
(in millions)	As of September 27, 2026		As of December 28, 2025
Accrued compensation and benefits	$	9.1	$	24.4

Operating right of use liability	24.3		18.6
Insurance liabilities	8.4		6.5
Accounts receivable sales program - amounts collected and due to financial institution	0.2		0.7
Tax Receivable Agreement liability	0.1		4.4
Accrued freight and manufacturing related costs	3.1		3.3
Accrued dividends and distributions	9.1		9.0
Accrued interest	3.9		10.7
Accrued marketing	3.7		1.9
Accrued transaction related costs	10.0		—
Other accrued expenses	7.3		8.4
Total accrued expenses and other	$	79.2	$	87.9

Non-current accrued expenses and other consisted of the following:


(in millions)	As of September 27, 2026		As of December 28, 2025
Operating right of use liability	$	150.4	$	139.2
Tax Receivable Agreement liability	19.7		19.6
Supplemental retirement and salary continuation plans	6.7		6.6
Long-term portion of an interest rate hedge liability	—		1.1
Total accrued expenses and other	$	176.8	$	166.5