Note 7 Associate Retirement Plans

The following table provides the components of net periodic pension and postretirement benefit costs for the 16 weeks ended April 25, 2015 and April 19, 2014:

(In thousands)	April 25,			April 19,
16 Weeks Ended	2015			2014
	SpartanNash			Combined SpartanNash			*	Cash Balance			Super Foods
	Pension Plan			Pension Plan				Pension Plan			Pension Plan
Interest cost	$	1,023		$	1,355			$	741		$	614
Expected return on plan assets		(1,515	)		(1,865	)			(1,156	)		(709	)
Recognized actuarial net loss		255			305				305			—
Net periodic benefit	$	(237	)	$	(205	)		$	(110	)	$	(95	)
Settlement expense		—			—				—			—
Total expense (income)	$	(237	)	$	(205	)		$	(110	)	$	(95	)

(In thousands)	SERP							Spartan Stores Medical Plan
16 Weeks Ended	April 25,			April 19,				April 25,			April 19,
	2015			2014				2015			2014
Service cost	$	—		$	—			$	71		$	57
Interest cost		10			11				125			121
Amortization of prior service cost		—			—				(49	)		(48	)
Recognized actuarial net loss		13			9				53			6
Net periodic benefit	$	23		$	20			$	200		$	136

*The amounts above reflect the combined values of the Cash Balance and Super Foods Pension Plans as of April 19, 2014.

On January 1, 2015, the Super Foods Plan was merged into the Cash Balance Pension Plan which was renamed the SpartanNash Company Pension Plan. The Company made contributions of $0.4 million to the SpartanNash Company Pension Plan during the 16 weeks ended April 25, 2015. This quarterly amount was determined based on 2014 plan year funding valuation results of the legacy Super Foods Plan. The 2015 valuation results for the merged SpartanNash Company Pension Plan may reduce or even eliminate the need for required quarterly contributions for 2015; therefore the Company does not expect to make any additional contributions for the fiscal year ending January 2, 2016.

As previously stated in Note 6, SpartanNash contributes to the Central States Southeast and Southwest Areas Pension Fund (“Fund”) (EIN 7456500) under the terms of the existing collective bargaining agreements and in the amounts set forth in the related collective bargaining agreements. SpartanNash employer contributions during the fiscal year ended January 3, 2015 totaled $12.9 million, which Fund administrators represent is less than 5% of total employer contributions to the Fund. SpartanNash’s employer contributions for the 16 weeks ended April 25, 2015 and April 19, 2014 were $4.2 million and $4.1 million, respectively. Based on the most recent information available to SpartanNash, management believes that the present value of actuarial accrued liabilities in this multi-employer plan significantly exceeds the value of the assets held in trust to pay benefits. Because SpartanNash is one of a number of employers contributing to this plan, it is difficult to ascertain what the exact amount of the underfunding would be, although management anticipates that SpartanNash’s contributions to this plan will increase each year. On December 13, 2014, Congress passed the Multiemployer Pension Reform Act of 2014 (“MPRA”). The MPRA is intended to address funding shortfalls in both multiemployer pension plans and the Pension Benefit Guaranty Corporation. Because the MPRA is a complex piece of legislation, its effects on the Plan and potential implications for the Company are not known at this time. Any adjustment for withdrawal liability will be recorded when it is probable that a liability exists and can be reasonably determined.