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WORKERS' COMPENSATION INSURANCE AND RESERVES (Tables) | 9 Months Ended
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Sep. 26, 2021
Workers' Compensation Insurance and Reserves [Abstract] |
Reconciliation of workers' compensation claims reserve | The following table presents a reconciliation of the undiscounted workers’ compensation reserve to the discounted workers’ compensation reserve for the periods presented:
(in thousands) | September 26, 2021 | December 27, 2020
Undiscounted workers’ compensation reserve | $ | 275,398 |  | $ | 273,502 |
Less discount on workers’ compensation reserve | 16,829 |  | 18,009 |
Workers’ compensation reserve, net of discount | 258,569 |  | 255,493 |
Less current portion | 60,936 |  | 66,007 |
Long-term portion | $ | 197,633 |  | $ | 189,486 |

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