v3.25.4
Employee Retirement Plans
12 Months Ended
Jan. 02, 2026
Retirement Benefits [Abstract]  
Employee Retirement Plans

Note 11. Employee Retirement Plans

Defined Contribution Profit Sharing Plan

The Company sponsors a defined contribution profit sharing plan covering substantially all non-union persons employed by the Company, whereby employees may contribute a percentage of compensation, limited to maximum allowed amounts under the Internal Revenue Code.

The Company made matching contributions of $1 million and $2 million for the fiscal years ended January 2, 2026 and January 3, 2025, respectively.

Multiemployer Pension Plans

The Company participates in construction-industry multiemployer pension plans. Generally, the plans provide defined benefits to substantially all employees covered by collective bargaining agreements. Under the Employee Retirement Income Security Act, a contributor to a multiemployer plan is liable, upon termination or withdrawal from a plan, for its proportionate share of a plan’s unfunded vested liability. The Company’s aggregate contributions to these multiemployer plans were $10 million and $11 million for the fiscal years ended January 2, 2026 and January 3, 2025, respectively.

Our participation in significant plans for the fiscal years ended January 2, 2026 and January 3, 2025 is outlined in the table below. The “EIN/Pension Plan Number” column provides the Employer Identification Number (“EIN”) and the three digit plan number. The zone status is based on the latest information that the Company received from the plan and is certified by the plan’s actuary. Plans in the red zone are generally less than 65% funded, plans in the yellow zone are generally less than 80% funded, and plans in the green zone are generally at least 80% funded. The “FIP/RP Status Pending/Implemented” column indicates plans for which a financial improvement plan (“FIP”) or a rehabilitation plan (“RP”) is either pending or has been implemented. The “Surcharge Imposed” column includes plans in a red zone status that require a payment of a surcharge in excess of regular contributions.

 

 

 

 

Pension Protection Act
Zone Status

 

 

 

Company Contributions
Fiscal Year Ended
(in thousands)

 

 

 

Pension Fund

 

EIN/Pension Plan Number

 

January 2, 2026

 

January 3, 2025

 

FIP/RP Status Pending or Implemented

 

January 2, 2026

 

 

January 3, 2025

 

 

Surcharge Imposed

Carpenters Pension Trust Fund for Northern CA

 

94-6050970

 

Red

 

Red

 

Implemented

 

$

1,157

 

 

$

1,049

 

 

No

Pension Trust Fund for the Operating Engineers

 

94-6090764

 

Green

 

Green

 

NA

 

 

911

 

 

 

1,154

 

 

No

Construction Laborers Pension Trust for Southern California

 

43-6159056

 

Green

 

Green

 

NA

 

 

891

 

 

 

602

 

 

No

Operating Engineers Trust Fund

 

95-6032478

 

Green

 

Green

 

NA

 

 

808

 

 

 

730

 

 

No

Tri-State Carpenters & Joiners Pension Trust Fund

 

62-0976048

 

Green

 

Yellow

 

NA

 

 

698

 

 

 

1,074

 

 

No

Ironworkers District Council of TN Valley & Vicinity Welfare Pension and Annuity Plans

 

62-6098036

 

Described below(1)

 

Described below(1)

 

NA

 

 

569

 

 

 

649

 

 

No

California Ironworkers Field Pension Fund

 

95-6042866

 

Green

 

Green

 

NA

 

 

554

 

 

 

735

 

 

No

Southwest Carpenters Pension Fund

 

95-6042875

 

Green

 

Green

 

NA

 

 

545

 

 

 

588

 

 

No

Laborers Pension Trust Fund for Northern CA

 

94-6277608

 

Green

 

Green

 

NA

 

 

543

 

 

 

802

 

 

No

Central Pension Fund of the IUOE & Participating Employers

 

36-6052390

 

Described below(1)

 

Green

 

NA

 

 

542

 

 

 

614

 

 

No

San Diego Electrical Pension Plan

 

95-6101801

 

Yellow

 

Yellow

 

NA

 

 

508

 

 

 

423

 

 

No

Southern California IBEW-NECA Pension Trust Fund

 

95-6392774

 

Yellow

 

Yellow

 

NA

 

 

493

 

 

 

384

 

 

No

San Diego County Construction Laborers Pension Trust Fund

 

95-6090541

 

Green

 

Green

 

NA

 

 

426

 

 

 

469

 

 

No

Plasterers & Cement Masons Local 148 Defined Contribution Pension Fund

 

58-6098290

 

Described below(1)

 

Green

 

NA

 

 

287

 

 

 

120

 

 

No

Tennessee/North Carolina Carpenters and Millwrights Pension Fund

 

62-6101275

 

Described below(1)

 

Green

 

NA

 

 

200

 

 

 

57

 

 

No

 

 

 

Contributions to other multiemployer plans

 

 

1,215

 

 

 

1,200

 

 

 

 

 

 

 

 

 

Total contributions made

 

$

10,347

 

 

$

10,650

 

 

 

 

(1) For the plans noted above, we have not received a funding notification that covers the fiscal year presented during the preparation of the consolidated financial statements. Under Federal pension law, if a multiemployer pension plan is determined to be in critical or endangered status, the plan must provide notice of this status to participants, beneficiaries, the bargaining parties, the Pension Benefit Guaranty Corporation, and the Department of Labor. The Company has also observed that these plans have not submitted any Critical or Endangered Status Notices to the Department of Labor for calendar years that the Company has not received notification. The Critical or Endangered Status Notices can be accessed at https://www.dol.gov/agencies/ebsa/about-ebsa/our-activities/public-disclosure/critical-status-notices

The Company is not aware of any significant future obligations or funding requirements related to these plans other than the ongoing contributions that are paid as hours are worked by plan participants.