v3.21.1
RETIREMENT SAVINGS PLANS
12 Months Ended
Jan. 03, 2021
Retirement Savings Plans  
Retirement Savings Plan

(11)        RETIREMENT SAVINGS PLANS

401(k) Plan

The Company has a pre-tax salary reduction/profit-sharing plan under the provisions of Section 401(k) of the Internal Revenue Code, which covers employees meeting certain eligibility requirements. The following table outlines certain information about our 401(k) plan:

Year Ended

(dollars in thousands)

January 3, 2021

December 29, 2019

Employer contribution rate, percent of employee contributions

25.0

%

 

25.0

%

Employee contribution rate, maximum percentage of employee earnings subject to employer matching

4.0

%

 

4.0

%

Employee contributions

$

787

$

570

Employer match

$

139

$

113

Discretionary contributions

$

$

Non-Qualified Deferred Compensation Plan

The Company maintains a non-qualified deferred compensation plan, effective as of February 25, 2005 (the “DCP”) for eligible participants, as defined in the DCP. The DCP allows participating employees to defer a portion of their compensation (salary, bonus and commissions). The assets of the DCP are maintained in an unsecured account that has no trust fund. In the event of bankruptcy, participants entitled to future payments under the DCP would have no greater rights than that of an unsecured general creditor and the DCP confers no legal rights for interest or claim on any of the Company’s assets. The benefits provided by the DCP are not, nor are they required to be, insured.

The following table outlines certain information about the DCP:

Year Ended

(dollars in thousands)

January 3, 2021

December 29, 2019

Employer contribution rate, percent of employee contributions

25.0

%

 

25.0

%

Employee contribution rate, maximum percentage of employee earnings subject to employer matching

4.0

%

 

4.0

%

Declared interest rate

6.0

%

 

6.0

%

Employee contributions

$

53

$

47

Employer match and interest

$

23

$

6

Distributions

$

29

$

32