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STOCKHOLDERS' EQUITY (Tables)
 9 Months Ended
Sep. 28, 2014
Equity [Abstract]  
Schedule of Changes in Unrealized Actuarial Losses
The following tables provide information regarding the changes in accumulated other comprehensive loss:
 
Thirty-Nine Weeks Ended September 28, 2014(a)
 
Thirty-Nine Weeks Ended
September 29, 2013(a)
 
Losses Related to Pension and Other Postretirement Benefits
 
Unrealized Holding Gains on Available-for-Sale Securities
 
Total
 
Losses Related to Pension and Other Postretirement Benefits
 
(In thousands)
Balance, beginning of period
$
(45,797
)
 
$
62

 
$
(45,735
)
 
$
(68,511
)
Other comprehensive income (loss) before
reclassifications
(10,094
)
 
169

 
(9,925
)
 
35,363

Amounts reclassified from accumulated other
comprehensive loss to net income
26

 
(181
)
 
(155
)
 
751

Net current period other comprehensive income (loss)
(10,068
)
 
(12
)
 
(10,080
)
 
36,114

Balance, end of period
$
(55,865
)
 
$
50

 
$
(55,815
)
 
$
(32,397
)
(a)
All amounts are net of tax. Amounts in parentheses indicate debits to accumulated other comprehensive loss.
Schedule of Reclassification from Accumulated Other Comprehensive Loss
 
 
Amount Reclassified from Accumulated Other Comprehensive Loss(a)
 
 
Details about Accumulated Other Comprehensive Loss Components
 
Thirty-Nine Weeks Ended
September 28, 2014
 
Thirty-Nine Weeks Ended
September 29, 2013
 
Affected Line Item in the Condensed Consolidated Statements of Operations
 
 
(In thousands)
 
 
Realized gain on sale of securities
 
$
290

 
$
—

 
Selling, general and administrative expense
Amortization of defined benefit pension and
     other postretirement plan actuarial losses:
 
 
 
 
 
 
Union employees pension plan(b)(d)
 
—

 
(27
)
 
Cost of sales
Legacy Gold Kist plans(c)(d)
 
(42
)
 
(724
)
 
Selling, general and administrative expense
Total before tax
 
248

 
(751
)
 
 
Tax benefit (expense)
 
(93
)
 
—

 
 
Total reclassification for the period
 
$
155

 
(751
)
 
 
(a)
Amounts in parentheses represent debits to results of operations.
(b)
The Company sponsors the Pilgrim's Pride Retirement Plan for Union Employees, a qualified defined benefit pension plan covering certain locations or work groups with collective bargaining agreements.
(c)
The Company sponsors the Pilgrim's Pride Plan for Legacy Gold Kist Employees, a qualified defined benefit pension plan covering certain eligible U.S. employees who were employed at locations that the Company purchased through its acquisition of Gold Kist in 2007, the Former Gold Kist Inc. Supplemental Executive Retirement Plan, a nonqualified defined benefit retirement plan covering certain former Gold Kist executives, the Former Gold Kist Inc. Directors' Emeriti Plan, a nonqualified defined benefit retirement plan covering certain former Gold Kist directors, and the Gold Kist Inc. Retiree Life Insurance Plan, a defined benefit postretirement life insurance plan covering certain retired Gold Kist employees.
(d)
These accumulated other comprehensive income components are included in the computation of net periodic pension cost. See “Note 11. Pension and Other Postretirement Benefits” to the Condensed Consolidated Financial Statements.