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Employee Benefit Plans (Tables)

12 Months Ended

Jan. 02, 2015

Swiss Plan [Member]

Schedule of Defined Benefit Plans Disclosures [Table Text Block]

The following table shows the changes in the benefit obligation and plan assets and the Swiss Plan’s funded status as of January 2, 2015 and January 3, 2014 (in thousands):

		2014			2013
Change in Projected Benefit Obligation:
Projected benefit obligation, beginning of period		$	5,183		$	4,853
Service cost			297			320
Interest cost			114			101
Participant contributions			241			239
Benefits paid			(116)			(157)
Actuarial (gain) loss on obligation			737			(173)
Curtailments			(1,629)			—
Projected benefit obligation, end of period		$	4,827		$	5,183
Change in Plan Assets:
Plan assets at fair value, beginning of period		$	3,517		$	3,053
Actual return on plan assets (including foreign currency impact)			(230)			144
Employer contributions			241			239
Participant contributions			241			239
Benefits paid			(116)			(158)
Curtailment distributions			(948)			—
Plan assets at fair value, end of period		$	2,705		$	3,517
Funded status (pension liability), end of year		$	(2,122)		$	(1,666)
Amount Recognized in Accumulated Other Comprehensive Loss, net of tax:
Actuarial loss on plan assets		$	(773)		$	(521)
Actuarial loss on benefit obligation			(902)			(331)
Actuarial gain recognized in current year			266			247
Effect of curtailments			528			—
Accumulated other comprehensive loss		$	(881)		$	(605)
Accumulated benefit obligation at end of year		$	(4,488)		$	(4,824)

Schedule of Net Benefit Costs [Table Text Block]

Net periodic pension cost associated with the Swiss Plan during the years ended January 2, 2015, January 3, 2014 and December 28, 2012 include the following components (in thousands):

		2014			2013			2012
Service cost		$	297		$	320		$	301
Interest cost			114			101			116
Expected return on plan assets			(97)			(96)			(100)
Actuarial loss recognized in current year			24			55			54
Prior service loss recognized in current year			—			—			—
Transition obligation recognized in current year			—			—			—
Amendments			—			—			—
Net periodic pension cost		$	338		$	380		$	371

Schedule of Amounts Recognized in Other Comprehensive Income (Loss) [Table Text Block]

Changes in other comprehensive income (loss), net of tax, associated with the Swiss Plan in the year ended January 2, 2015, January 3, 2014 and December 28, 2012 include the following components (in thousands):

		2014			2013			2012
Current year actuarial gain (loss) on plan assets, net of tax		$	(375)		$	37		$	50
Current year actuarial gain (loss) on benefit obligation, net of tax			(846)			135			(101)
Actuarial gain recorded in current year, net of tax			28			46			42
Prior service cost			—			—			—
Effect of curtailments			782			—			—
Change in other comprehensive income (loss)		$	(411)		$	218		$	(9)

Schedule of Assumptions Used [Table Text Block]

Net periodic pension cost and projected and accumulated pension obligation for the Company’s Swiss Plan were calculated on January 2, 2015 and January 3, 2014 using the following assumptions:

		2014				2013
Discount rate			1.4	%			2.5	%
Salary increases			2.0	%			2.0	%
Expected return on plan assets			3.0	%			3.0	%
Expected average remaining working lives in years			10.1				10.5

Schedule of Changes in Fair Value of Plan Assets [Table Text Block]

The table below sets forth the fair value of Plan assets for the fiscal year 2014 in accordance with ASC 715-20-50-1(d) (in thousands):

		Fair Value Measurement Using Significant Unobservable Inputs  ( Level 3)
		Liquid Asset  Fund			Bond Fund			Equity Fund			Real  Estate Fund			Total
Beginning balance at:: January 3, 2014		$	22		$	3,017		$	115		$	363		$	3,517
Actual return on plan assets			1			(200)			(2)			(29)			(230)
Purchases, sales and settlement			2			(505)			(6)			(73)			(582)
Ending Balance at: January 2, 2015		$	25		$	2,312		$	107		$	261		$	2,705

The table below sets forth the fair value of Plan assets for the fiscal year 2013 (in thousands):

		Fair Value Measurement Using Significant Unobservable Inputs ( Level 3)
		Liquid Asset Fund			Bond Fund			Equity Fund			Real Estate Fund			Total
Beginning balance at:: December 28, 2012		$	35		$	2,623		$	73		$	322		$	3,053
Actual return on plan assets			(4)			122			13			13			144
Purchases, sales and settlement			(9)			272			29			28			320
Ending Balance at: January 3, 2014		$	22		$	3,017		$	115		$	363		$	3,517

Schedule of Allocation of Plan Assets [Table Text Block]

The estimated future benefit payments for the Swiss Plan are as follows (in thousands):

Fiscal Year			Amount
2015		$	50
2016			55
2017			60
2018			65
2019			64
2020 – 2024			397
Total		$	691

Japan Plan [Member]

Schedule of Defined Benefit Plans Disclosures [Table Text Block]

The funded status of the benefit plan at January 2, 2015 and January 3, 2014 is as follows (in thousands):

		2014			2013
Change in Projected Benefit Obligation:
Projected benefit obligation, beginning of period		$	1,049		$	1,188
Service cost			157			158
Interest cost			9			8
Actuarial (gain) loss			(55)			47
Benefits paid			(66)			(123)
Foreign exchange adjustment			(137)			(229)
Projected benefit obligation, end of period		$	957		$	1,049
Changes in Plan Assets:
Plan assets at fair value, beginning of period		$	—		$	—
Actual return on plan assets			—			—
Employer contributions			—			—
Benefits paid			—			—
Distribution of plan assets			—			—
Foreign exchange adjustment			—			—
Plan assets at fair value, end of period		$	—		$	—
Funded status (pension liability), end of period		$	(957)		$	(1,049)
Amount Recognized in Accumulated Other Comprehensive Income, net of tax:
Transition obligation		$	(26)		$	81
Actuarial gain			146			191
Prior service cost			9			17
Net loss			(8)			(184)
Accumulated other comprehensive income		$	121		$	105
Accumulated benefit obligation at end of year		$	828		$	(857)

Schedule of Net Benefit Costs [Table Text Block]

Net periodic pension cost associated with the Japan Plan for the years ended January 2, 2015, January 3, 2014 and, December 28, 2012 includes the following components (in thousands):

		2014			2013			2012
Service cost		$	157		$	158		$	185
Interest cost			9			8			13
Net amortization of transition obligation			12			12			16
Actuarial gain			(10)			(31)			(58)
Prior service cost (credit)			(1)			(1)			(1)
Net periodic pension cost		$	167		$	146		$	155

Schedule of Amounts Recognized in Other Comprehensive Income (Loss) [Table Text Block]

Changes in other comprehensive income (loss), net of tax, associated with the Japan Plan for the years ended January 2, 2015, January 3, 2014 and December 28, 2012 include the following components (in thousands):

		2014			2013				2012
Amortization of net transition obligation			12			12			16
Amortization of actuarial loss			(9)			(47)			(62)
Actuarial income (loss) recorded in current year			13			(153)			(117)
Amortization prior service cost			(2)			(1)			(1)
Change in other comprehensive income (loss)		$	14		$	(189)		$	(127)

Schedule of Assumptions Used [Table Text Block]

Net periodic pension cost and projected and accumulated pension obligation for the Company’s Japan Plan were calculated on January 2, 2015 and January 3, 2014 using the following assumptions:

		2014				2013
Discount rate			0.6	%			0.9	%
Salary increases			4.5	%			4.7	%
Expected return on plan assets			N/A				N/A
Expected average remaining working lives in years			8.12				7.48

Schedule of Allocation of Plan Assets [Table Text Block]

The estimated future benefit payments for the Japan Plan are as follows (in thousands):

Fiscal Year		Amount
2015		$	85
2016			54
2017			141
2018			51
2019			48
2020-2024			537
Total		$	916

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