Employee Benefit Plans (Tables)

12 Months Ended

Jun. 01, 2013

Compensation and Retirement Disclosure [Abstract]

Schedule of Funded Status and Amounts Recognized in the Balance Sheet [Table Text Block]

The following table presents, for the fiscal years noted, a summary of the changes in the projected benefit obligation, plan assets and funded status of the company's domestic and international pension plans and post-retirement plan:



	Pension Benefits												Post-Retirement Benefits
	2013						2012						2013			2012
(In millions)	Domestic			International			Domestic			International
Change in benefit obligation:
Benefit obligation at beginning of year	$	332.7		$	86.1		$	309.9		$	75.0		$	9.8		$	10.3
Service cost	1.9			—			7.0			1.3			—			—
Interest cost	10.9			3.7			14.4			3.9			0.3			0.4
Curtailments	—			—			(4.3		)	—			—			—
Plan settlements	(40.0		)	—			—			—			—			—
Foreign exchange impact	—			(1.2		)	—			(5.5		)	—			—
Actuarial (gain)/loss	15.6			4.5			22.4			12.8			(0.2		)	—
Employee contributions	—			—			—			0.3			—			—
Benefits paid	(6.4		)	(1.9		)	(16.7		)	(1.7		)	(0.9		)	(0.9		)
Benefit obligation at end of year	$	314.7		$	91.2		$	332.7		$	86.1		$	9.0		$	9.8

Change in plan assets:
Fair value of plan assets at beginning of year	$	316.9		$	72.6		$	273.4		$	69.0		$	—		$	—
Actual return on plan assets	19.5			11.1			10.0			(3.9		)	—			—
Foreign exchange impact	—			(1.2		)	—			(4.9		)	—			—
Employer contributions	—			3.6			50.2			13.8			0.9			0.9
Employee contributions	—			—			—			0.3			—			—
Plan settlements	(40.0		)	—			—			—			—			—
Benefits paid	(6.4		)	(1.9		)	(16.7		)	(1.7		)	(0.9		)	(0.9		)
Fair value of plan assets at end of year	$	290.0		$	84.2		$	316.9		$	72.6		$	—		$	—

Funded status:
Under funded status at end of year	$	(24.7	)	$	(7.0	)	$	(15.8	)	$	(13.5	)	$	(9.0	)	$	(9.8	)

Components of the amounts recognized in the Consolidated Balance Sheets:
Current liabilities	$	(0.1	)	$	—		$	(0.1	)	$	—		$	(1.0	)	$	(1.1	)
Non-current liabilities	$	(24.6	)	$	(7.0	)	$	(15.7	)	$	(13.5	)	$	(8.0	)	$	(8.7	)

Components of the amounts recognized in accumulated other comprehensive loss before the effect of income taxes:
Unrecognized net actuarial loss	$	140.5		$	27.9		$	162.8		$	31.3		$	1.3		$	1.6
Unrecognized prior service cost (credit)	—			—			—			—			—			0.1
Accumulated other comprehensive loss (income)	$	140.5		$	27.9		$	162.8		$	31.3		$	1.3		$	1.7

Schedule of Net Benefit Costs [Table Text Block]

The following table is a summary of the annual cost of the company's pension and post-retirement plans:



Components of Net Periodic Benefit Costs and Other Changes Recognized in Other Comprehensive Income:
	Pension Benefits									Post-Retirement Benefits
(In millions)	2013			2012			2011			2013		2012		2011
Domestic:
Service cost	$	1.9		$	7.0		$	6.9		$	—	$	—	$	—
Interest cost	10.9			14.4			15.1			0.3		0.4		0.5
Expected return on plan assets	(12.1		)	(19.3		)	(18.7		)	—		—		—
Net amortization	11.8			7.2			6.0			0.1		0.1		0.1
Curtailment (gain)	—			(1.7		)	—			—		—		—
Settlement Loss	18.8			—			—			—		—		—
Net periodic benefit cost	$	31.3		$	7.6		$	9.3		$	0.4	$	0.5	$	0.6

International:
Service cost	$	—		$	1.3		$	1.9
Interest cost	3.7			3.9			4.3
Expected return on plan assets	(4.9		)	(4.8		)	(4.2		)
Net amortization	1.4			0.3			1.2
Net periodic benefit cost	$	0.2		$	0.7		$	3.2

Schedule of Amounts Recognized in Other Comprehensive Income (Loss) [Table Text Block]



Other Changes in Plan Assets and Benefit Obligations Recognized in Other Comprehensive (Income) Loss:
	Pension Benefits						Post-Retirement Benefits
(In millions)	2013			2012			2013			2012
Domestic:
Net actuarial (gain) loss	$	8.2		$	27.4		$	(0.3	)	$	—
Net amortization, curtailment, and settlements	(30.6		)	(5.5		)	(0.1		)	(0.1		)
Total recognized in other comprehensive (income) loss	$	(22.4	)	$	21.9		$	(0.4	)	$	(0.1	)

International:
Net actuarial (gain) loss	$	(1.7	)	$	21.5
Effect of exchange rates on amounts included in accumulated other comprehensive income	(0.2		)	(1.5		)
Net amortization	(1.4		)	(0.3		)
Total recognized in other comprehensive (income) loss	$	(3.3	)	$	19.7

Schedule of Assumptions Used [Table Text Block]

The weighted-average actuarial assumptions used to determine the benefit obligation amounts and the net periodic benefit cost for the company's pension and post-retirement plans are as follows:



The weighted-average used in the determination of net periodic benefit cost:
	2013		2012		2011
(Percentages)	Domestic	International	Domestic	International	Domestic	International
Discount rate	3.34	4.20	4.75	5.40	4.75	5.40
Compensation increase rate	3.00	3.00	3.00	3.50	3.00	3.50
Expected return on plan assets	4.20	6.00	7.00	7.00	7.75	6.80

The weighted-average used in the determination of the projected benefit obligations:
Discount rate	3.43	4.40	3.57	4.20	5.25	5.50
Compensation increase rate	n/a	3.50	3.00	3.00	4.50	4.90

Schedule of Effect of One-Percentage-Point Change in Assumed Health Care Cost Trend Rates [Table Text Block]

Assumed health care cost-trend rates have a significant effect on the amounts reported for retiree health care costs. A one-percentage-point change in the assumed health care cost-trend rates would have the following effects:



(In millions)	1 Percent Increase		1 Percent Decrease
Effect on total fiscal 2013 service and interest cost components	$	—	$	—
Effect on post-retirement benefit obligation at June 1, 2013	$	0.4	$	(0.4	)

Schedule of Fair Value and Allocation of Plan Assets [Table Text Block]

The target asset allocation at the end of fiscal 2013 and asset categories for the company's primary pension plans for fiscal 2013 and 2012 are as follows:



Primary Domestic Plan
Asset Category	Targeted Asset Allocation Percentage		Percentage of Plan Assets at Year End
Asset Category	Targeted Asset Allocation Percentage		2013		2012
Equities	—		10		19
Fixed Income	100		86		80
Other	—		4		1
Total			100		100

International Plan
Asset Category
Equities	—		—		42
Fixed Income	20		26		49
Other	80		74		9
Total			100		100

(In millions)	Domestic Plans as of June 1, 2013
Asset Category	Level 1		Level 2		Total
Cash and cash equivalents	$	12.5	$	—	$	12.5
US & international equity securities	2.2		—		2.2
Debt securities-corporate	7.6		—		7.6
Common collective trust-equities	—		26.5		26.5
Common collective trusts-fixed income	—		241.2		241.2
Total	$	22.3	$	267.7	$	290.0

(In millions)	International Plan as of June 1, 2013
Asset Category	Level 1		Level 2		Total
Cash and cash equivalents	$	0.2	$	—	$	0.2
Foreign government obligations	—		22.0		22.0
Common collective trusts-balanced	—		62.0		62.0
Total	$	0.2	$	84.0	$	84.2

(In millions)	Domestic Plans as of June 2, 2012
Asset Category	Level 1		Level 2		Total
Cash and cash equivalents	$	3.6	$	—	$	3.6
US & international equity securities	3.9		—		3.9
Debt securities-corporate	13.6		—		13.6
Common collective trust-equities	—		54.3		54.3
Common collective trusts-fixed income	—		238.8		238.8
Equities-Herman Miller stock	2.7		—		2.7
Total	$	23.8	$	293.1	$	316.9

(In millions)	International Plan as of June 2, 2012
Asset Category	Level 1		Level 2		Total
Cash and cash equivalents	$	0.2	$	—	$	0.2
Foreign government obligations	—		11.0		11.0
Common collective trusts-balanced	—		61.4		61.4
Total	$	0.2	$	72.4	$	72.6

Schedule of Expected Benefit Payments [Table Text Block]

The following represents a summary of the benefits expected to be paid by the plans in future fiscal years assuming no termination of the primary domestic pension plan. If the company proceeds with the termination of the primary domestic benefit plans in fiscal 2014 as planned, all benefits will be distributed in fiscal 2014. These expected benefits were estimated based on the same actuarial valuation assumptions used to determine benefit obligations at June 1, 2013.



(In millions)	Pension Benefits Domestic		Pension Benefits International		Post-Retirement Benefits
2014	$	35.7	$	1.5	$	1.0
2015	$	29.8	$	1.6	$	1.0
2016	$	28.9	$	1.7	$	0.9
2017	$	27.4	$	1.9	$	0.9
2018	$	26.1	$	2.2	$	0.8
2019 - 2023	$	92.0	$	12.6	$	3.3