Note 16 - Employee Benefit Plans

9 Months Ended

Sep. 29, 2019

(

)

Employee Benefit Plans

Pension expense (benefit) consisted of the following (in thousands):

	Three Months Ended						Nine Months Ended
	September 29 ,			September 30 ,			September 29 ,			September 30 ,
	201 9			201 8			201 9			201 8
	(Unaudited)						(Unaudited)

Service cost	$	1		$	1		$	3		$	3
Interest cost on projected benefit obligation		352			329			1,056			987
Net amortizations, deferrals and other costs		167			158			500			474
Expected return on plan assets		(271	)		(326	)		(813	)		(978	)
Net periodic benefit cost	$	249		$	162		$	746		$	486

The net periodic benefit cost of the defined benefit pension plans incurred during the

three

and

nine

-month periods ended

September 29,

2019

and

September 30,

2018

are reflected in the following captions in the accompanying consolidated statements of operations (in thousands):

	Three Months Ended				Nine Months Ended
	September 29 ,		September 30 ,		September 29 ,		September 30 ,
	201 9		201 8		201 9		201 8
	(Unaudited)				(Unaudited)
Service cost:
Selling, general and administrative expenses	$	1	$	1	$	3	$	3
Other net periodic benefit costs:
Other expense (income), net		248		161		743		483
Total	$	249	$	162	$	746	$	486