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Employee Benefit Plans (Tables)

12 Months Ended

Dec. 28, 2018

Schedule of Defined Contribution, Net of Forfeitures, 401(k) Plan

.  The Company’s contributions, net of forfeitures, to the 401(k) Plan were as follows (in thousands):

		Years Ended
		2018				2017				2016
Employer contributions, net of forfeitures		$	996			$	764			$	703

Swiss Plan

Schedule of Defined Benefit Plans Disclosures

The following table shows the changes in the benefit obligation and plan assets and the Swiss Plan’s funded status as of December 28, 2018 and December 29, 2017 (in thousands):

		2018				2017
Change in Projected Benefit Obligation:
Projected benefit obligation, beginning of period		$	7,445			$	6,363
Service cost			474				381
Interest cost			56				53
Participant contributions			361				260
Benefits deposited (paid)			189				(185	)
Actuarial loss (gain)			269				721
Prior service credit			—				(148	)
Projected benefit obligation, end of period		$	8,794			$	7,445
Change in Plan Assets:
Plan assets at fair value, beginning of period		$	4,144			$	3,606
Actual return on plan assets (including foreign currency impact)			3				203
Employer contributions			433				260
Participant contributions			361				260
Benefits deposited (paid)			189				(185	)
Plan assets at fair value, end of period		$	5,130			$	4,144
Funded status (pension liability), end of year(1)		$	(3,664	)		$	(3,301	)
Amount Recognized in Accumulated Other Comprehensive Income    (Loss), net of tax:
Actuarial loss on plan assets		$	(1,035	)		$	(934	)
Actuarial loss on benefit obligation			(2,145	)			(1,902	)
Actuarial gain recognized in current year			630				527
Prior service credit			165				184
Effect of curtailments			609				609
Accumulated other comprehensive loss		$	(1,776	)		$	(1,516	)
Accumulated benefit obligation at year end		$	(8,230	)		$	(6,932	)

⁽¹⁾ The underfunded balance was included in pension liability on the Consolidated Balance Sheets.

Schedule of Net Benefit Costs

Net periodic pension cost associated with the Swiss Plan included the following components (in thousands):

		Years Ended
		2018				2017				2016
Service cost(1)		$	474			$	381			$	469
Interest cost(2)			56				53				65
Expected return on plan assets(2)			(116	)			(94	)			(89	)
Prior service credit(2),(3)			(21	)			(7	)			(7	)
Actuarial loss recognized in current period(2),(3)			113				72				111
Net periodic pension cost		$	506			$	405			$	549

⁽¹⁾ Recognized in selling general and administrative expenses on the Consolidated Statements of Operations.

⁽²⁾ For year ended 2018, recognized in other income (expense), net, and for years ended 2017 and 2016, recognized in selling, general and administrative expenses on the Consolidated Statements of Operations.

⁽³⁾ Amounts reclassified from accumulated other comprehensive income (loss).

Schedule of Amounts Recognized in Other Comprehensive Income (Loss)

Changes in other comprehensive income (loss), net of tax, associated with the Swiss included the following components (in thousands):

		Years Ended
		2018				2017				2016
Current year actuarial gain (loss) on plan assets		$	(101	)		$	98			$	(8	)
Current year actuarial loss on benefit obligation			(243	)			(644	)			(269	)
Actuarial gain (loss) recorded in current year			103				65				(98	)
Prior service credit			(19	)			126				(6	)
Change in other comprehensive loss		$	(260	)		$	(355	)		$	(381	)

Schedule of Assumptions Used

Net periodic pension cost and projected and accumulated pension obligation for the Company’s Swiss Plan were calculated on December 28, 2018 and December 29, 2017 using the following assumptions:

		2018				2017
Discount rate			0.8	%			0.7	%
Salary increases			2.0	%			2.0	%
Expected return on plan assets			2.5	%			2.5	%
Expected average remaining working lives in years			10.0				10.2

Schedule of Changes in Fair Value of Plan Assets

The table below sets forth the fair value of Plan assets at December 29, 2017 and December 28, 2018, and the related activity in years ended 2017 and 2018, in accordance with ASC 715-20-50-1(d) (in thousands):

		Insurance Contracts (Level 3)
Beginning balance at December 31, 2016		$	3,606
Actual return on plan assets			203
Purchases, sales, and settlement			335
Ending balance at December 29, 2017		$	4,144
Actual return on plan assets			3
Purchases, sales, and settlement			983
Ending balance at December 28, 2018		$	5,130

Schedule Of Defined Benefit Plan Estimated Future Benefit Payments

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

Year Ended		Amount
2019		$	65
2020			75
2021			86
2022			102
2023			113
Thereafter			1,497
Total		$	1,938

Japan Plan

Schedule of Defined Benefit Plans Disclosures

The funded status of the benefit plan at December 28, 2018 and December 29, 2017 was as follows (in thousands): 

		2018				2017
Change in Projected Benefit Obligation:
Projected benefit obligation, beginning of period		$	1,352			$	1,240
Service cost			153				147
Interest cost			4				4
Actuarial gain			119				32
Benefits paid			(9	)			(116	)
Foreign exchange adjustment			27				45
Projected benefit obligation, end of period		$	1,646			$	1,352
Change 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 year(1)		$	(1,646	)		$	(1,352	)
Amount Recognized in Accumulated Other Comprehensive Income    (Loss), net of tax:
Transition obligation		$	—			$	(7	)
Actuarial gain (loss)			(36	)			(35	)
Prior service cost			8				8
Net gain (loss)			38				122
Accumulated other comprehensive income		$	10			$	88
Accumulated benefit obligation at year end		$	(1,416	)		$	(1,158	)

⁽¹⁾ The underfunded balance was included in pension liability on the Consolidated Balance Sheets.

Schedule of Net Benefit Costs

Net periodic pension cost associated with the Japan Plan included the following components (in thousands):

		Years Ended
		2018				2017				2016
Service cost(1)		$	153			$	147			$	148
Interest cost(2)			4				4				6
Net amortization of transitional obligation(2),(3)			11				11				12
Prior service credit(2),(3)			(1	)			(1	)			(1	)
Actuarial loss recognized in current period(2),(3)			—				(3	)			(13	)
Net periodic pension cost		$	167			$	158			$	152

⁽¹⁾ Recognized in selling general and administrative expenses on the Consolidated Statements of Operations.

⁽²⁾ For the year ended 2018, recognized in other income (expense), net, and for the years ended 2017 and 2016, recognized in selling, general and administrative expenses on the Consolidated Statements of Operations.

⁽³⁾ Amounts reclassified from accumulated other comprehensive loss.

Schedule of Amounts Recognized in Other Comprehensive Income (Loss)

Changes in other comprehensive income (loss), net of tax, associated with the Japan Plan include the following components (in thousands):

		Years Ended
		2018				2017				2016
Amortization of net transition obligation		$	7			$	8			$	8
Amortization of actuarial gain (loss)			(1	)			—				25
Actuarial income (loss) recorded in current year			(84	)			(22	)			(37	)
Change in other comprehensive income (loss)		$	(78	)		$	(14	)		$	(4	)

Schedule of Assumptions Used

Net periodic pension cost and projected and accumulated pension obligation for the Company’s Japan Plan were calculated on December 28, 2018 and December 29, 2017 using the following assumptions:

		2018				2017
Discount rate			0.4	%			0.3	%
Salary increases			6.0	%			6.2	%
Expected return on plan assets		N/A				N/A
Expected average remaining working lives in years			9.4				9.1

Schedule Of Defined Benefit Plan Estimated Future Benefit Payments

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

Year Ended		Amount
2019		$	32
2020			33
2021			92
2022			30
2023			191
Thereafter			931
Total		$	1,309

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