3.BENEFIT PLANS

The following table provides the components of net periodic benefit cost for the company-sponsored defined benefit pension plans and other post-retirement benefit plans for the first quarters of 2019 and 2018.


	First Quarter Ended
	Pension Benefits				Other Benefits
	May 25,		May 26,		May 25,		May 26,
	2019		2018		2019		2018
Components of net periodic benefit cost:
Service cost	$	11	$	15	$	2	$	2
Interest cost		41		43		2		2
Expected return on plan assets		(56)		(54)		—		—
Amortization of:
Prior service cost		—		—		(3)		(3)
Actuarial loss (gain)		16		25		(3)		(3)

Net periodic benefit cost	$	12	$	29	$	(2)	$	(2)

The Company is not required to make any contributions to its company-sponsored pension plans in 2019, but may make contributions to the extent such contributions are beneficial to the Company. The Company did not make any contributions to its company-sponsored pension plans in the first quarter of 2019 or 2018.

The Company contributed $88 and $89 to employee 401(k) retirement savings accounts in the first quarters of 2019 and 2018, respectively.

The Company also contributes to various multi-employer pension plans based on obligations arising from most of its collective bargaining agreements. These plans provide retirement benefits to participants based on their service to contributing employers. The Company recognizes expense in connection with these plans as contributions are funded.

During the first quarter of 2019, the Company incurred a charge of $59, $44 net of tax, due to obligations related to withdrawal liabilities for certain local unions of the Central States multi-employer pension fund. The charge was recorded in the OG&A caption in the Consolidated Statements of Operations.