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Employee Benefit Plans (Tables)

12 Months Ended

Dec. 30, 2016

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 December 30, 2016 and January 1, 2016 (in thousands):

		2016			2015
Change in Projected Benefit Obligation:
Projected benefit obligation, beginning of period		$	6,349		$	4,827
Service cost			469			316
Interest cost			65			74
Participant contributions			230			209
Benefits deposited (paid)			(340)			340
Actuarial (gain) loss			(410)			656
Prior service cost			—			(73)
Projected benefit obligation, end of period		$	6,363		$	6,349
Change in Plan Assets:
Plan assets at fair value, beginning of period		$	3,498		$	2,705
Actual return on plan assets (including foreign currency impact)			(13)			35
Employer contributions			230			209
Participant contributions			230			209
Benefits deposited (paid)			(340)			340
Plan assets at fair value, end of period		$	3,606		$	3,498
Funded status (pension liability), end of year		$	(2,757)		$	(2,851)
Amount Recognized in Accumulated Other Comprehensive Loss, net of tax:
Actuarial loss on plan assets		$	(822)		$	(822)
Actuarial loss on benefit obligation			(1,393)			(1,668)
Actuarial gain recognized in current year			454			362
Effect of curtailments			606			606
Accumulated other comprehensive loss		$	(1,155)		$	(1,522)
Accumulated benefit obligation at end of year		$	(5,980)		$	(5,932)

Schedule of Net Benefit Costs [Table Text Block]

Net periodic pension cost associated with the Swiss Plan during the years ended December 30, 2016, January 1, 2016 and January 2, 2015 include the following components (in thousands):

		2016			2015			2014
Service cost		$	469		$	316		$	297
Interest cost			65			74			114
Expected return on plan assets			(89)			(93)			(97)
Actuarial loss recognized in current year			104			64			24
Net periodic pension cost		$	549		$	361		$	338

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 December 30, 2016, January 1, 2016 and January 2, 2015 include the following components (in thousands):

		2016			2015			2014
Current year actuarial gain (loss) on plan assets, net of tax		$	(8)		$	(61)		$	(375)
Current year actuarial loss on benefit obligation, net of tax			(275)			(635)			(846)
Actuarial gain (loss) recorded in current year, net of tax			(98)			57			28
Effect of curtailments			—			—			782
Change in other comprehensive loss		$	(381)		$	(517)		$	(411)

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 December 30, 2016 and January 1, 2016 using the following assumptions:

		2016				2015
Discount rate			0.8	%			1.0	%
Salary increases			2.0	%			2.0	%
Expected return on plan assets			2.5	%			2.5	%
Expected average remaining working lives in years			10.0				10.4

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

The table below sets forth the fair value of Plan assets at December 30, 2016 and January 1, 2016, and the related activity in fiscal years 2015 and 2016, in accordance with ASC 715-20-50-1(d) (in thousands):

		Insurance
		Contracts
		(Level 3)
Beginning balance at January 2, 2015		$	2,705
Actual return on plan assets			35
Purchases, sales, and settlement			758
Ending balance at January 1, 2016			3,498
Actual return on plan assets			(12)
Purchases, sales, and settlement			119
Ending balance at December 30, 2016		$	3,605

Schedule Of Defined Benefit Plan Estimated Future Benefit Payments [Table Text Block]

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

Fiscal Year		Amount
2017		$	52
2018			56
2019			59
2020			57
2021			62
Thereafter			410
Total		$	696

Japan Plan [Member]

Schedule of Defined Benefit Plans Disclosures [Table Text Block]

The funded status of the benefit plan at December 30, 2016 and January 1, 2016 is as follows (in thousands):

		2016			2015
Change in Projected Benefit Obligation:
Projected benefit obligation, beginning of period		$	1,035		$	957
Service cost			148			121
Interest cost			6			6
Actuarial gain			49			32
Benefits paid			(17)			(83)
Foreign exchange adjustment			19			2
Projected benefit obligation, end of period		$	1,240		$	1,035
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		$	(1,240)		$	(1,035)
Amount Recognized in Accumulated Other Comprehensive Income, Net of Tax:
Transition obligation		$	(14)		$	(20)
Actuarial gain (loss)			(31)			122
Prior service cost			8			9
Net gain (loss)			125			(10)
Accumulated other comprehensive income		$	88		$	101
Accumulated benefit obligation at end of year		$	(1,078)		$	(893)

Schedule of Net Benefit Costs [Table Text Block]

Net periodic pension cost associated with the Japan Plan for the years ended December 30, 2016, January 1, 2016 and January 2, 2015 includes the following components (in thousands):

		2016			2015			2014
Service cost		$	148		$	121		$	157
Interest cost			6			6			9
Net amortization of transition obligation			12			11			12
Actuarial loss			(13)			(15)			(10)
Prior service credit			(1)			(2)			(1)
Net periodic pension cost		$	152		$	121		$	167

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 December 30, 2016, January 1, 2016 and January 2, 2015 include the following components (in thousands):

		2016			2015			2014
Amortization of net transition obligation		$	8		$	7		$	12
Amortization of actuarial gain (loss)			25			(21)			(9)
Actuarial income (loss) recorded in current year			(40)			(10)			13
Amortization prior service cost			—			—			(2)
Change in other comprehensive income (loss)		$	(7)		$	(24)		$	14

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 December 30, 2016 and January 1, 2016 using the following assumptions:

		2016				2015
Discount rate			0.3	%			0.5	%
Salary increases			6.0	%			6.1	%
Expected return on plan assets			N/A				N/A
Expected average remaining working lives in years			8.84				8.13

Schedule Of Defined Benefit Plan Estimated Future Benefit Payments [Table Text Block]

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

Fiscal Year		Amount
2017		$	139
2018			50
2019			52
2020			55
2021			95
Thereafter			67
Total		$	458

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