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PENSION AND POSTRETIREMENT BENEFITS | 6 Months Ended
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Nov. 25, 2018
Retirement Benefits [Abstract] |
PENSION AND POSTRETIREMENT BENEFITS | PENSION AND POSTRETIREMENT BENEFITS We have defined benefit retirement plans ("plans") for eligible salaried and hourly employees. Benefits are based on years of credited service and average compensation or stated amounts for each year of service. We also sponsor postretirement plans which provide certain medical and dental benefits ("other postretirement benefits") to qualifying U.S. employees. In connection with the acquisition of Pinnacle, we now include the components of pension and postretirement expense associated with the Pinnacle pension plans and an other post-employment benefit plan in our Condensed Consolidated Statements of Earnings from the date of the completion of the acquisition. These plans are frozen for future benefits. A net liability of $35.1 million is included in our Condensed Consolidated Balance Sheets at November 25, 2018. The tabular disclosures presented below are inclusive of the Pinnacle plans. Components of pension benefit and other postretirement benefit costs are:
| Pension Benefits
| Thirteen weeks ended |  | Twenty-six weeks ended
| November 25, 2018 |  | November 26, 2017 |  | November 25, 2018 |  | November 26, 2017
Service cost | $ | 2.8 |  |  | $ | 13.2 |  |  | $ | 5.5 |  |  | $ | 25.9 |
Interest cost | 32.7 |  |  | 27.7 |  |  | 64.7 |  |  | 55.9 |
Expected return on plan assets | (43.2 | ) |  | (54.6 | ) |  | (85.5 | ) |  | (108.8 | )
Amortization of prior service cost | 0.7 |  |  | 0.7 |  |  | 1.4 |  |  | 1.4 |
Recognized net actuarial loss | — |  |  | 3.4 |  |  | — |  |  | 3.4 |
Curtailment loss | — |  |  | 0.7 |  |  | — |  |  | 0.7 |
Benefit cost (benefit) — Company plans | (7.0 | ) |  | (8.9 | ) |  | (13.9 | ) |  | (21.5 | )
Pension benefit cost — multi-employer plans | 1.8 |  |  | 4.2 |  |  | 3.5 |  |  | 5.7 |
Total benefit cost (benefit) | $ | (5.2 | ) |  | $ | (4.7 | ) |  | $ | (10.4 | ) |  | $ | (15.8 | )
| Postretirement Benefits
| Thirteen weeks ended |  | Twenty-six weeks ended
| November 25, 2018 |  | November 26, 2017 |  | November 25, 2018 |  | November 26, 2017
Service cost | $ | — |  |  | $ | — |  |  | $ | 0.1 |  |  | $ | — |
Interest cost | 1.0 |  |  | 0.9 |  |  | 1.9 |  |  | 1.8 |
Amortization of prior service benefit | (0.5 | ) |  | (0.8 | ) |  | (1.0 | ) |  | (1.6 | )
Recognized net actuarial gain | (0.4 | ) |  | — |  |  | (0.8 | ) |  | — |
Curtailment gain | — |  |  | — |  |  | (0.6 | ) |  | — |
Total cost (benefit) | $ | 0.1 |  |  | $ | 0.1 |  |  | $ | (0.4 | ) |  | $ | 0.2 |
The Company uses a split discount rate (spot-rate approach) for the U.S. plans and certain foreign plans. The spot-rate approach applies separate discount rates for each projected benefit payment in the calculation of pension service and interest cost. The weighted-average discount rates for service and interest costs under the spot-rate approach used for pension benefit cost in fiscal 2019 were 4.21% and 3.83%. During the second quarter and first half of fiscal 2019, we contributed $3.7 million and $7.9 million, respectively, to our pension plans and contributed $1.7 million and $4.3 million, respectively, to our other postretirement plans. Based upon the current funded status of the plans and the current interest rate environment, we anticipate making further contributions of approximately $6.6 million to our pension plans for the remainder of fiscal 2019. We anticipate making further contributions of approximately $11.9 million to our other postretirement plans during the remainder of fiscal 2019. These estimates are based on ERISA guidelines, current tax laws, plan asset performance, and liability assumptions, which are subject to change.

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- Definition The entire disclosure for pension and other postretirement benefits. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -URI http://asc.fasb.org/topic&trid=2235017 + Details
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