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INCOME TAXES (Tables)

12 Months Ended

Dec. 26, 2018

Income Tax Disclosure [Abstract]

Schedule of Income before Income Tax, Domestic and Foreign

The components of income before income taxes are follows:

	2018				2017				2016
Domestic	$	21,595			$	152,204			$	20,623
Foreign	9,215				8,089				7,873
Income before income taxes	$	30,810			$	160,293			$	28,496

Schedule of Components of Income Tax Expense

The components of income tax expense are as follows:

			2018				2017				2016
Current income taxes:
	Federal		$	5,281			$	518			$	3,767
	State and local		858				3,615				2,439
	Foreign		1,935				942				667
	Total current income taxes		8,074				5,075				6,873
Deferred income taxes:
	Federal		(210		)		145,139				(48		)
	State and local		998				1,195				(475		)
	Total deferred income taxes		788				146,334				(523		)
Income tax expense			$	8,862			$	151,409			$	6,350

Reconciliation of Income Tax Expense, US Income Tax Rate

Reconciliations of income tax expense computed at the U.S. federal statutory income tax rate to the recognized income tax expense and the U.S. statutory income tax rate to our effective tax rates are as follows:

		2018						2017						2016
Expected U.S. federal income taxes at statutory rate		$	6,470		21.0	%		$	56,103		35.0	%		$	9,689		34.0	%
State and local income taxes, net of federal benefit		797			2.6	%		2,590			1.6	%		1,461			5.1	%
Foreign withholding taxes		1,935			6.3	%		942			0.6	%		667			2.3	%
Tax credits		(2,151		)	(7.0	)%		(1,230		)	(0.8	)%		(779		)	(2.7	)%
Non-controlling interest		(1,908		)	(6.2	)%		(3,273		)	(2.0	)%		(3,765		)	(13.2	)%
Remeasurement of deferred tax assets in connection with the enactment of the TCJA		—			—	%		138,636			86.5	%		—			—	%
Remeasurement of deferred tax assets in connection with other tax rate changes		3,794			12.3	%		1,657			1.0	%		(1,353		)	(4.7	)%
Remeasurement of liabilities under tax receivable agreement in connection with the enactment of the TCJA		—			—	%		(44,051		)	(27.4	)%		—			—	%
Other		(75		)	(0.2	)%		35			—	%		430			1.5	%
Income tax expense		$	8,862		28.8	%		$	151,409		94.5	%		$	6,350		22.3	%

Schedule of Deferred Tax Assets and Liabilities

The components of deferred tax assets and liabilities are as follows:

			December 26 2018				December 27 2017
Deferred tax assets:
	Investment in partnership		$	168,451			$	137,449
	Tax Receivable Agreement		57,203				43,464
	Deferred rent		1,109				571
	Deferred revenue		184				59
	Stock-based compensation		375				322
	Net operating loss carryforwards		18,046				12,332
	Tax credits		5,194				2,328
	Other assets		331				176
	Total gross deferred tax assets		250,893				196,701
Valuation allowance			(6,925		)		(10,114		)
Total deferred tax assets, net of valuation allowance			243,968				186,587
Deferred tax liabilities:
	Property and equipment		(1,435		)		(673		)
	Total gross deferred tax liabilities		(1,435		)		(673		)
Net deferred tax assets			$	242,533			$	185,914

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Tabular disclosure of the components of income tax expense attributable to continuing operations for each year presented including, but not limited to: current tax expense (benefit), deferred tax expense (benefit), investment tax credits, government grants, the benefits of operating loss carryforwards, tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity, and adjustments of the beginning-of-the-year balances of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years.

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Tabular disclosure of the components of net deferred tax asset or liability recognized in an entity's statement of financial position, including the following: the total of all deferred tax liabilities, the total of all deferred tax assets, the total valuation allowance recognized for deferred tax assets.

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Tabular disclosure of the reconciliation using percentage or dollar amounts of the reported amount of income tax expense attributable to continuing operations for the year to the amount of income tax expense that would result from applying domestic federal statutory tax rates to pretax income from continuing operations.

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Tabular disclosure of income before income tax between domestic and foreign jurisdictions.

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