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Post-Retirement Health Care (Tables) | 12 Months Ended
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Dec. 28, 2019
Retirement Benefits [Abstract] |
Components of Net Periodic Postretirement Benefit Cost | The following table sets forth the activity and reporting location of the benefit obligation and plan assets (in thousands):
| 2019 |  |  | 2018 |
Change in benefit obligation |  |  |
Benefit obligation at beginning of year | $ | 19,552 |  |  | $ | 22,933 |
Service cost | 680 |  |  | 853 |
Interest cost | 795 |  |  | 789 |
Benefits paid | (1,607 | ) |  | (1,570 | )
Actuarial (gain) loss | 2,398 |  |  | (3,453 | )
Benefit obligation at end of year | $ | 21,818 |  |  | $ | 19,552 |
Change in plan assets |  |  |  |  |
Fair value at beginning of year | $ | — |  |  | $ | — |
Actual return on assets | — |  |  | — |
Employer contribution | 1,607 |  |  | 1,570 |
Transferred out | — |  |  | — |
Benefits paid | (1,607 | ) |  | (1,570 | )
Fair value at end of year | $ | — |  |  | $ | — |
Funded Status of Plan | $ | (21,818 | ) |  | $ | (19,552 | )
Amounts recognized in the Statement of Financial Position consist of: |  |  |  |  |
Current liabilities | $ | 1,081 |  |  | $ | 1,057 |
Non-current liabilities | $ | 20,737 |  |  | $ | 18,495 |
Amounts recognized in Accumulated Other Comprehensive Income (Loss) (before tax) consist of: |  |  |  |  |
Actuarial (gain) loss | $ | 2,384 |  |  | $ | (14 | )
Change in Accumulated Other Comprehensive Income (before tax): |  |  |  |  |
Amount disclosed at beginning of year | $ | (14 | ) |  | $ | 3,565 |
Actuarial (gain) loss | 2,398 |  |  | (3,453 | )
Amortization of transition amount | — |  |  | (126 | )
Amount disclosed at end of year | $ | 2,384 |  |  | $ | (14 | )
Schedule of Expected Benefit Payments | Estimated future benefit payments are as follows (in thousands):
Fiscal 2020 | $ | 1,081 |
Fiscal 2021 | $ | 1,069 |
Fiscal 2022 | $ | 1,069 |
Fiscal 2023 | $ | 1,083 |
Fiscal 2024 | $ | 1,098 |
Fiscal 2025 – 2029 | $ | 5,933 |
Schedule of Expected Contributions | Expected contributions are as follows (in thousands):
Fiscal 2020 | $ | 1,081 |
Schedule of Assumptions Used | The discount rate used was as follows:
| 2019 |  |  | 2018 |  |  | 2017 |
Discount rate | 3.2 | % |  | 4.2 | % |  | 3.5 | %
Schedule of Net Benefit Costs | The following table sets forth the components of net periodic benefit costs (in thousands):
| 2020 |
Service cost | $ | 777 |
Interest cost | 675 |
Amortization of net (gain) loss | 20 |
Net periodic post-retirement benefit cost | $ | 1,472 |

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