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Employee Benefit Plans | 3 Months Ended
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Apr. 01, 2023
Defined Benefit Plans and Other Postretirement Benefit Plans Disclosures [Abstract] |
Employee Benefit Plans | 14. Employee Benefit Plans Defined Benefit Plans The Company has defined benefit pension and other long-term and postretirement benefit plans covering certain union and non-union employees, primarily in the U.S. and Canada. The defined benefit pension plans are closed to new participants. The liabilities for these plans are calculated using actuarial estimates and management assumptions. These estimates are based on historical information and certain assumptions about future events. During the three months ended April 1, 2023, the Company recorded a $2 million loss related to the final asset surplus distribution to the plan participants of certain Canadian pension plans previously wound up. The settlement was recognized in “other components of pension and OPEB, excluding service costs” in the Company’s consolidated statements of operations. The following table presents the components of net periodic benefit costs from these plans:
| Pension | Postretirement
| Three Months Ended |  | Three Months Ended
| April 1, 2023 |  | March 26, 2022 |  | April 1, 2023 |  | March 26, 2022
Service cost | $ | 1,217 |  |  | $ | 2,176 |  |  | $ | 287 |  |  | $ | 353 |
Interest cost | 7,145 |  |  | 4,606 |  |  | 357 |  |  | 216 |
Expected return on plan assets | (7,922) |  |  | (8,328) |  |  | — |  |  | — |
Amortization of prior service cost | 37 |  |  | 39 |  |  | (24) |  |  | (31) |
Amortization of (gain) loss | (122) |  |  | 2,473 |  |  | (54) |  |  | 15 |
Pension settlement loss | 2,317 |  |  | — |  |  | — |  |  | — |
Net periodic benefit cost | $ | 2,672 |  |  | $ | 966 |  |  | $ | 566 |  |  | $ | 553 |
Service cost is included in “cost of sales” or “selling, general and administrative expenses” in the consolidated statements of operations, as appropriate. Interest cost, expected return on plan assets, amortization of prior service cost and amortization of losses are included in “other components of pension and OPEB, excluding service costs” in the consolidated statements of operations.

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