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Employee Benefit Plans (Tables)

12 Months Ended

Dec. 29, 2017

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 29, 2017 and December 30, 2016 (in thousands):

		2017			2016
Change in Projected Benefit Obligation:
Projected benefit obligation, beginning of period		$	6,363		$	6,349
Service cost			381			469
Interest cost			53			65
Participant contributions			260			230
Benefits deposited (paid)			(185)			(340)
Actuarial loss (gain)			721			(410)
Prior service credit			(148)			—
Projected benefit obligation, end of period		$	7,445		$	6,363
Change in Plan Assets:
Plan assets at fair value, beginning of period		$	3,606		$	3,498
Actual return on plan assets (including foreign currency impact)			203			(12)
Employer contributions			260			230
Participant contributions			260			230
Benefits deposited (paid)			(185)			(340)
Plan assets at fair value, end of period		$	4,144		$	3,606
Funded status pension liability, end of year		$	(3,301)		$	(2,757)
Amount Recognized in Accumulated Other Comprehensive Loss, net of tax:
Actuarial loss on plan assets		$	(932)		$	(816)
Actuarial loss on benefit obligation			(1,902)			(1,393)
Actuarial gain recognized in current year			527			454
Prior service credit			184			(6)
Effect of curtailments			609			606
Accumulated other comprehensive loss		$	(1,514)		$	(1,155)
Accumulated benefit obligation at end of year		$	(6,932)		$	(5,980)

Schedule of Net Benefit Costs [Table Text Block]

Net periodic pension cost associated with the Swiss Plan during the years ended December 29, 2017, December 30, 2016 and January 1, 2016 include the following components (in thousands):

		2017			2016			2015
Service cost		$	381		$	469		$	316
Interest cost			53			65			74
Expected return on plan assets			(94)			(89)			(93)
Actuarial loss recognized in current year			72			111			64
Prior service credit			(7)			(7)			—
Net periodic pension cost		$	405		$	549		$	361

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 29, 2017, December 30, 2016 and January 1, 2016 include the following components (in thousands):

		2017			2016			2015
Current year actuarial gain (loss) on plan assets		$	97		$	(8)		$	61
Current year actuarial loss on benefit obligation			(645)			(269)			(699)
Actuarial gain (loss) recorded in current year			65			(98)			57
Prior service credit			126			(6)			64
Effect of curtailments			3			—			—
Change in other comprehensive loss		$	(354)		$	(381)		$	(517)

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 29, 2017 and December 30, 2016 using the following assumptions:

		2017			2016
Discount rate			0.7	%		0.8	%
Salary increases			2.0	%		2.0	%
Expected return on plan assets			2.5	%		2.5	%
Expected average remaining working lives in years			10.2			10.0

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 December 29, 2017, and the related activity in fiscal years 2016 and 2017, in accordance with ASC 715-20-50-1(d) (in thousands):

		Insurance Contracts
		(Level 3)
Beginning balance at January 1, 2016		$	3,498
Actual return on plan assets			(12)
Purchases, sales, and settlement			120
Ending balance at December 30, 2016			3,606
Actual return on plan assets			203
Purchases, sales, and settlement			335
Ending balance at December 29, 2017		$	4,144

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
2018		$	48
2019			53
2020			58
2021			64
2022			71
Thereafter			458
Total		$	752

Japan Plan [Member]

Schedule of Defined Benefit Plans Disclosures [Table Text Block]

The funded status of the benefit plan at December 29, 2017 and December 30, 2016 is as follows (in thousands): 

		2017			2016
Change in Projected Benefit Obligation:
Projected benefit obligation, beginning of period		$	1,240		$	1,035
Service cost			147			148
Interest cost			4			6
Actuarial gain			32			49
Benefits paid			(116)			(17)
Foreign exchange adjustment			45			19
Projected benefit obligation, end of period		$	1,352		$	1,240
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		$	(1,352)		$	(1,240)
Amount Recognized in Accumulated Other Comprehensive Income, Net of Tax:
Transition obligation		$	(7)		$	(14)
Actuarial gain (loss)			(35)			(31)
Prior service cost			8			8
Net gain (loss)			122			125
Accumulated other comprehensive income		$	88		$	88
Accumulated benefit obligation at end of year		$	(1,158)		$	(1,078)

Schedule of Net Benefit Costs [Table Text Block]

Net periodic pension cost associated with the Japan Plan for the years ended December 29, 2017, December 30, 2016 and January 1, 2016 includes the following components (in thousands):

		2017			2016			2015
Service cost		$	147		$	148		$	121
Interest cost			4			6			6
Net amortization of transition obligation			11			12			11
Actuarial loss			(1)			(13)			(15)
Prior service credit			(3)			(1)			(2)
Net periodic pension cost		$	158		$	152		$	121

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 29, 2017, December 30, 2016 and January 1, 2016 include the following components (in thousands):

		2017			2016			2015
Amortization of net transition obligation		$	7		$	8		$	7
Amortization of actuarial gain (loss)			(1)			25			(21)
Actuarial income (loss) recorded in current year			(19)			(40)			(10)
Change in other comprehensive income (loss)		$	(13)		$	(7)		$	(24)

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 29, 2017 and December 30, 2016 using the following assumptions:

		2017			2016
Discount rate			0.3	%		0.3	%
Salary increases			6.2	%		6.0	%
Expected return on plan assets			N/A			N/A
Expected average remaining working lives in years			9.08			8.84

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
2018		$	46
2019			51
2020			56
2021			101
2022			62
Thereafter			729
Total		$	1,045

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