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Associate Retirement Plans (Tables)

12 Months Ended

Jan. 03, 2015

Schedule of Benefit Obligations, Pension & Postretirement Benefit Plans

The following tables set forth the actuarial present value of benefit obligations, funded status, change in benefit obligation, change in plan assets, weighted average assumptions used in actuarial calculations and components of net periodic benefit costs for SpartanNash’s pension and postretirement benefit plans excluding multi-employer plans. The accrued benefit costs are reported in Postretirement benefits in the consolidated balance sheets.

	Cash Balance Pension Plan								Super Foods Plan
																	SERP
(In thousands, except percentages)	January 3,				December 28,				January 3,				December 28,				January 3,				December 28,
	2015				2013				2015				2013				2015				2013
Funded Status
Projected Benefit Obligation
Beginning of year	$	57,825			$	60,202			$	44,675			$	—			$	856			$	877
Obligation assumed in merger		—				—				—				44,915				—				—
Interest cost		2,225				1,682				1,998				234				35				24
Actuarial (gain) loss		2,579				(427	)			3,380				6				101				1
Benefits paid		(10,188	)			(3,632	)			(9,460	)			(480	)			(78	)			(46	)
End of year	$	52,441			$	57,825			$	40,593			$	44,675			$	914			$	856
Fair value of plan assets
Beginning of year	$	66,977			$	64,590			$	38,972			$	—			$	—			$	—
Assets assumed in merger		—				—				—				38,147				—				—
Actual return on plan assets		2,872				6,019				2,220				1,305				—				—
Company contributions		—				—				2,325				—				78				46
Benefits paid		(10,188	)			(3,632	)			(9,460	)			(480	)			(78	)			(46	)
Plan assets at fair value at measurement date	$	59,661			$	66,977			$	34,057			$	38,972			$	—			$	—
Funded (unfunded) status	$	7,220			$	9,152			$	(6,536	)		$	(5,703	)		$	(914	)		$	(856	)
Components of net amount recognized in financial position:
Noncurrent assets	$	7,220			$	9,152			$	—			$	—			$	—			$	—
Current liabilities		—				—				—				—				(100	)			(91	)
Noncurrent liabilities		—				—				(6,536	)			(5,703	)			(814	)			(765	)
Net asset/(liability)	$	7,220			$	9,152			$	(6,536	)		$	(5,703	)		$	(914	)		$	(856	)
Amounts recognized in accumulated other comprehensive income:
Net unrecognized actuarial loss (gain)	$	14,557			$	14,568			$	2,015			$	(1,041	)		$	408			$	337
Weighted average assumptions at measurement date:
Discount rate		3.60	%			4.35	%			3.85	%			4.65	%			3.60	%			4.35	%
Expected return on plan assets		5.50	%			5.95	%			5.50	%			5.70	%		N/A				N/A

		SpartanNash Medical Plan
(In thousands, except percentages)		January 3, 2015				December 28, 2013
Funded Status
Accumulated Benefit Obligation
Beginning of year		$	7,967			$	9,982
Service cost			186				194
Interest cost			394				287
Plan amendments			—				(582	)
Actuarial loss (gain)			1,593				(1,665	)
Benefits paid			(235	)			(249	)
End of year		$	9,905			$	7,967
Fair value of plan assets
Beginning of year		$	—			$	—
Employer contributions			235				249
Benefits paid			(235	)			(249	)
Plan assets at fair value at measurement date		$	—			$	—
Unfunded status		$	(9,905	)		$	(7,967	)
Components of net amount recognized in financial position:
Current liabilities		$	(319	)		$	(323	)
Non-current liabilities			(9,586	)			(7,644	)
Net liability		$	(9,905	)		$	(7,967	)
Amounts recognized in accumulated other comprehensive income:
Net actuarial loss		$	2,554			$	981
Prior service credit			(724	)			(882	)
		$	1,830			$	99
Weighted average assumption at measurement date:
Discount rate			4.15	%			5.05	%

Components of Net Periodic Pension and Postretirement Benefit Cost (Income)

Components of net periodic benefit cost (income)

		Cash Balance Pension Plan												Super Foods Plan
(In thousands)		January 3, 2015				December 28, 2013				March 31, 2013				January 3, 2015			December 28, 2013
Interest cost		$	2,225			$	1,682			$	2,587			$	1,998		$	234
Expected return on plan assets			(3,547	)			(3,069	)			(4,499	)			(2,190	)		(258	)
Amortization of actuarial net loss			970				976				1,279				—			—
Net periodic benefit (income) cost			(352	)			(411	)			(633	)			(192	)		(24	)
Settlement expense			2,294				621				—				294			—
Total expense (income)		$	1,942			$	210			$	(633	)		$	102		$	(24	)
Weighted average assumptions at measurement date:
Discount rate			4.35	%			3.90	%			4.50	%			4.65	%		4.60	%
Expected return on plan assets			5.95	%			6.55	%			7.50	%			5.70	%		6.00	%

		SERP
(In thousands)		January 3, 2015				December 28, 2013				March 30, 2013
Interest cost			35				24				39
Amortization of actuarial net loss			30				23				32
Net periodic benefit cost			65				47				71
Settlement expense			—				—				50
Total expense		$	65			$	47			$	121
Weighted average assumption at measurement date:
Discount rate			4.35	%			3.90	%			4.50	%

		SpartanNash Medical Plan
(In thousands)		January 3, 2015				December 28, 2013				March 30, 2013
Service cost		$	186			$	194			$	194
Interest cost			394				287				404
Amortization of prior service credit			(158	)			(42	)			(54	)
Amortization of actuarial net loss			20				134				137
Net periodic benefit cost		$	442			$	573			$	681
Weighted average assumption at measurement date:
Discount rate			5.05	%			3.90	%			4.50	%

Schedule of Amounts Recognized in Accumulated Other Comprehensive Income

The net actuarial loss and prior service cost included in “Accumulated Other Comprehensive Income” and expected to be recognized in net periodic benefit cost during fiscal year 2015 are as follows:

		Pension Benefits
(In thousands)		Cash Balance Pension Plan				Super Foods Plan				SERP
Net actuarial loss		$	827			$	—			$	42

(In thousands)		Spartan Stores Medical Plan
Prior service credit		$	(158	)
Net actuarial loss			173

Effect of Assumed Health Care Cost Rate on Post Retirement Plan Reported

Assumed health care cost trend rates have a significant effect on the amounts reported for the postretirement plan. Assumed health care cost trend rates were as follows:

		January 3,  2015				December 28, 2013				March 31, 2013
Pre – 65			7.75	%			8.00	%			8.50	%
Post – 65			6.85	%			7.00	%			7.50	%

Summary of Fair Value Pension Plan Asset

The fair value of the pension plans’ assets at January 3, 2015 by asset category is as follows:

		Fair Value Measurements
(In thousands)		Total				Quoted prices in markets for identical assets (Level 1)				Significant observable inputs (Level 2)				Significant unobservable inputs (Level 3)
Mutual funds		$	29,851			$	29,851			$	—			$	—
Pooled funds			45,737				—				45,737				—
Money market fund			381				—				381				—
Guaranteed annuity contract			17,749				—				—				17,749
Total fair value		$	93,718			$	29,851			$	46,118			$	17,749

The fair value of the pension plans’ assets at December 28, 2013 by asset category is as follows:

		Fair Value Measurements
(In thousands)		Total				Quoted prices in markets for identical assets (Level 1)				Significant observable inputs (Level 2)				Significant unobservable inputs (Level 3)
Mutual funds		$	87,439			$	87,439			$	—			$	—
Money market fund			439				—				439				—
Guaranteed annuity contract			18,071				—				—				18,071
Total fair value		$	105,949			$	87,439			$	439			$	18,071

Summary of Reconciliation of Beginning and Ending Balances for Level 3 Assets

Level 3 assets consisted of the guaranteed annuity contracts. A reconciliation of the beginning and ending balances for Level 3 assets follows:

(In thousands)		January 3, 2015				December 28, 2013
Balance, beginning of year		$	18,071			$	3,890
Balance assumed in merger			—				14,324
Purchases, sales, issuances and settlements, net			(1,402	)			(578	)
Interest income			799				236
Realized gains			281				199
Balance, end of year		$	17,749			$	18,071

Estimated Benefit Payments Expected to be Paid

The following estimated benefit payments are expected to be paid in the following fiscal years:

(In thousands)		Pension Benefits and SERP Benefits				Post-retirement Benefits
2015		$	8,498			$	383
2016			8,271				406
2017			8,177				443
2018			7,639				485
2019			7,375				523
2020 to 2024			32,146				3,127

Multi-Employer Pension Plan and Other Defined Contribution Plans

Pension		EIN – Pension				Plan Month / Day End				Pension Protection Act Zone Status								FIP/RP Status Pending/				Contributions												Surcharges Imposed or Amortization
Fund		Plan Number				Date				2014				2013				Implemented				2014				2013				2012				Provisions
Central States, Southeast and Southwest Areas Pension Fund			36-6044243-001				12/31				Red				Red				Implemented			$	12,858			$	6,822			$	8,248				(b)

Collective Bargaining Agreements Associated with Significant Multi-Employer Plans

Pension Fund

Total Collective Bargaining Agreements (a)

Expiration Date

Percentage of Associates under Collective Bargaining Agreement

Over 5% Contribution 2014

Central States, Southeast and Southwest Areas Pension Fund

4

10/2015 to 02/2017

8.0%

No

Cash Balance Pension Plan [Member]

Summary of Actual Assets Allocation

The following table summarizes both the targeted allocation of the Cash Balance Pension Plan’s weighted-average asset allocation by asset category and actual allocations as of January 3, 2015 and December 28, 2013:

						Cash Balance Pension Plan Assets
Asset Category		Target				January 3, 2015				December 28, 2013
Equity securities			15.0	%			14.8	%			63.5	%
Fixed income			85.0				84.6				35.8
Cash equivalents			0.0				0.6				0.7
Total			100.0	%			100.0	%			100.0	%

Super Foods Plan [Member]

Summary of Actual Assets Allocation

The following table summarizes both the targeted allocation of the Super Foods Plan’s weighted-average asset allocation by asset category and actual allocations as of January 3, 2015:

						Super Foods Plan Assets
Asset Category		Target Range				January 3, 2015				December 28, 2013
Equity securities			55.0 - 65.0	%			59.0	%			63.7	%
Fixed income			35.0 - 45.0				41.0				36.3
Total			100.0	%			100.0	%			100.0	%

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