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Income Taxes (Tables) | 12 Months Ended
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Dec. 27, 2015
Income Tax Disclosure [Abstract] |
Schedule of income before income tax, domestic and foreign | The following table presents the domestic and foreign components of Income before provision for income taxes:
| FISCAL YEAR
(dollars in thousands) | 2015 |  | 2014 |  | 2013
Domestic | $ | 146,331 |  |  | $ | 124,157 |  |  | $ | 112,674 |
Foreign | 24,523 |  |  | (4,187 | ) |  | 59,686 |
| $ | 170,854 |  |  | $ | 119,970 |  |  | $ | 172,360 |
Schedule of components of income tax (benefit) expense | Provision (benefit) for income taxes consisted of the following:
| FISCAL YEAR
(dollars in thousands) | 2015 |  | 2014 |  | 2013
Current provision: |  |  |  |  |
Federal | $ | 17,952 |  |  | $ | 13,364 |  |  | $ | 21,518 |
State | 5,962 |  |  | 7,687 |  |  | 10,196 |
Foreign | 11,384 |  |  | 16,616 |  |  | 9,681 |
| 35,298 |  |  | 37,667 |  |  | 41,395 |
Deferred provision (benefit): |  |  |  |  |
Federal | 2,514 |  |  | (8,842 | ) |  | (83,437 | )
State | 626 |  |  | 688 |  |  | (347 | )
Foreign | 856 |  |  | (5,469 | ) |  | 181 |
| 3,996 |  |  | (13,623 | ) |  | (83,603 | )
Provision (benefit) for income taxes | $ | 39,294 |  |  | $ | 24,044 |  |  | $ | (42,208 | )
Schedule of effective income tax rate reconciliation | The reconciliation of income taxes calculated at the United States federal tax statutory rate to the Company’s effective income tax rate is as follows:
| FISCAL YEAR
| 2015 |  | 2014 |  | 2013
Income taxes at federal statutory rate | 35.0 | % |  | 35.0 | % |  | 35.0 | %
State and local income taxes, net of federal benefit | 2.3 |  |  | 3.2 |  |  | 3.6 |
Valuation allowance on deferred income tax assets | 1.7 |  |  | 1.5 |  |  | (30.6 | )
Employment-related credits, net | (15.8 | ) |  | (24.2 | ) |  | (22.3 | )
Net life insurance expense | (0.3 | ) |  | (0.8 | ) |  | (1.6 | )
Noncontrolling interests | (0.8 | ) |  | (1.2 | ) |  | (2.8 | )
Tax settlements and related adjustments | (0.1 | ) |  | 1.7 |  |  | 0.7 |
Gain on remeasurement of equity method investment | — |  |  | — |  |  | (6.8 | )
Foreign rate differential | 0.6 |  |  | 2.7 |  |  | (1.4 | )
Other, net | 0.4 |  |  | 2.1 |  |  | 1.7 |
Total | 23.0 | % |  | 20.0 | % |  | (24.5 | )%
Schedule of deferred tax assets and liabilities | The income tax effects of temporary differences that give rise to significant portions of deferred income tax assets and liabilities are as follows:
(dollars in thousands) | DECEMBER 27, 2015 |  | DECEMBER 28, 2014
Deferred income tax assets: |  |  |
Deferred rent | $ | 53,426 |  |  | $ | 46,226 |
Insurance reserves | 22,716 |  |  | 22,082 |
Unearned revenue | 18,029 |  |  | 16,248 |
Deferred compensation | 65,100 |  |  | 70,849 |
Net operating loss carryforwards | 8,176 |  |  | 9,193 |
Federal tax credit carryforwards | 148,447 |  |  | 160,266 |
Partner deposits and accrued partner obligations | 13,248 |  |  | 18,026 |
Other, net | 12,658 |  |  | 11,585 |
Gross deferred income tax assets | 341,800 |  |  | 354,475 |
Less: valuation allowance | (4,088 | ) |  | (5,658 | )
Net deferred income tax assets | 337,712 |  |  | 348,817 |
Deferred income tax liabilities: |  |  |
Less: property, fixtures and equipment basis differences | (198,449 | ) |  | (198,532 | )
Less: intangible asset basis differences | (150,997 | ) |  | (155,741 | )
Less: deferred gain on extinguishment of debt | (34,181 | ) |  | (45,782 | )
Net deferred income tax liabilities | $ | (45,915 | ) |  | $ | (51,238 | )
Summary of operating loss carryforwards | The amount and expiration dates of tax loss carryforwards and credit carryforwards as of December 27, 2015 are as follows:
(dollars in thousands) | EXPIRATION DATE |  | AMOUNT
United States state loss carryforwards | 2019 | - | 2034 |  | $ | 10,605 |
United States federal tax credit carryforwards | 2032 | - | 2035 |  | $ | 156,708 |
Foreign loss carryforwards | 2017 | - | Indefinite |  | $ | 34,035 |
Schedule of unrecognized tax benefits roll forward | The following table summarizes the activity related to the Company’s unrecognized tax benefits:
| FISCAL YEAR
(dollars in thousands) | 2015 |  | 2014 |  | 2013
Balance as of beginning of year | $ | 17,563 |  |  | $ | 17,068 |  |  | $ | 13,591 |
Additions for tax positions taken during a prior period | 3,022 |  |  | 2,177 |  |  | 73 |
Reductions for tax positions taken during a prior period | (848 | ) |  | (422 | ) |  | (26 | )
Additions for tax positions taken during the current period | 2,305 |  |  | 2,649 |  |  | 1,960 |
Additions for tax positions on acquisition | — |  |  | — |  |  | 2,799 |
Settlements with taxing authorities | (1,078 | ) |  | (3,935 | ) |  | (488 | )
Lapses in the applicable statutes of limitations | (540 | ) |  | (120 | ) |  | (841 | )
Translation adjustments | (994 | ) |  | 146 |  |  | — |
Balance as of end of year | $ | 19,430 |  |  | $ | 17,563 |  |  | $ | 17,068 |
Summary of open audit years by jurisdiction | Following is a summary of the open audit years by jurisdiction:
| OPEN AUDIT YEARS
United States federal | 2007 | - | 2014
United States states | 2001 | - | 2014
Foreign | 2008 | - | 2014

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- Definition Tabular disclosure of the reconciliation using percentage or dollar amounts of the reported amount of income tax expense attributable to continuing operations for the year to the amount of income tax expense that would result from applying domestic federal statutory tax rates to pretax income from continuing operations. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 12 -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32687-109319 + Details
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- Definition Tabular disclosure of tax positions taken in the tax returns filed or to be filed for which it is more likely than not that the tax position will not be sustained upon examination by taxing authorities (i.e., uncertain tax positions) and other types of income tax contingencies, including: (1) the policy on classification of interest and penalties; (2) a tabular reconciliation of the total amounts of unrecognized tax benefits at the beginning and end of the period; the total amount(s) of: (3) unrecognized tax benefits that, if recognized, would affect the effective tax rate, and (4) interest and penalties recognized in each of the income statement and balance sheet; (5) for positions for which it is reasonably possible that the total amounts unrecognized will significantly change within 12 months of the reporting date the: (i) nature of the uncertainty, (ii) nature of the event that could occur that would cause the change, and (iii) an estimate of the range of the reasonably possible change or a statement that an estimate of the range cannot be made; and (6) a description of tax years that remain subject to examination by major tax jurisdictions. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 15 -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32718-109319 + Details
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