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Associate Retirement Plans | 9 Months Ended
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Oct. 10, 2015
Compensation And Retirement Disclosure [Abstract] |
Associate Retirement Plans | Note 9 Associate Retirement Plans The following table provides the components of net periodic pension and postretirement benefit costs for the 12 weeks and 40 weeks ended October 10, 2015 and October 4, 2014:
| October 10, 2015 |  |  | October 4, 2014 |
12 Weeks Ended | SpartanNash |  |  | Combined SpartanNash |  |  | Cash Balance |  |  | Super Foods |
(In thousands) | Pension Plan |  |  | Pension Plan * |  |  | Pension Plan |  |  | Pension Plan |
Interest cost | $ |  | 767 |  |  | $ |  | 1,017 |  |  | $ |  | 556 |  |  | $ |  | 461 |
Expected return on plan assets |  |  | (1,136 | ) |  |  |  | (1,399 | ) |  |  |  | (867 | ) |  |  |  | (532 | )
Recognized actuarial net loss |  |  | 191 |  |  |  |  | 228 |  |  |  |  | 228 |  |  |  |  | — |
Net periodic benefit | $ |  | (178 | ) |  | $ |  | (154 | ) |  | $ |  | (83 | ) |  | $ |  | (71 | )
Settlement expense |  |  | 131 |  |  |  |  | 261 |  |  |  |  | 261 |  |  |  |  | — |
Total (income) expense | $ |  | (47 | ) |  | $ |  | 107 |  |  | $ |  | 178 |  |  | $ |  | (71 | )
12 Weeks Ended | SERP |  |  | Spartan Stores Medical Plan |
(In thousands) | October 10, 2015 |  |  | October 4, 2014 |  |  | October 10, 2015 |  |  | October 4, 2014 |
Service cost | $ |  | — |  |  | $ |  | — |  |  | $ |  | 54 |  |  | $ |  | 44 |
Interest cost |  |  | 8 |  |  |  |  | 8 |  |  |  |  | 93 |  |  |  |  | 91 |
Amortization of prior service cost |  |  | — |  |  |  |  | — |  |  |  |  | (36 | ) |  |  |  | (37 | )
Recognized actuarial net loss |  |  | 10 |  |  |  |  | 7 |  |  |  |  | 40 |  |  |  |  | 4 |
Net periodic expense | $ |  | 18 |  |  | $ |  | 15 |  |  | $ |  | 151 |  |  | $ |  | 102 |
| October 10, 2015 |  |  | October 4, 2014 |
40 Weeks Ended | SpartanNash |  |  | Combined SpartanNash |  |  | Cash Balance |  |  | Super Foods |
(In thousands) | Pension Plan |  |  | Pension Plan * |  |  | Pension Plan |  |  | Pension Plan |
Interest cost | $ |  | 2,558 |  |  | $ |  | 3,390 |  |  | $ |  | 1,854 |  |  | $ |  | 1,536 |
Expected return on plan assets |  |  | (3,787 | ) |  |  |  | (4,664 | ) |  |  |  | (2,891 | ) |  |  |  | (1,773 | )
Recognized actuarial net loss |  |  | 636 |  |  |  |  | 761 |  |  |  |  | 761 |  |  |  |  | - |
Net periodic benefit | $ |  | (593 | ) |  | $ |  | (513 | ) |  | $ |  | (276 | ) |  | $ |  | (237 | )
Settlement expense |  |  | 437 |  |  |  |  | 783 |  |  |  |  | 783 |  |  |  |  | - |
Total (income) expense | $ |  | (156 | ) |  | $ |  | 270 |  |  | $ |  | 507 |  |  | $ |  | (237 | )
| SERP |  |  | Spartan Stores Medical Plan |
40 Weeks Ended |  |  |  |  |  |  |  |  |  |  |
(In thousands) | October 10, 2015 |  |  | October 4, 2014 |  |  | October 10, 2015 |  |  | October 4, 2014 |
Service cost | $ |  | — |  |  | $ |  | — |  |  | $ |  | 178 |  |  | $ |  | 144 |
Interest cost |  |  | 25 |  |  |  |  | 27 |  |  |  |  | 311 |  |  |  |  | 303 |
Amortization of prior service cost |  |  | — |  |  |  |  | — |  |  |  |  | (121 | ) |  |  |  | (122 | )
Recognized actuarial net loss |  |  | 32 |  |  |  |  | 23 |  |  |  |  | 133 |  |  |  |  | 15 |
Net periodic expense | $ |  | 57 |  |  | $ |  | 50 |  |  | $ |  | 501 |  |  | $ |  | 340 |
*The amounts above reflect the combined values of the Cash Balance and Super Foods Pension Plans as of October 4, 2014. |
On December 31, 2014, 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 $0.7 million to the SpartanNash Company Pension Plan during the 40 weeks ended October 10, 2015. This amount was determined based on 2014 plan year funding valuation results of the legacy Super Foods Plan. The Company does not expect to make any additional contributions for the fiscal year ending January 2, 2016. As previously stated in Note 8, SpartanNash contributes to the Central States Southeast and Southwest Areas Pension 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 40 weeks ended October 10, 2015 and October 4, 2014 were $9.9 million and $10.3 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.

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