Johnson Outdoors December 31, 2006 Form 11-K
SECURITIES
AND EXCHANGE COMMISSION
Washington,
D.C. 20549
FORM
11-K
Annual
Report Pursuant to Section 15(d) of the
Securities
Exchange Act of 1934
x
|
Annual
Report Pursuant to Section 15(d) of the Securities Exchange Act of
1934
|
|
For
the fiscal year ended December 31,
2006.
|
¨
|
Transition
Report Pursuant to Section 15(d) of the Securities Exchange Act of
1934
|
|
For
the transition period from _________ to
_________.
|
Commission
File Number: 0-16255 (Johnson Outdoors Inc.)
A.
|
Full
title of the plan and address of the plan, if different from that
of the
issuer named below:
|
JOHNSON
OUTDOORS RETIREMENT AND SAVINGS PLAN
B.
|
Name
of issuer of the securities held pursuant to the plan and the address
of
its principal executive office:
|
Johnson
Outdoors Inc.
555
Main
Street
Racine,
WI 53403
REQUIRED
INFORMATION
The
following financial statements and schedules of the Johnson Outdoors Retirement
and Savings Plan (the "Plan"), prepared in accordance with the financial
reporting requirements of the Employee Retirement Income Securities Act of
1974,
as amended, are filed herewith. Grant Thornton LLP, the current independent
auditors for the Plan, audited the financial statements and schedules as of
and
for the Plan fiscal year ended December 31, 2006 and 2005.
Financial
statements and report of independent registered public accounting
firm
Johnson
Outdoors Retirement and Savings Plan
December
31, 2006 and 2005
CONTENTS
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Page
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3
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Financial
Statements
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4
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5
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6
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Supplemental
Schedule
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14
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REGISTERED
PUBLIC ACCOUNTING FIRM
To
the
Plan Administrator of the
Johnson
Outdoors Retirement and Savings Plan
We
have
audited the accompanying statements of net assets available for benefits
of the
Johnson Outdoors Retirement and Savings Plan (the “Plan”) as of December 31,
2006 and 2005, and the related statements of changes in net assets available
for
benefits for the years then ended. These financial statements are the
responsibility of the Plan’s management. Our responsibility is to express an
opinion on these financial statements based on our audits.
We
conducted our audits in accordance with the standards of the Public Company
Accounting Oversight Board (United States). Those standards require that
we plan
and perform the audits to obtain reasonable assurance about whether the
financial statements are free of material misstatement. The Plan is not required
to have, nor were we engaged to perform an audit of its internal control
over
financial reporting. Our audit included consideration of internal control
over
financial reporting as a basis for designing audit procedures that are
appropriate in the circumstances, but not for the purpose of expressing an
opinion on the effectiveness of the Plan’s internal control over financial
reporting. Accordingly, we express no such opinion. An audit also includes
examining, on a test basis, evidence supporting the amounts and disclosures
in
the financial statements, assessing the accounting principles used and
significant estimates made by management, as well as evaluating the overall
financial statement presentation. We believe that our audits provide a
reasonable basis for our opinion.
In
our
opinion, the financial statements referred to above present fairly, in all
material respects, the net assets available for benefits of the Plan as of
December 31, 2006 and 2005, and the changes in net assets available for
benefits for the years then ended, in conformity with accounting principles
generally accepted in the United States of America.
Our
audits were performed for the purpose of forming an opinion on the basic
financial statements taken as a whole. The supplemental schedule of assets
(held
at end of year) as of December 31, 2006, is presented for purposes of additional
analysis and is not a required part of the basic financial statements but
is
supplementary information required by the Department of Labor’s Rules and
Regulations for Reporting and Disclosure under the Employee Retirement Income
Security Act of 1974. The supplemental schedule is the responsibility of
the
Plan’s management. The supplemental schedule has been subjected to the auditing
procedures applied in the audits of the basic financial statements and, in
our
opinion, is fairly stated in all material respects in relation to the basic
financial statements taken as a whole.
As
discussed in Note B1, the Plan adopted Financial Accounting Standards Board
Staff Position AAG INV-1 and SOP 94-4-1, Reporting of Fully Benefit-Responsive
Investment Contracts Held by Certain Investment Companies Subject to the
AICPA
Investment Company Guide and Defined-Contribution Health and Welfare and
Pension
Plans, as of December 31, 2006 and 2005.
/s/
Grant
Thornton LLP
GRANT
THORNTON LLP
Milwaukee,
Wisconsin
June
27,
2007
JOHNSON
OUTDOORS RETIREMENT AND SAVINGS PLAN
December
31,
|
|
|
2006
|
|
|
2005
|
|
|
|
|
|
|
|
|
|
Investments
|
|
|
|
|
|
|
|
Investments,
at fair value
|
|
$
|
55,580,989
|
|
$
|
50,897,376
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|
Loans
to participants
|
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|
1,270,017
|
|
|
1,341,471
|
|
Total
investments
|
|
|
56,851,006
|
|
|
52,238,847
|
|
|
|
|
|
|
|
|
|
Contributions
receivable
|
|
|
|
|
|
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Participant
|
|
|
41,752
|
|
|
45,670
|
|
Company
|
|
|
16,207
|
|
|
15,214
|
|
|
|
|
|
|
|
|
|
Total
receivables
|
|
|
57,959
|
|
|
60,884
|
|
|
|
|
|
|
|
|
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Corrective
distribution payable
|
|
|
-
|
|
|
(19,952
|
)
|
|
|
|
|
|
|
|
|
Net
assets available for benefits at fair value
|
|
|
56,908,965
|
|
|
52,279,779
|
|
|
|
|
|
|
|
|
|
Adjustment
from fair value to contract value for interest in collective
trust
relating to fully benefit-responsive investment contracts
|
|
|
13,229
|
|
|
3,247
|
|
|
|
|
|
|
|
|
|
Net
assets available for benefits
|
|
$
|
56,922,194
|
|
$
|
52,283,026
|
|
The
accompanying notes are an integral part of these statements.
JOHNSON
OUTDOORS RETIREMENT AND SAVINGS PLAN
December
31,
|
|
|
2006
|
|
|
|
2005
|
|
Additions
|
|
|
|
|
|
|
|
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Investment
income
|
|
|
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|
|
|
|
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Net
realized and unrealized appreciation in fair value of
investments
|
|
$ |
2,548,455 |
|
|
$ |
968,217 |
|
Interest
|
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$
|
90,352
|
|
|
$
|
90,648
|
|
Dividends
|
|
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3,591,375
|
|
|
|
2,077,870
|
|
|
|
|
|
|
|
|
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Total
investment income
|
|
|
6,230,182
|
|
|
|
3,136,735
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Contributions
|
|
|
|
|
|
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Participant
|
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|
2,331,356
|
|
|
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2,364,110
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Company
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|
2,596,347
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|
|
|
2,571,096
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|
Rollover
|
|
|
189,094
|
|
|
|
83,176
|
|
|
|
|
|
|
|
|
|
|
Total
contributions
|
|
|
5,116,797
|
|
|
|
5,018,382
|
|
|
|
|
|
|
|
|
|
|
Total
additions
|
|
|
11,346,979
|
|
|
|
8,155,117
|
|
|
|
|
|
|
|
|
|
|
Deductions
|
|
|
|
|
|
|
|
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Distributions
to participants or beneficiaries
|
|
|
(6,612,167
|
)
|
|
|
(5,379,959
|
)
|
Investment
management fees
|
|
|
(95,644
|
)
|
|
|
(98,160
|
)
|
Corrective
distributions
|
|
|
-
|
|
|
|
(19,952
|
)
|
|
|
|
|
|
|
|
|
|
Total
deductions
|
|
|
(6,707,811
|
)
|
|
|
(5,498,071
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)
|
|
|
|
|
|
|
|
|
|
Net
increase
|
|
|
4,639,168
|
|
|
|
2,657,046
|
|
|
|
|
|
|
|
|
|
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Assets
available for benefits:
|
|
|
|
|
|
|
|
|
Beginning
of year
|
|
|
52,283,026
|
|
|
|
49,625,980
|
|
|
|
|
|
|
|
|
|
|
End
of year
|
|
$
|
56,922,194
|
|
|
$
|
52,283,026
|
|
|
|
|
|
|
|
|
|
|
The
accompanying notes are an integral part of these statements.
JOHNSON
OUTDOORS RETIREMENT AND SAVINGS PLAN
December
31, 2006 and 2005
NOTE
A -
DESCRIPTION OF THE PLAN
The
following description of the Johnson Outdoors Retirement and Savings Plan (the
“Plan”) provides only general information. Participants should refer to the Plan
agreement for a more complete description of the Plan’s provisions.
1.
General
The
Plan
is a defined contribution plan sponsored by Johnson Outdoors Inc. (the
“Company”) and is subject to the provisions of the Employee Retirement Income
Security Act of 1974.
2.
Participation
The
following business units of the Company participate in the Plan:
|
l
|
Johnson
Outdoors Headquarters
|
|
l
|
Johnson
Outdoors Mankato Operations
|
|
l
|
Johnson
Outdoors Binghamton Operations
|
|
l
|
Johnson
Outdoors Eufaula Operations
|
|
l
|
Johnson
Outdoors U.S. Diving Operations
|
|
l
|
Johnson
Outdoors Old Town Canoe
|
|
l
|
Johnson
Outdoors Ocean Kayak
|
|
l
|
Johnson
Outdoors Watercraft Sports &
Leisure
|
The
Plan
allows all regular full-time employees, as defined by the employer, to
participate in the Plan on the first day of employment with one of the
above-named business units. An employee who is classified as other than a
regular full-time employee shall be eligible to participate in the savings
feature of the Plan effective January 1 or July 1 following one year of service
during which the employee completes 1,000 or more hours of service.
3.
Contributions
The
Plan
is a two-part plan consisting of a retirement contribution feature and a savings
feature. The retirement contribution feature of the Plan enables eligible
participants (other than those at Johnson Outdoors Mankato Operations and Old
Town Canoe) to accumulate additional funds for retirement purposes. The
retirement contributions made by the respective business units are
discretionary. Employees of Johnson Outdoors Mankato Operations and Old Town
Canoe participate in other defined benefit plans.
JOHNSON
OUTDOORS RETIREMENT AND SAVINGS PLAN
NOTES
TO FINANCIAL STATEMENTS - CONTINUED
December
31, 2006 and 2005
NOTE
A - DESCRIPTION OF THE PLAN - Continued
3.
Contributions
- continued
Pursuant
to the savings feature, eligible participants may make voluntary pretax and
after-tax contributions of their base compensation (as defined), subject to
certain statutory limits. Participant contributions made with tax-deferred
dollars under Section 401(k) of the Internal Revenue Code (IRC) are excluded
from the participant’s current wages for federal income tax purposes. No federal
income tax is paid on the tax-deferred contributions and growth thereon until
the participant makes a withdrawal from the Plan.
Participants
may also choose to make contributions on an after-tax basis through a Roth
401(k) option. Contributions and earnings for the Roth 401(k) option are not
subject to taxation at the time of distribution, as long as the distribution
is
a “qualified distribution” made no earlier than five years after the first Roth
401(k) contribution to the Plan. A qualified distribution is a distribution
after separation of service and due to death, disability or after age 59½. The
participant’s contribution rate may be adjusted at the discretion of the Plan
administrator if a reduced rate is necessary to maintain Section 401(k)
benefits.
In
addition, the Company may make a deferred profit sharing contribution to the
Plan to be allocated to the accounts of eligible participants. The amount of
such profit sharing contributions, if any, is at the discretion of the Board
of
Directors. The Company made approximately $1.7 million of discretionary
contributions in both 2006 and 2005. The Company's matching contribution is
equal to 50% of the first 6% of a participant's compensation contributed by
the
participant to the Plan.
4.
Participant
Accounts
Each
participant’s account is credited with the participant’s contributions, the
Company’s matching contribution, an allocation of the respective business unit’s
discretionary contribution based on regular employee earnings for the period,
if
applicable, and an allocation of Plan investment earnings based upon the
participant’s net account balance. The benefit to which a participant is
entitled is the benefit that can be provided from the participant’s
account.
5.
Vesting
Participant
contributions, Company matching contributions, discretionary contributions
and
investment earnings thereon are 100% vested at all times.
6.
Payment
of Benefits
Upon
retirement, termination, or permanent disability, participants will receive
the
value of their account. Upon death, the account balance will be paid to the
participant’s beneficiary or estate.
JOHNSON
OUTDOORS RETIREMENT AND SAVINGS PLAN
NOTES
TO FINANCIAL STATEMENTS - CONTINUED
December
31, 2006 and 2005
NOTE
A - DESCRIPTION OF THE PLAN - Continued
7.
Participant
Loans
Participants
may borrow from their account a minimum of $1,000 up to a maximum equal to
the
lesser of $50,000 or 50% of their account balance. Loan terms may not exceed
five years. Loans are secured by the balance in the participant’s account and
bear interest at a rate commensurate with local prevailing rates as determined
by the Benefits Administration Committee (9.25% as of December 31, 2006).
Principal and interest are paid through payroll deductions. The outstanding
balance of any loan may be prepaid at any time without penalty. Outstanding
loans are considered past due after 30 days.
8. Investment
Options
During
2006 and 2005, participants in the Plan had the ability to self-direct their
funds into the following investment options:
Vanguard
Total Stock Index
|
Pimco
II Total Return Fund
|
American
Balanced Fund R5
|
Dreyfus
Premier Emerging Markets Fund
|
Fidelity
Advisor Equity Growth Fund
|
Washington
Mutual Investors Fund R5
|
Capital
World Growth & Income Fund R5
|
Oppenheimer
Real Asset Fund
|
T.
Rowe Price Small Cap Stock Fund
|
William
Blair International Growth Fund
|
Putnam
Stable Value Fund
|
Johnson
Outdoors Inc. Class A common stock
|
In
2006,
the Washington Mutual Investors Fund R5 was replaced with the Vanguard Windsor
Fund. Also in 2006, the name of the Oppenheimer Real Asset Fund was changed
to
Oppenheimer Commodity Strategic Total Return.
A
participant may invest a maximum of 25% of their post-1994 contributions in
the
Johnson Outdoors, Inc. Class A common stock fund.
9.
Plan
Termination
Although
the Company has not expressed any intent to terminate the Plan, it may do so
at
any time upon proper resolution by the Board of Directors. The business units
may also terminate discretionary contributions to the Plan. In the event of
Plan
termination, the Plan Trustee shall continue to administer the trust until
otherwise directed by the Board of Directors. Upon termination of the trust,
participants or their beneficiaries will receive the value of their
account.
JOHNSON
OUTDOORS RETIREMENT AND SAVINGS PLAN
NOTES
TO FINANCIAL STATEMENTS - CONTINUED
December
31, 2006 and 2005
NOTE
B - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
1. Basis
of Accounting
The
financial statements of the Plan have been prepared on the accrual basis of
accounting and in conformity with accounting principles generally accepted
in
the United States of America. As described in Financial Accounting Standards
Board Staff Position, FSP AAG INV-1 and SOP 94-4-1, Reporting
of Fully Benefit-Responsive Investment Contracts Held by Certain Investment
Companies Subject to the AICPA Investment Company Guide and Defined-Contribution
Health and Welfare and Pension Plans (the
“FSP”), investment
contracts held by a defined-contribution plan are required to be reported at
fair value. However, contract value is the relevant measurement attribute for
that portion of the net assets available for benefits of a defined-contribution
plan attributable to fully benefit-response investment contracts because
contract value is the amount participants would receive if they were to initiate
permitted transactions under the terms of the plan. The Plan invests in
investment contracts through the Putnam Stable Value Fund, a collective trust.
As of December 31, 2006, the Plan adopted the FSP and, accordingly, the
Statements of Net Assets Available for Benefits presents the fair value of
the
investment in the collective trust as well as the adjustment of the investment
in the collective trust from fair value to contract value relating to the
investment contracts. The Statements of Changes in Net Assets Available for
Benefits is prepared on a contract value basis.
The
FSP was adopted retroactively to the prior period
presented on the Statement of of Net Assets Available for Benefits as of
December 31, 2005.
2.
Investments
The
Plan’s investments are stated at fair value.
Securities traded on a national securities exchange are valued at the last
reported sales price on the last business day of the Plan year. The shares
of
mutual funds are valued at quoted market prices which represent the net asset
values of shares held by the Plan at year-end. The participant loans are
valued at their outstanding balances, which approximate fair value. The plan’s
interest in the collective trust is valued based on information reported by
the
investment advisor using the audited financial statements of the collective
trust at year-end.
3.
Administrative
Expenses and Investment Management Fees
Certain
expenses incurred in the administration of the Plan and expenses incurred in
connection with the sale, investment and reinvestment of Plan assets are paid
by
the Plan. Effective in 2005, participants are now required to pay a quarterly
$18.75 administrative fee. Expenses incurred for attorney and audit fees and
salary expense incurred by the Company related to the administration of the
Plan
are paid by the Company.
JOHNSON
OUTDOORS RETIREMENT AND SAVINGS PLAN
NOTES
TO FINANCIAL STATEMENTS - CONTINUED
December
31, 2006 and 2005
NOTE
B - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Continued
4.
Use
of Estimates
The
preparation of the financial statements in accordance with accounting principles
generally accepted in the United States of America requires the plan
administrator to make estimates and assumptions that affect the amounts reported
in these financial statements and accompanying notes. Actual results could
differ from those estimates.
Certain
amounts have been reclassified in the 2005 financial statements to be consistent
with the 2006 financial statement presentation.
NOTE
C - INVESTMENTS
The
following investments represent 5% or more of the Plan’s assets available for
benefits as of December 31:
Description
|
|
|
2006
|
|
|
|
|
|
|
PIMCO
II Total Return Fund
|
|
$
|
3,962,032
|
|
American
Balanced Fund R5
|
|
|
3,485,641
|
|
Fidelity
Advisor Equity Growth Fund
|
|
|
6,231,220
|
|
Capital
World Growth & Income Fund R5
|
|
|
7,090,876
|
|
T.
Rowe Price Small Cap Fund
|
|
|
6,098,445
|
|
Putnam
Stable Value Fund
|
|
|
10,390,686
|
* |
Vanguard
Total Stock Index
|
|
|
3,021,051
|
|
Vanguard
Windsor Fund
|
|
|
6,991,810
|
|
Dreyfus
Premier Emerging Markets Fund
|
|
|
3,375,114
|
|
William
Blair International Growth Fund
|
|
|
3,260,818
|
|
*Amount
represents contract value (fair value is $10,377,457).
JOHNSON
OUTDOORS RETIREMENT AND SAVINGS PLAN
NOTES
TO FINANCIAL STATEMENTS - CONTINUED
December
31, 2006 and 2005
NOTE
C - INVESTMENTS - Continued
Description
|
|
|
2005
|
|
|
|
|
|
|
Capital
World Growth & Income Fund R5
|
|
$
|
6,120,324
|
|
T.
Rowe Price Small Cap Fund
|
|
|
5,421,397
|
|
Washington
Mutual Investors Stock Fund R5
|
|
|
6,475,977
|
|
American
Balanced Fund R5
|
|
|
3,561,278
|
|
PIMCO
II Total Return Fund
|
|
|
3,631,855
|
|
Fidelity
Advisor Equity Growth Fund
|
|
|
6,362,333
|
|
Putnam
Stable Value Fund
|
|
|
11,410,640
|
* |
*Amount
represents contract value (fair value is $11,407,393).
As
of
December 31, 2006 and 2005, the Plan’s investments included approximately 45,711
and 49,222 shares of Company common stock, respectively, representing less
than
1% of the Company’s outstanding common stock for each year.
During
2006 and 2005, the Plan’s investments appreciated (depreciated) in value as
follows:
|
|
|
2006
|
|
|
2005
|
|
Mutual
funds
|
|
$
|
2,471,348
|
|
$
|
1,147,605
|
|
Johnson
Outdoors Inc. Class A common
stock
|
|
|
77,107
|
|
|
(179,388
|
)
|
|
|
|
|
|
|
|
|
|
|
$
|
2,548,455
|
|
$
|
968,217
|
|
All
investments are participant directed.
NOTE
D - INCOME TAX STATUS
The
Plan
has received a determination letter from the Internal Revenue Service dated
June
4, 2002, stating that the Plan is qualified under Section 401(a) of the Internal
Revenue Code, and, therefore, the related trust is exempt from taxation. Once
qualified, the Plan is required to operate in conformity with the IRC to
maintain its qualification. The Company has elected to add certain features
to
the Plan and has submitted these elections to the IRS for approval. The Plan’s
tax counsel believes the Plan is operating in compliance with the applicable
requirements of the IRC and, therefore, believes that the Plan is qualified
and
the related trust is tax-exempt.
JOHNSON
OUTDOORS RETIREMENT AND SAVINGS PLAN
NOTES
TO FINANCIAL STATEMENTS - CONTINUED
December
31, 2006 and 2005
NOTE
E - PARTY-IN-INTEREST TRANSACTIONS
All
transactions involving the investments administered by Mercer ("Trustee") and
investments in Johnson Outdoors Inc. common stock and other transactions with
the Company or Plan participants are considered party-in-interest
transactions.
NOTE
F - RISK AND UNCERTAINTIES
The
Plan
invests in various securities. Investment securities are exposed to various
risks such as interest rate, market and credit risks. Due to the level of risk
associated with certain investment securities, it is at least reasonably
possible that changes in the values of investment securities will occur in
the
near term and, that such changes could materially affect participants account
balances and the amounts reported in the statements of net assets available
for
benefits.
NOTE
G - RECONCILIATION OF FINANCIAL STATEMENTS TO FORM 5500
The
following is a reconciliation of net assets available for benefits per the
financial statements at December 31, 2006 to Form 5500:
Net
assets available for benefits per the financial statements
|
|
$
|
56,922,194
|
|
Less:
Adjustment from contract value to fair value
|
|
|
13,229
|
|
Net
assets available for benefits per the Form 5500
|
|
$
|
56,908,965
|
|
The
following is a reconciliation of investment income per the financial
statements for the year ended December 31, 2006 to Form 5500:
Investment
income per the financial statements
|
|
$
|
6,230,182
|
|
Less:
Adjustment from contract value to fair value
|
|
|
13,229
|
|
Investment
income per the Form 5500
|
|
$
|
6,216,953
|
|
SUPPLEMENTAL
SCHEDULE
JOHNSON
OUTDOORS RETIREMENT AND SAVINGS PLAN
EMPLOYEE
IDENTIFICATION NUMBER 39-1536083
PLAN
NUMBER 001
December
31, 2006
Identity
of issue, borrower,
lessor
or similar party
|
|
|
Number
of shares/units
|
|
|
Current
fair value
|
|
|
|
|
|
|
|
|
|
Vanguard
Total Stock Index
|
|
|
88,620
|
|
$
|
3,021,051
|
|
Vanguard
Windsor Fund
|
|
|
111,158
|
|
|
6,991,810
|
|
Pimco
II Total Return Fund
|
|
|
401,422
|
|
|
3,962,032
|
|
American
Balanced Fund R5
|
|
|
183,166
|
|
|
3,485,641
|
|
Dreyfus
Premier Emerging Markets Fund
|
|
|
160,034
|
|
|
3,375,114
|
|
Fidelity
Advisor Equity Growth Fund
|
|
|
115,158
|
|
|
6,231,220
|
|
Capital
World Growth & Income Fund R5
|
|
|
169,112
|
|
|
7,090,876
|
|
Oppenheimer
Commodity Strategic Total Return
|
|
|
128,513
|
|
|
837,907
|
|
T.
Rowe Price Small Cap Stock Fund
|
|
|
178,161
|
|
|
6,098,445
|
|
William
Blair International Growth Fund
|
|
|
117,719
|
|
|
3,260,818
|
|
Johnson
Outdoors Inc. Class A common stock*
|
|
|
45,711
|
|
|
848,618
|
|
Putnam
Stable Value Fund *
|
|
|
10,390,686
|
|
|
10,377,457
|
|
|
|
|
|
|
|
|
|
Loans
to participants, interest rates ranging from
5%
to 9.25%*
|
|
|
|
|
|
1,270,017
|
|
|
|
|
|
|
|
|
|
Total
investments
|
|
|
|
|
$
|
56,851,006
|
|
|
|
|
|
|
|
|
|
*
Party-in-interest to the Plan
SIGNATURES
Pursuant
to the requirements of the Securities Exchange Act of 1934, the Johnson Outdoors
Retirement and Savings Plan (the "Plan") Administrative Committee which
administers the Plan, has duly caused this Annual Report to be signed on its
behalf by the undersigned, thereunto duly authorized, in the City of Racine,
and
State of Wisconsin, on the 27th day of June, 2007.
|
JOHNSON
OUTDOORS RETIREMENT AND SAVINGS PLAN
|
|
By:
/s/ Richard
Fiegel
Richard Fiegel
By:
/s/ David
Marquette
David Marquette
By:
/s/ Sara
Vidian
Sara Vidian
By:
/s/ David W.
Johnson
David W. Johnson
By:
/s/ W. Floyd
Wilkinson
W. Floyd Wilkinson
As
members of the Johnson Outdoors Retirement
and
Savings Plan Administrative
Committee
|
EXHIBIT
INDEX
JOHNSON
OUTDOORS RETIREMENT AND SAVINGS PLAN
FORM
11-K
FOR
THE FISCAL YEAR ENDED DECEMBER 31, 2006
Exhibit
No.
|
Description
|
Page
Number in
Sequentially
Numbered
Form 11-K
|
|
|
|
23.1
|
Consent
of Grant Thornton LLP
|
|
|
|
|
16