
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	$	391		$	—	$	12,225
Tax benefit recognized from stock-based compensation awards (2)	$	—		$	5,043	$	—

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(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 cost attributable to our store development projects is included in “Property and equipment, net” in the Consolidated Balance Sheets.

(2) We recorded the $5.0 million tax benefit related to the accelerated vesting of restricted stock awards in the 44 day period endedMarch 30, 2014, as such tax benefit are deductible for income tax purposes on the Successor tax return for fiscal year 2014.