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Note 15. Employee Retirement Plan
12 Months Ended
Dec. 30, 2012
Pension and Other Postretirement Benefits Disclosure [Text Block]
15.  Employee Retirement Plan

Lakes has a qualified defined contribution employee savings plan for all full-time employees. The savings plan allows eligible participants to defer, on a pre-tax basis, a portion of their salary and accumulate tax-deferred earnings as a retirement fund. Lakes currently matches employee contributions up to a maximum of 4% of participating employees’ gross wages. The Company contributed approximately $0.1 million during each fiscal 2012 and fiscal 2011. Company contributions are vested over five years.