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RETIREMENT BENEFIT PLANS (Details 2) - USD ($) | 12 Months Ended
--- | ---
Jan. 02, 2021 | Dec. 28, 2019
Pension Benefit [Member] |  |
Change in discount rate | $ 10,606,709 | $ 12,313,831
Service cost | 1,065,739 | 1,055,410
Interest cost | 2,856,569 | 3,516,318
Actuarial (gain)/loss | (1,786,595) | (1,508,935)
Significant Event | 0 | 0
Benefits paid | (4,183,750) | (3,918,781)
Net amount recognized in the balance sheet | (33,188,623) | (28,631,485)
Benefit obligation at beginning of year | 102,991,053 | 91,533,200
Benefit obligation at end of year | 111,549,725 | 102,991,043
Fair value of plan assets at beginning of year | 74,359,558 |
Fair value of plan assets at end of year | 78,361,102 | 74,359,558
Pension Benefit [Member] | Fair Value Plan Assets [Member] |  |
Significant Event | 0 | 0
Benefits paid | (4,183,750) | (3,918,781)
Fair value of plan assets at beginning of year | 74,359,558 | 66,170,875
Actual return on plan assets | 5,568,671 | 11,803,359
Employer contributions | 2,616,623 | 304,105
Fair value of plan assets at end of year | 78,361,102 | 74,359,558
Other Postretirement Benefit [Member] |  |
Benefit obligation at beginning of year | 1,566,019 | 2,096,761
Change in discount rate | 218,000 | 239,138
Service cost | 43,418 | 33,287
Interest cost | 46,668 | 56,755
Actuarial (gain)/loss | 32,282 | 77,813
Significant Event | 0 | (902,719)
Benefits paid | (14,654) | (35,016)
Benefit obligation at end of year | 1,827,169 | 1,566,019
Net amount recognized in the balance sheet | (1,185,139) | (1,007,146)
Other Postretirement Benefit [Member] | Fair Value Plan Assets [Member] |  |
Significant Event | 0 | (902,719)
Benefits paid | (33,343) | (35,016)
Fair value of plan assets at beginning of year | 558,873 | 1,448,126
Actual return on plan assets | 83,157 | 13,466
Employer contributions | 33,343 | 35,016
Fair value of plan assets at end of year | $ 642,030 | $ 558,873

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- Definition Amount of payment to participant of defined benefit plan which decreases benefit obligation. For pension plan, payment includes, but is not limited to, pension benefits and death benefits. For other postretirement plan, payment includes, but is not limited to, prescription drug benefits, health care benefits, life insurance benefits, and legal, educational and advisory services. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (a)(6) -URI http://asc.fasb.org/extlink&oid=118255775&loc=d3e1928-114920 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 60 -Section 50 -Paragraph 4 -URI http://asc.fasb.org/extlink&oid=6414203&loc=d3e39716-114964 + Details
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