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WORKERS' COMPENSATION INSURANCE AND RESERVES (Tables) | 9 Months Ended
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Sep. 28, 2025
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 28, 2025 | December 29, 2024
Undiscounted workers’ compensation reserve (1) | $ | 113,120 |  | $ | 152,803 |
Less discount on workers’ compensation reserve | 10,225 |  | 13,011 |
Workers’ compensation reserve, net of discount | 102,895 |  | 139,792 |
Less current portion | 27,805 |  | 34,729 |
Long-term portion | $ | 75,090 |  | $ | 105,063 |
(1)Amounts shown are net of discount related to claims above our self-insured limits (“excess claims”).

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