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v3.3.1.900

Employee Benefit Plans (Tables) | 12 Months Ended
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Dec. 26, 2015
Compensation and Retirement Disclosure [Abstract] |
Schedule of obligations and funded status | The following tables provide a reconciliation of benefit obligations and plan assets of the Company’s pension plans and other post-retirement benefit plans:
| Pension Plans |  | Other Post-Retirement Benefit Plans
| December 26, 2015 |  | December 27, 2014 |  | December 26, 2015 |  | December 27, 2014
| (in thousands)
Change in projected benefit obligations: |  |  |  |  |  |  |  |  |  |  |
Benefit obligation at beginning of year | $ | 326,884 |  |  | $ | 286,212 |  |  | $ | 32,246 |  |  | $ | 29,498 |
Service cost | 3,437 |  |  | 3,397 |  |  | 856 |  |  | 758 |
Interest cost | 11,912 |  |  | 12,822 |  |  | 1,062 |  |  | 1,009 |
Benefit payments | (7,517 | ) |  | (9,002 | ) |  | (674 | ) |  | (722 | )
Actuarial loss (gain) | (11,783 | ) |  | 50,550 |  |  | 1,421 |  |  | 1,703 |
Administrative expenses paid | (411 | ) |  | (459 | ) |  | — |  |  | — |
Effect of foreign exchange | (12,213 | ) |  | (16,636 | ) |  | — |  |  | — |
Benefit obligation at end of year | $ | 310,309 |  |  | $ | 326,884 |  |  | $ | 34,911 |  |  | $ | 32,246 |
Change in fair value of plan assets: |  |  |  |  |  |  |
Fair value of plan assets at beginning of year | 281,290 |  |  | 272,659 |  |  | — |  |  | — |
Actual return on plan assets | 6,263 |  |  | 25,630 |  |  | — |  |  | — |
Employer contributions | 6,088 |  |  | 6,874 |  |  | 674 |  |  | 722 |
Benefit payments | (7,517 | ) |  | (9,002 | ) |  | (674 | ) |  | (722 | )
Premiums paid | (411 | ) |  | (459 | ) |  | — |  |  | — |
Effect of foreign exchange | (10,233 | ) |  | (14,412 | ) |  | — |  |  | — |
Fair value of plan assets at end of year | $ | 275,480 |  |  | $ | 281,290 |  |  | $ | — |  |  | $ | — |
Net balance sheet liability | $ | 34,829 |  |  | $ | 45,594 |  |  | $ | 34,911 |  |  | $ | 32,246 |
Amounts recognized in balance sheet: |  |  |  |  |  |  |
Noncurrent assets | $ | 261 |  |  | $ | 61 |  |  | $ | — |  |  | $ | — |
Current liabilities | 149 |  |  | 169 |  |  | 5,984 |  |  | 744 |
Noncurrent liabilities | 34,941 |  |  | 45,486 |  |  | 28,927 |  |  | 31,502 |
Schedule of amounts recognized as part of accumulated other comprehensive income (loss) | Amounts recognized in accumulated other comprehensive loss:
| Pension Plans |  | Other Post-Retirement Benefit Plans
| Fiscal Year |  | Fiscal Year
| 2015 |  | 2014 |  | 2015 |  | 2014
| (in thousands)
Net actuarial loss | $ | 66,499 |  |  | $ | 73,433 |  |  | $ | 6,913 |  |  | $ | 5,761 |
Net prior service cost (credit) | (4,584 | ) |  | (5,388 | ) |  | — |  |  | — |
Net amount recognized | $ | 61,915 |  |  | $ | 68,045 |  |  | $ | 6,913 |  |  | $ | 5,761 |
Schedule of defined benefit plans with accumulated benefit obligation and fair value of plan assets in excess of plan assets | The accumulated benefit obligation and fair value of plan assets for the Company plans with accumulated benefit obligations in excess of plan assets are as follows:
| Pension Plans |  | Other Post-Retirement Benefit Plans
| December 26, 2015 |  | December 27, 2014 |  | December 26, 2015 |  | December 27, 2014
| (in thousands)
Accumulated benefit obligation | $ | 275,849 |  |  | $ | 299,127 |  |  | $ | 30,584 |  |  | $ | 29,994 |
Fair value of plan assets | 253,225 |  |  | 267,026 |  |  | — |  |  | — |
Schedule of defined benefit plans with projected benefit obligation and fair value of plan assets in excess of plan assets | The projected benefit obligation and fair value of plan assets for the Company plans with projected benefit obligations in excess of plan assets are as follows:
| Pension Plans |  | Other Post-Retirement Benefit Plans
| December 26, 2015 |  | December 27, 2014 |  | December 26, 2015 |  | December 27, 2014
| (in thousands)
Projected benefit obligation | $ | 301,244 |  |  | $ | 326,731 |  |  | $ | 34,911 |  |  | $ | 32,246 |
Fair value of plan assets | 266,154 |  |  | 281,075 |  |  | — |  |  | — |
Schedule of amounts in AOCI expected to be recognized as components of net periodic benefit cost over the next fiscal year | The amounts in accumulated other comprehensive income expected to be recognized as components of net periodic benefit cost over the next fiscal year are as follows:
| Pension Plans |  | Other Post-Retirement Benefit Plans
| (in thousands)
Amortization of net actuarial loss | $ | 1,931 |  |  | $ | 251 |
Amortization of net prior service credit | (576 | ) |  | — |
Components of net periodic benefit cost for defined benefit plans | Components of net periodic benefit cost:
| Pension Plans |  | Other Post-Retirement Benefit Plans
| Fiscal Year |  | Fiscal Year
| 2015 |  | 2014 |  | 2013 |  | 2015 |  | 2014 |  | 2013
| (in thousands)
Service cost | $ | 3,437 |  |  | $ | 3,397 |  |  | $ | 3,368 |  |  | $ | 856 |  |  | $ | 758 |  |  | $ | 643 |
Interest cost | 11,912 |  |  | 12,822 |  |  | 11,273 |  |  | 1,062 |  |  | 1,009 |  |  | 708 |
Expected return on plan assets | (16,987 | ) |  | (17,444 | ) |  | (14,672 | ) |  | — |  |  | — |  |  | — |
Amortization of prior service cost (credit) | (581 | ) |  | 961 |  |  | 2,711 |  |  | — |  |  | 250 |  |  | 249 |
Amortization of net loss (gain) | 2,929 |  |  | (637 | ) |  | (603 | ) |  | 269 |  |  | 660 |  |  | 660 |
Net periodic cost (benefit) | $ | 710 |  |  | $ | (901 | ) |  | $ | 2,077 |  |  | $ | 2,187 |  |  | $ | 2,677 |  |  | $ | 2,260 |
Schedule of weighted-average assumptions | Weighted-average assumptions used to determine projected benefit obligations:
| Pension Plans |  | Other Post-Retirement Benefit Plans
| December 26, 2015 |  | December 27, 2014 |  | December 26, 2015 |  | December 27, 2014
Discount rate | 3.93 | % |  | 3.79 | % |  | 3.56 | % |  | 3.34 | %
Rate of compensation increase | 3.19 | % |  | 3.19 | % |  | 3.00 | % |  | 3.00 | %
Weighted-average assumptions used to determine net periodic benefit cost:
| Pension Plans |  | Other Post-Retirement Benefit Plans
| December 26, 2015 |  | December 27, 2014 |  | December 28, 2013 |  | December 26, 2015 |  | December 27, 2014 |  | December 28, 2013
Discount rate | 3.79 | % |  | 4.54 | % |  | 4.13 | % |  | 3.34 | % |  | 3.47 | % |  | 2.63 | %
Expected long-term return on plan assets | 6.24 | % |  | 6.41 | % |  | 6.27 | % |  | — |  |  | — |  |  | — |
Rate of compensation increase | 3.19 | % |  | 3.39 | % |  | 3.04 | % |  | 3.00 | % |  | 3.00 | % |  | 2.50 | %
Defined benefit plan, additional disclosures about plan assets | The fair value of the Company’s pension plan assets by asset category are as follows:
| December 26, 2015 |  | December 27, 2014
| Level 1 |  | Level 2 |  | Level 3 |  | Total |  | Level 1 |  | Level 2 |  | Level 3 |  | Total
| (in thousands)
Cash | $ | 92 |  |  | $ | — |  |  | $ | — |  |  | $ | 92 |  |  | $ | 1 |  |  | $ | — |  |  | $ | — |  |  | $ | 1 |
Equity securities(a) | 65,890 |  |  | 5,941 |  |  | — |  |  | 71,831 |  |  | 80,692 |  |  | 5,126 |  |  | — |  |  | 85,818 |
Debt securities(b) | 68,489 |  |  | 2,822 |  |  | — |  |  | 71,311 |  |  | 69,716 |  |  | 3,232 |  |  | — |  |  | 72,948 |
Mutual funds(c) | 63,689 |  |  | 65,725 |  |  | — |  |  | 129,414 |  |  | 67,079 |  |  | 53,330 |  |  | — |  |  | 120,409 |
Other | 1,021 |  |  | 49 |  |  | 1,762 |  |  | 2,832 |  |  | 297 |  |  | 46 |  |  | 1,771 |  |  | 2,114 |
Total | $ | 199,181 |  |  | $ | 74,537 |  |  | $ | 1,762 |  |  | $ | 275,480 |  |  | $ | 217,785 |  |  | $ | 61,734 |  |  | $ | 1,771 |  |  | $ | 281,290 |
(a) | This category comprises equity securities held by non-U.S. pension plans valued at the quoted closing price, and translated into U.S. dollars using a foreign currency exchange rate at year end.
(b) | This category comprises debt securities held by non-U.S. pension plans valued at the quoted closing price, and translated into U.S. dollars using a foreign currency exchange rate at year end.
(c) | This category comprises mutual funds valued at the net asset value of shares held at year end.
Schedule of estimated future benefit payments | Estimated future benefit payments during the next five years and in the aggregate for the fiscal years thereafter, are as follows:
| Pension Plans |  | Other Post-Retirement Benefit Plans
| (in thousands)
2016 | $ | 7,561 |  |  | $ | 6,087 |
2017 | 7,914 |  |  | 747 |
2018 | 8,361 |  |  | 734 |
2019 | 8,926 |  |  | 722 |
2020 | 9,379 |  |  | 709 |
Thereafter | 52,917 |  |  | 24,480 |

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