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INCOME TAXES (Tables)

12 Months Ended

Dec. 30, 2020

Income Tax Disclosure [Abstract]

Schedule of Income before Income Tax, Domestic and Foreign

The components of income (loss) before income taxes are follows:

			2020						2019						2018
Domestic			$	(59,873)					$	11,797					$	21,595
Foreign			14,396						15,717						9,215
Income (loss) before income taxes			$	(45,477)					$	27,514					$	30,810

Schedule of Components of Income Tax Expense

The components of income tax expense are as follows:

									2020						2019						2018
Current income taxes:
			Federal						$	—					$	2,984					$	5,281
			State and local						190						4,283						858
			Foreign						1,223						2,183						1,935
			Total current income taxes						1,413						9,450						8,074
Deferred income taxes:
			Federal						(12,638)						(5,643)						(210)
			State and local						11,282						(421)						998
			Total deferred income taxes						(1,356)						(6,064)						788
Income tax expense									$	57					$	3,386					$	8,862

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:

						2020									2019									2018
Expected U.S. federal income taxes at statutory rate						$	(9,550)		21.0		%				$	5,778		21.0		%				$	6,470		21.0		%
State and local income taxes, net of federal benefit						5,776			(12.7)		%				3,924			14.2		%				797			2.6		%
Foreign withholding taxes						1,223			(2.7)		%				2,183			7.9		%				1,935			6.3		%
Tax credits						(1,533)			3.4		%				(3,007)			(10.9)		%				(2,151)			(7.0)		%
Non-controlling interest						537			(1.2)		%				(1,405)			(5.1)		%				(1,908)			(6.2)		%
Remeasurement of deferred tax assets in connection with other tax rate changes						5,433			(11.9)		%				208			0.8		%				3,794			12.3		%
Change in valuation allowance						(2,264)			5.0		%				(4,669)			(17.0)		%				—			—		%
Other						435			(1.0)		%				374			1.4		%				(75)			(0.2)		%
Income tax expense						$	57		(0.1)		%				$	3,386		12.3		%				$	8,862		28.8		%

Schedule of Deferred Tax Assets and Liabilities

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

									December 30 2020						December 25 2019
Deferred tax assets:
			Investment in partnership						$	139,379					$	179,363
			Tax Receivable Agreement						63,853						65,679
			Operating lease liability						3,470						4,768
			Financing lease liability						51						78
			Deferred revenue						141						199
			Equity-based compensation						331						347
			Net operating loss carryforwards						75,522						26,058
			Tax credits						9,610						8,419
			Other assets						457						398
			Total gross deferred tax assets						292,814						285,309
Valuation allowance									(2,656)						(954)
Total deferred tax assets, net of valuation allowance									290,158						284,355
Deferred tax liabilities:
			Property and equipment						(300)						(585)
			Operating lease right-of-use asset						(2,802)						(3,876)
			Financing lease right-of-use asset						(49)						(77)
			Total gross deferred tax liabilities						(3,151)						(4,538)
Net deferred tax assets									$	287,007					$	279,817

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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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