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DEFINED BENEFIT PLANS (Tables)
3 Months Ended
Apr. 03, 2021
Retirement Benefits [Abstract]  
Schedule of Accumulated and Projected Benefit Obligations
The following tables set forth the components of the net periodic benefit cost, before tax for the periods indicated (in thousands):
Defined Benefit Plans
 Three Months Ended
April 3,
2021
April 4,
2020
Service cost$14 $11 
Interest cost635 802 
Expected return on assets(1,360)(1,398)
Amortization of prior service cost16 16 
Amortization of net actuarial loss104 753 
Net periodic benefit cost (income)$(591)$184 
OPEB Plans
 Three Months Ended
April 3,
2021
April 4,
2020
Service cost$4 $4 
Interest cost44 59 
Amortization of net actuarial loss18 27 
Net periodic benefit cost$66 $90