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DEFINED BENEFIT RETIREMENT PLAN (Tables)

12 Months Ended

Dec. 31, 2011

DEFINED BENEFIT RETIREMENT PLAN

Schedule of changes in PBO and fair value of plan assets for pension plan

Changes in the PBO and fair value of plan assets for the pension plan for the period from May 12, 2010 to December 25, 2010 were as follows:

		Projected Benefit Obligation			Plan Assets			Funded status
Fair value at May 12, 2010		$	478,993		$	351,056		$	(127,937	)
Service cost			154			—
Employer contributions			—			938
Interest cost			16,654			—
Actual return on plan assets			—			11,275
Benefits paid			(5,698	)		(5,698	)
Actuarial gain			(28,952	)		—
Currency translation			2,656			2,065
Fair Value at December 25, 2010		$	463,807		$	359,636		$	(104,171	)

        Changes in the PBO and fair value of plan assets for the pension plan for the period from December 26, 2010 to December 31, 2011 were as follows:

		Projected Benefit Obligation			Plan Assets			Funded status
Fair value at December 25, 2010		$	463,807		$	359,636		$	(104,171	)
Service cost			—			—
Employer contributions			—			11,860
Interest cost			25,643			—
Actual return on plan assets			—			67,474
Benefits paid			(11,539	)		(11,539	)
Actuarial loss			16,187			—
Currency translation			(1,579	)		(2,936	)
Fair Value at December 31, 2011		$	492,519		$	424,495		$	(68,024	)

Schedule of pre-tax amounts recognized in accumulated other comprehensive income (loss)

Balance December 26, 2009		$	—
Actuarial gain			28,952
Balance December 25, 2010			28,952
Actuarial gain			31,093
Currency translation loss			(31	)
Balance December 31, 2011			60,014

Schedule of weighted-average actuarial assumptions used to determine the benefit obligation

Percentages		2011			2010
Discount rate			4.80	%		5.50	%
Salary increase			N/A			4.50	%
Inflation			2.30	%		2.80	%

Schedule of components of the net periodic pension expense

		2011			2010
Net Periodic Benefit Cost:
Service cost		$	—		$	154
Interest cost			25,643			16,654
Expected return on plan assets			(20,194	)		(10,934	)
Net periodic benefit expense		$	5,449		$	5,874

Schedule of weighted-average actuarial assumptions used to determine expense

Percentages		2011			2010
Discount rate			5.50	%		5.60	%
Expected return on plan assets			5.40	%		5.51	%
Salary increase			N/A			4.70	%
Inflation			3.50	%		3.70	%

Schedule of expected pension benefit payments

2012		$	11,414
2013			11,723
2014			12,186
2015			12,494
2016			12,803
Years 2017 - 2021			70,029

Schedule of pension plan assets measured at fair value on a recurring basis

December 31, 2011		Quoted Prices in Active Markets for Identical Inputs (Level 1)			Significant Other Observable Inputs (Level 2)			Significant Unobservable Inputs (Level 3)			Total
Plan net assets:
Temporary cash investments		$	—		$	1,556		$	—		$	1,556
Index-linked gilts			—			97,422			—			97,422
Corporate bonds			—			309,206			—			309,206
Corporate stock			—			16,276			—			16,276
Other investments			—			35			—			35
Total plan net assets at fair value		$	—		$	424,495		$	—		$	424,495

December 25, 2010		Quoted Prices in Active Markets for Identical Inputs (Level 1)			Significant Other Observable Inputs (Level 2)			Significant Unobservable Inputs (Level 3)			Total
Plan net assets:
Temporary cash investments		$	—		$	1,397		$	—		$	1,397
Index-linked gilts			—			50,803			—			50,803
Corporate bonds			—			290,303			—			290,303
Corporate stock			—			16,986			—			16,986
Other investments			—			147			—			147
Total plan net assets at fair value		$	—		$	359,636		$	—		$	359,636

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Tabular disclosure of the major categories of plan assets of pension plans and/or other employee benefit plans. This information may include, but is not limited to, the target allocation of plan assets, the fair value of each major category of plan assets, and the level within the fair value hierarchy in which the fair value measurements fall.

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Tabular disclosure of the changes in plan assets and benefit obligations recognized in other comprehensive income (loss) during the period.

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Tabular disclosure of benefits expected to be paid by pension plans and/or other employee benefit plans in each of the next five fiscal years and in the aggregate for the five fiscal years thereafter.

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Tabular disclosure of the components of net benefit costs for pension plans and/or other employee benefit plans including service cost, interest cost, expected return on plan assets, gain (loss), prior service cost or credit, transition asset or obligation, and gain (loss) recognized due to settlements or curtailments.

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Tabular disclosure of net funded status of pension plans and/or other employee benefit plans.

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Tabular disclosure of the assumptions used to determine for pension plans and/or other employee benefit plans the benefit obligation, including assumed discount rates, rate increase in compensation increase, and expected long-term rates of return on plan assets.

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