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Employee Benefit Plans (Tables)

12 Months Ended

May 29, 2014

Defined Benefit Plans and Other Postretirement Benefit Plans Disclosures [Abstract]

Schedule of Changes in Projected Benefit Obligations

The status of the Company’s unfunded nonqualified, defined-benefit and account-based retirement plan based on the respective May 29, 2014 and May 30, 2013 measurement dates is as follows:

		May 29, 2014			May 30, 2013
		(in thousands)
Change in benefit obligation:
Benefit obligation at beginning of year		$	26,439		$	25,595
Service cost			702			712
Interest cost			1,173			1,099
Actuarial (gain)/loss			1,567			(119)
Benefits paid			(1,105)			(848)
Benefit obligation at end of year		$	28,776		$	26,439
Amounts recognized in the statement of financial position consist of:
Current accrued benefit liability (included in Other accrued liabilities)		$	(1,124)		$	(962)
Noncurrent accrued benefit liability (included in Deferred compensation and other)			(27,652)			(25,477)
Total			(28,776)			(26,439)
Amounts recognized in accumulated other comprehensive loss consist of:
Net actuarial loss			8,494		$	7,273
Prior service credit			(834)			(912)
Total		$	7,660		$	6,361

Net Periodic Pension Cost

		Year Ended
		May 29, 2014			May 30, 2013			May 31, 2012
		(in thousands)
Net periodic pension cost:
Service cost		$	702		$	712		$	627
Interest cost			1,173			1,099			1,178
Net amortization of prior service cost and actuarial loss			268			286			121
		$	2,143		$	2,097		$	1,926

Schedule of Expected Benefit Payments

Benefit payments and contributions expected to be paid subsequent to May 29, 2014, are:

Fiscal Year		(in thousands)
2015		$	1,124
2016			1,177
2017			1,204
2018			1,225
2019			1,200
Years 2020 – 2024			7,105

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- Definition

Tabular disclosure of the change in the benefit obligation of pension plans and/or other employee benefit plans from the beginning to the end of the period, showing separately, if applicable, the effects of the following: service cost, interest cost, contributions by plan participants, actuarial gains and losses, foreign currency exchange rate changes, benefits paid, plan amendments, business combinations, divestitures, curtailments, settlements, and special and contractual termination benefits.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 715

-SubTopic 20

-Section 50

-Paragraph 1

-Subparagraph (a)

-URI http://asc.fasb.org/extlink&oid=35743120&loc=d3e1928-114920

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- Definition

Tabular disclosure of benefits expected to be paid by pension plans and/or other employee benefit plans in each of the next five fiscal years and in the aggregate for the five fiscal years thereafter.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 715

-SubTopic 20

-Section 50

-Paragraph 1

-Subparagraph (f)

-URI http://asc.fasb.org/extlink&oid=35743120&loc=d3e1928-114920

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- Definition

Tabular disclosure of the amounts related to pension plans and/or other employee benefit plans in accumulated other comprehensive income or loss that have not yet been recognized as components of net periodic benefit cost, such as the net gain (loss), net prior service cost or credit, and net transition asset or obligation.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 715

-SubTopic 20

-Section 50

-Paragraph 1

-Subparagraph (j)

-URI http://asc.fasb.org/extlink&oid=35743120&loc=d3e1928-114920

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