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Post-Retirement Health Care (Tables) | 12 Months Ended
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Jan. 01, 2022
Retirement Benefits [Abstract] |
Schedule of Activity in Benefit Obligation and Plan Assets | The following table sets forth the activity and reporting location of the benefit obligation and plan assets (in thousands):
| 2021 |  | 2020
Change in benefit obligation |  |  |
Benefit obligation at beginning of year | $ | 23,403 |  |  | $ | 21,818 |
Service cost | 597 |  |  | 777 |
Interest cost | 549 |  |  | 675 |
Benefits paid | (1,073) |  |  | (1,204) |
Actuarial loss (gain) | (225) |  |  | 1,337 |
Benefit obligation at end of year | $ | 23,251 |  |  | $ | 23,403 |
Change in plan assets |  |  |
Fair value at beginning of year | $ | — |  |  | $ | — |
Actual return on assets | — |  |  | — |
Employer contribution | 1,073 |  |  | 1,204 |
Transferred out | — |  |  | — |
Benefits paid | (1,073) |  |  | (1,204) |
Fair value at end of year | $ | — |  |  | $ | — |
Funded Status of Plan | $ | (23,251) |  |  | $ | (23,403) |
Amounts recognized in the Statement of Financial Position consist of: |  |  |
Current liabilities | $ | 1,128 |  |  | $ | 1,039 |
Non-current liabilities | $ | 22,123 |  |  | $ | 22,364 |
Amounts recognized in Accumulated Other Comprehensive Income (Loss) (before tax) consist of: |  |  |
Actuarial loss | $ | 3,294 |  |  | $ | 3,701 |
Change in Accumulated Other Comprehensive Income (Loss) (before tax): |  |  |
Amount disclosed at beginning of year | $ | 3,701 |  |  | $ | 2,384 |
Actuarial loss (gain) | (225) |  |  | 1,337 |
Amortization of transition amount | (182) |  |  | (20) |
Amount disclosed at end of year | $ | 3,294 |  |  | $ | 3,701 |
Schedule of Expected Benefit Payments | Estimated future benefit payments are as follows (in thousands):
Fiscal 2022 | $ | 1,128 |
Fiscal 2023 | $ | 1,119 |
Fiscal 2024 | $ | 1,098 |
Fiscal 2025 | $ | 1,118 |
Fiscal 2026 | $ | 1,147 |
Fiscal 2027 - 2031 | $ | 6,528 |
Schedule of Expected Contributions | Expected contributions are as follows (in thousands):
Fiscal 2022 | $ | 1,128 |
Schedule of Assumptions Used | The discount rate used was as follows:
| 2021 |  | 2020 |  | 2019
Discount rate | 2.8 | % |  | 2.4 | % |  | 3.2 | %

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- Definition Tabular disclosure of assumption used to determine benefit obligation and net periodic benefit cost of defined benefit plan. Includes, but is not limited to, discount rate, rate of compensation increase, expected long-term rate of return on plan assets and interest crediting rate. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (k) -URI http://asc.fasb.org/extlink&oid=123447040&loc=d3e1928-114920 + Details
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- Definition Tabular disclosure of one or more of the entity's defined benefit pension plans or one or more other defined benefit postretirement plans, separately for pension plans and other postretirement benefit plans including the entity's schedule of fair value of plan assets for defined benefit or other postretirement plans. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 55 -Paragraph 17 -URI http://asc.fasb.org/extlink&oid=123450688&loc=d3e4179-114921 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 4 -URI http://asc.fasb.org/extlink&oid=123447040&loc=d3e2439-114920 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=123447040&loc=d3e1928-114920 Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=123447040&loc=d3e2410-114920 Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=123447040&loc=d3e2417-114920 + Details
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