Employee Benefit Plans (Tables)

12 Months Ended

Dec. 28, 2013

Employee Benefit Plans [Abstract]

Schedule of Net Funded Status [Table Text Block]

The following table sets forth the plans’ funded status for the Company's domestic and foreign defined benefit plans and amounts recognized in the Company's consolidated balance sheets based on the measurement date (December 28, 2013 and December 29, 2012) (in thousands):

	December 28, 2013			December 29, 2012
Change in projected benefit obligation:
Projected benefit obligation at beginning of period	$	137,797		$	123,553
Acquisition	4,102			—
Service cost	507			326
Interest cost	5,307			5,451
Employee contributions	20			—
Actuarial loss	(12,904		)	13,084
Benefits paid	(4,761		)	(4,617		)
Other	(102		)	—
Projected benefit obligation at end of period	129,966			137,797
Change in plan assets:
Fair value of plan assets at beginning of period	106,519			96,235
Actual return on plan assets	13,147			13,026
Employer contributions	3,973			1,875
Employee contributions	20			—
Benefits paid	(4,761		)	(4,617		)
Fair value of plan assets at end of period	118,898			106,519
Funded status	(11,068		)	(31,278		)
Net amount recognized	$	(11,068	)	$	(31,278	)
Amounts recognized in the consolidated balance    sheets consist of:
Non-current assets	$	29		$	—
Non-current liability	(11,097		)	(31,278		)
Net amount recognized	$	(11,068	)	$	(31,278	)
Amounts recognized in accumulated other    comprehensive loss consist of:
Net actuarial loss	$	26,738		$	50,714
Prior service cost	32			174
Net amount recognized  (a)	$	26,770		$	50,888

(a) Amounts do not include deferred taxes of $10.4 million and $19.4 million at December 28, 2013 and December 29, 2012, respectively.

Schedule of Accumulated and Projected Benefit Obligations [Table Text Block]

	December 28, 2013		December 29, 2012
Projected benefit obligation	$	129,966	$	137,797
Accumulated benefit obligation	125,939		137,797
Fair value of plan assets	118,898		106,519

Schedule of Defined Benefit Plans Disclosures [Table Text Block]

Net pension cost includes the following components (in thousands):

	December 28, 2013			December 29, 2012			December 31, 2011
Service cost	$	507		$	326		$	1,178
Interest cost	5,307			5,451			6,052
Expected return on plan assets	(7,277		)	(6,709		)	(6,888		)
Net amortization and deferral	5,261			4,845			2,814
Curtailment	83			14			63
Net pension cost	$	3,881		$	3,927		$	3,219

Schedule of Defined Benefit Plan Amounts Recognized in Other Comprehensive Income (Loss) [Table Text Block]

Amounts recognized in accumulated other comprehensive income (loss) for the year ended (in thousands):

	2013		2012
Actuarial (loss)/gain recognized:
Reclassification adjustments	$	3,184	$	2,912
Actuarial (loss)/gain recognized during the period	11,869		(4,145		)
Prior service (cost) credit recognized:
Reclassification adjustments	87		64
Prior service cost arising during the period	—		—
	$	15,140	$	(1,169	)

Schedule of Amounts in Accumulated Other Comprehensive Income (Loss) to be Recognized over Next Fiscal Year [Table Text Block]

The estimated amount that will be amortized from accumulated other comprehensive loss into net periodic pension cost in fiscal 2014 is as follows (in thousands):

	2014
Net actuarial loss	$	2,078
Prior service cost	16
	$	2,094

Schedule of Assumptions Used [Table Text Block]

Weighted average assumptions used to determine benefit obligations were:

	December 28, 2013	December 29, 2012	December 31, 2011
Discount rate	4.66%	3.90%	4.50%
Rate of compensation increase	3.00%	—%	—%

Weighted average assumptions used to determine net periodic benefit cost for the employee benefit pension plans were:

	December 28, 2013	December 29, 2012	December 31, 2011
Discount rate	3.96%	4.50%	5.55%
Rate of increase in future compensation levels	—%	—%	4.16%
Expected long-term rate of return on assets	7.35%	7.35%	7.85%

Schedule of Allocation of Plan Assets [Table Text Block]

The Company's pension plan weighted-average asset allocations at December 28, 2013 and December 29, 2012, by asset category, are as follows:

	Plan Assets at
Asset Category	December 28, 2013	December 29, 2012
Equity Securities	51.7%	61.3%
Debt Securities	48.3%	38.7%
Total	100.0%	100.0%

Schedule of Target Allocation of Plan Assets [Table Text Block]

Based upon the plans’ funded status, time horizon, risk tolerances, performance expectations, asset class constraints and asset-liability study results, target asset allocation ranges are as follows:

Fixed Income	35% - 80%
Equities	20% - 65%

The initial allocation of the Darling Canada pension plans will be invested in a diversified mix of global and Canadian equity and fixed income instruments. The presumed allocation will approximate the percentages below:

Canada equity	30%
Global equity	30%
Canadian fixed income	35%
Cash	5%

Schedule of Accumulated Benefit Obligations in Excess of Fair Value of Plan Assets [Table Text Block]

The following table presents fair value measurements for the Company's defined benefit plans’ assets as categorized using the fair value hierarchy under FASB authoritative guidance (in thousands):

	Total		Quoted Prices in Active Markets for Identical Assets		Significant Other Observable Inputs		Significant Unobservable Inputs
(In thousands of dollars)	Fair Value		(Level 1)		(Level 2)		(Level 3)
Balances as  December 29, 2012
Fixed Income:
Long Term	$	40,255	$	14,064	$	26,191	$	—
Short Term	954		542		412		—
Equity Securities:
Domestic equities	44,997		43,563		1,434		—
International equities	20,313		19,551		762		—
Totals	$	106,519	77,720		$	28,799	$	—
Balances as December 28, 2013
Fixed Income:
Long Term	$	60,654	$	22,906	$	37,748	$	—
Short Term	771		—		771		—
Equity Securities:
Domestic equities	40,028		38,137		1,891		—
International equities	17,445		16,465		980		—
Totals	$	118,898	$	77,508	$	41,390	$	—

Schedule of Expected Benefit Payments [Table Text Block]

The following benefit payments, which reflect expected future service, as appropriate, are expected to be paid (in thousands):

Year Ending	Pension Benefits
2014	$	5,770
2015	6,179
2016	6,444
2017	6,681
2018	7,002
Years 2019 – 2023	39,800

Multiemployer plans

The following table provides more detail on these two significant multiemployer plans (contributions in thousands):

											Expiration
Pension	EIN Pension	Pension Protection Act Zone Status		FIP/RP Status Pending/	Contributions						Date of Collective Bargaining
Fund	Plan Number	2013	2012	Implemented	2013		2012		2011		Agreement
Western Conference of Teamsters Pension Plan	91-6145047 / 001	Green	Green	No	$	1,254	$	1,371	$	1,386	May 2016 (b)
Central States, Southeast and Southwest Areas Pension Plan (a)	36-6044243 / 001	Red	Red	Yes	782		746		705		April 2016 (c)
All other multiemployer plans					1,113		1,083		1,009
		Total Company Contributions			$	3,149	$	3,200	$	3,100

(a) In July 2005 this plan received a 10 year extension from the IRS for amortizing unfunded liabilities.

(b) The Company has several plants that participate in the Western Conference of Teamsters Pension Plan under collective bargaining agreements that require minimum funding contributions. Certain of these agreements have expired and are being renegotiated with others having expiration dates through May 31, 2016.

(c) The Company has several processing plants that participate in the Central States, Southeast and Southwest Areas Pension Plan under collective bargaining agreements that require minimum funding contributions. Certain of these agreements have expired and are being renegotiated with others having expiration dates through April 30, 2016.