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Employee Retirement Plans (Tables)
 12 Months Ended
Dec. 30, 2023
Retirement Benefits [Abstract]  
Schedule of Multiemployer Plans
The following table lists the Company’s participation in its multiemployer plans which the Company deems significant. “Contributions” represent the amounts contributed to the plan during the fiscal years presented:
Contributions (In millions)
Pension Fund:EIN/Pension Plan NumberPension Act Zone Status
FIP/RP Status (1)
Surcharge202320222021
Central States, Southeast and Southwest Areas Pension Fund366044243Critical and Declining
(January 1, 2020)		RPNo$0.3 $0.4 $0.3 
Total$0.3 $0.4 $0.3 
(1) Funding Improvement Plan or Rehabilitation Plan, as defined by the Pension Protection Act of 2006
Schedule of Changes in Projected Benefit Obligations and Change in Plan Assets The following tables set forth the change in projected benefit obligation and the change in plan assets for the DB Plan:
December 30, 2023December 31, 2022
 (In thousands)
Change in projected benefit obligation:  
    Projected benefit obligation at beginning of period$82,752 $105,874 
    Interest cost4,419 2,424 
    Actuarial gain(240)(19,687)
    Benefits paid(6,018)(5,859)
    Settlement(78,732)— 
Projected benefit obligation at end of period (1)
$2,181 $82,752 
Change in plan assets:  
    Fair value of assets at beginning of period$81,231 $94,269 
    Actual return on plan assets(1,200)(19,055)
    Employer contributions6,900 11,876 
    Benefits paid(6,018)(5,859)
Settlement(78,732)— 
Fair value of assets at end of period(1)
2,181 81,231 
Net (unfunded) status of plan(1)
$— $(1,521)
(1) As disclosed above, the DB Plan was settled during fourth quarter of fiscal 2023. The remaining residual balances in projected benefit obligations and fair value of assets as of December 30, 2023 of $2.2 million and $2.2 million, respectively, will be used to fund 1) $0.5 million for January 2024 benefit payments (annuity will then begin making all subsequent benefit payments), 2) $0.6 million for vested benefits and related assets that will be submitted to the Pension Benefit Guaranty Corporation (PBGC) for plan participants who cannot be located, and 3) $1.0 million to cover final estimated administrative expenses of the DB Plan. The Company expects the residual obligations and assets to be resolved in fiscal 2024 without material impact to the Company’s financial conditions, results of operations or cash flows
Schedule of Amounts Recognized on Consolidated Balance Sheets
The funded status recorded as pension benefit obligation on the Company’s consolidated balance sheets for the plan is set forth in the following table, along with the unrecognized actuarial loss, which was presented as part of accumulated other comprehensive loss:
December 30, 2023December 31, 2022
 (In thousands)
Unfunded status$— $(1,521)
Unrecognized actuarial loss— 27,438 
Net amount recognized$— $25,917 
Amounts recognized on the balance sheet consist of:  
Accrued pension liability$— $(1,521)
Accumulated other comprehensive loss (pre-tax)— 27,438 
Net amount recognized$— $25,917 
Schedule of Net Periodic Pension Cost for Pension Plans
The net periodic pension cost (benefit) for the plan included the following:
Fiscal Year Ended December 30, 2023Fiscal Year Ended December 31, 2022
 (In thousands)
Service cost$— $— 
Interest cost on projected benefit obligation4,419 2,424 
Expected return on plan assets(3,249)(4,706)
Amortization of unrecognized loss1,207 835 
Before settlement (1)
2,377 (1,447)
Settlement loss (2)
30,440 — 
Net periodic pension cost (benefit) for the pension plan$32,817 $(1,447)
(1) On the Company’s consolidated statements of operations, reported within Other expenses (income), net
(2) The DB Pension Plan was frozen and no service cost has been incurred for the plan since fiscal 2019. This one-time non-cash settlement loss is reported as a non-operating expense on the Company’s consolidated statement of operations.
Schedule of Assumptions Used to Determine the Projected Benefit Obligation he following assumptions were used to determine the projected benefit obligation at the measurement date and the net periodic pension cost (credit):
December 30, 2023December 31, 2022
Projected benefit obligation:  
     Discount rateN/A5.34 %
     Average rate of increase in future compensation levelsN/AN/A
Net periodic pension cost or benefit:  
     Discount rate5.34 %2.38 %
     Average rate of increase in future compensation levelsN/AN/A
     Expected long-term rate of return on plan assets4.00 %5.20 %
Schedule of Fair Value of Plan Assets by Asset Category
Target allocation, adjusted to exclude non-GAAP BlueLinx real-estate holdings, and actual investment allocation, by asset category as of December 31, 2022, consisted of the following:
TypeTarget AllocationActual Allocation, December 31, 2022
Global equity4.0 %2.8 %
Diversified credit3.0 %2.8 %
Real assets3.0 %2.7 %
Liability-hedging87.0 %73.0 %
Cash and cash equivalents3.0 %18.8 %
Total100 %100 %
Schedule of Percentage of Fair Value of Total Assets by Asset Category
The following table sets forth by level, within the fair value hierarchy, as defined in Note 1, Summary of Significant Accounting Policies, the plan’s assets at their fair values as of December 31, 2022:
TypeQuoted prices in active markets of identical assets
(Level 1)		Significant other observable inputs
(Level 2)		Significant other unobservable inputs
(Level 3)
Assets measured at net asset value (NAV)(3)
Total
(In thousands)
Return-seeking securities
 Investments in trusts and funds(1)
$— $— $— $6,683 $6,683 
Liabilities-matching securities:
    Investments in trusts and funds(2)
— — — 59,295 59,295 
Cash and cash equivalents15,253 — — — 15,253 
Total:$15,253 $— $— $65,978 $81,231 
(1) This category was comprised of a collective investment trust of equity funds that track the MCSI World Index, a collective investment trust that holds publicly traded listed infrastructure securities, and a pooled investment fund.
(2) This category consisted of a collective investment trust investing in Treasury STRIPS, in addition to a collective investment fund that tracks to U.S. government bond indexes, and a pooled investment fund.
(3) Investments that are measured at net asset value (“NAV”) (or its equivalent) as a practical expedient were not classified in the fair value hierarchy.