Share-Based Compensation

6 Months Ended

Jun. 29, 2013

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

Share-Based Compensation

SHARE-BASED COMPENSATION

The Company recognized share-based compensation expense of $0.9 million for the 13-week period ended June 29, 2013 and $0.9 million for the 13-week period ended June 30, 2012, the majority of which was recorded as selling, general and administrative expense. The Company recognized share-based compensation expense of $1.7 million for the 26-week period ended June 29, 2013 and $1.6 million for the 26-week period ended June 30, 2012, the majority of which was recorded as selling, general and administrative expense. The tax deficiency and benefit associated with share-based compensation expense for the 13-week and 26-week periods ended June 29, 2013 were $(0.1) million and $0.5 million, respectively. The tax deficiencies associated with share-based compensation expense for the 13-week and 26-week periods ended June 30, 2012 were $(0.6) million and $(0.5) million, respectively.

The Manager Share Appreciation Plan ("MSAP") compensation expense for the 13-week and 26-week periods ended June 29, 2013 were less than $0.1 million and $0.1 million, respectively. The corresponding liability at June 29, 2013 was $0.1 million. The MSAP compensation expense and corresponding liability during the 26-week period ended June 30, 2012 was de minimis.