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Associate Retirement Plans (Tables) | 12 Months Ended
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Jan. 02, 2016
Compensation And Retirement Disclosure [Abstract] |
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 the Company’s significant pension and postretirement benefit plans, excluding multi-employer plans. The prepaid, current accrued, and noncurrent accrued benefit costs associated with pension and postretirement benefits are reported in “Other assets, net,” “Accrued payroll and benefits,” and “Postretirement benefits,” respectively, in the consolidated balance sheets.
| SpartanNash Company Pension Plan |  |  | SpartanNash Medical Plan |
(In thousands, except percentages) | January 2, 2016 |  |  | January 3, 2015 * |  |  | January 2, 2016 |  |  | January 3, 2015 |
Funded Status |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Projected/Accumulated benefit obligation: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Balance at beginning of year | $ |  | 93,034 |  |  | $ |  | 102,501 |  |  | $ |  | 9,905 |  |  | $ |  | 7,967 |
Service cost |  |  | — |  |  |  |  | — |  |  |  |  | 231 |  |  |  |  | 186 |
Interest cost |  |  | 3,325 |  |  |  |  | 4,223 |  |  |  |  | 404 |  |  |  |  | 394 |
Actuarial (gain) loss |  |  | (4,985 | ) |  |  |  | 5,959 |  |  |  |  | (1,117 | ) |  |  |  | 1,593 |
Benefits paid |  |  | (7,976 | ) |  |  |  | (19,649 | ) |  |  |  | (244 | ) |  |  |  | (235 | )
Balance at end of year | $ |  | 83,398 |  |  | $ |  | 93,034 |  |  | $ |  | 9,179 |  |  | $ |  | 9,905 |
Fair value of plan assets: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Balance at beginning of year | $ |  | 93,718 |  |  | $ |  | 105,949 |  |  | $ |  | — |  |  | $ |  | — |
Actual return on plan assets |  |  | (1,639 | ) |  |  |  | 5,093 |  |  |  |  | — |  |  |  |  | — |
Company contributions |  |  | 650 |  |  |  |  | 2,325 |  |  |  |  | 244 |  |  |  |  | 235 |
Benefits paid |  |  | (7,976 | ) |  |  |  | (19,649 | ) |  |  |  | (244 | ) |  |  |  | (235 | )
Balance at end of year | $ |  | 84,753 |  |  | $ |  | 93,718 |  |  | $ |  | — |  |  | $ |  | — |
Funded (unfunded) status | $ |  | 1,355 |  |  | $ |  | 684 |  |  | $ |  | (9,179 | ) |  | $ |  | (9,905 | )
Components of net amount recognized in financial position: |
Noncurrent assets | $ |  | 1,355 |  |  | $ |  | 7,220 |  |  | $ |  | — |  |  | $ |  | — |
Current liabilities |  |  | — |  |  |  |  | — |  |  |  |  | (340 | ) |  |  |  | (319 | )
Noncurrent liabilities |  |  | — |  |  |  |  | (6,536 | ) |  |  |  | (8,839 | ) |  |  |  | (9,586 | )
Net asset/(liability) | $ |  | 1,355 |  |  | $ |  | 684 |  |  | $ |  | (9,179 | ) |  | $ |  | (9,905 | )
Amounts recognized in accumulated other comprehensive income: |
Net actuarial loss | $ |  | 17,322 |  |  | $ |  | 16,572 |  |  | $ |  | 1,263 |  |  | $ |  | 2,554 |
Prior service credit |  |  | — |  |  |  |  | — |  |  |  |  | (566 | ) |  |  |  | (724 | )
| $ |  | 17,322 |  |  | $ |  | 16,572 |  |  | $ |  | 697 |  |  | $ |  | 1,830 |
Weighted average assumptions at measurement date: |
Discount rate | 4.04% |  |  | 3.60%/3.85% |  |  | 4.55% |  |  | 4.15% |
Expected return on plan assets | 5.05% |  |  | 5.50% |  |  | N/A |  |  | N/A |
* The amounts above reflect the combined values of the Cash Balance Pension Plan and the Super Foods Plan as of January 3, 2015. On December 31, 2014, the Super Foods Plan was merged into the Cash Balance Pension Plan and renamed the SpartanNash Company Pension Plan. At the time of merger, the accumulated benefit obligations of the Cash Balance Pension Plan and Super Foods Plan were $52.4 million and $40.6 million, respectively, and the fair value of the plan assets for the Cash Balance Pension Plan and Super Foods Plan were $59.7 million and $34.0 million, respectively. |
Components of Net Periodic Pension and Postretirement Benefit Cost (Income) | Components of net periodic benefit cost (income)
| SpartanNash Company Pension Plan |  |  | SpartanNash Medical Plan |
| January 2, |  |  | January 3, |  |  | December 28, |  |  | January 2, |  |  | January 3, |  |  | December 28, |
| 2016 |  |  | 2015 |  |  | 2013 |  |  | 2016 |  |  | 2015 |  |  | 2013 |
(In thousands, except percentages) | (52 Weeks) |  |  | (53 Weeks) (a) |  |  | (39 Weeks) (a) |  |  | (52 Weeks) |  |  | (53 Weeks) |  |  | (39 Weeks) |
Service cost | $ |  | — |  |  | $ |  | — |  |  | $ |  | — |  |  | $ |  | 231 |  |  | $ |  | 186 |  |  | $ |  | 194 |
Interest cost |  |  | 3,325 |  |  |  |  | 4,223 |  |  |  |  | 1,916 |  |  |  |  | 404 |  |  |  |  | 394 |  |  |  |  | 287 |
Amortization of prior service cost |  |  | — |  |  |  |  | — |  |  |  |  | — |  |  |  |  | (158 | ) |  |  |  | (158 | ) |  |  |  | (42 | )
Expected return on plan assets |  |  | (4,923 | ) |  |  |  | (5,737 | ) |  |  |  | (3,327 | ) |  |  |  | — |  |  |  |  | — |  |  |  |  | — |
Recognized actuarial net loss |  |  | 827 |  |  |  |  | 970 |  |  |  |  | 976 |  |  |  |  | 174 |  |  |  |  | 20 |  |  |  |  | 134 |
Net periodic benefit | $ |  | (771 | ) |  | $ |  | (544 | ) |  | $ |  | (435 | ) |  | $ |  | 651 |  |  | $ |  | 442 |  |  | $ |  | 573 |
Settlement expense |  |  | — |  |  |  |  | 2,588 |  |  |  |  | 621 |  |  |  |  | — |  |  |  |  | — |  |  |  |  | — |
Total expense (income) | $ |  | (771 | ) |  | $ |  | 2,044 |  |  | $ |  | 186 |  |  | $ |  | 651 |  |  | $ |  | 442 |  |  | $ |  | 573 |
Weighted average assumptions at measurement date: |
Discount rate | 3.75% |  |  | 4.35%/4.65% |  | (b) | 3.90%/4.60% |  | (b) | 4.15% |  |  | 5.05% |  |  | 3.90% |
Expected return on plan assets | 5.50% |  |  | 5.95%/5.70% |  | (b) | 6.55%/6.00% |  | (b) | N/A |  |  | N/A |  |  | N/A |
On December 31, 2014, the Super Foods Plan was merged into the Cash Balance Pension Plan and renamed the SpartanNash Company Pension Plan. |
(a) Amounts reflect the combined values of the Cash Balance Pension Plan and Super Foods Plan. |
(b) Amounts reflect the assumptions used for the Cash Balance Pension Plan and the Super Foods Plan, respectively. |
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 2016 are as follows:
| SpartanNash Company |  |  | SpartanNash |
(In thousands) | Pension Plan |  |  | Medical Plan |
Prior service credit | $ |  | — |  |  | $ |  | (158 | )
Net actuarial loss |  |  | 111 |  |  |  |  | 42 |
Effect of Assumed Health Care Cost Rate on Post Retirement Plan Reported | Assumed healthcare cost trend rates have a significant effect on the amounts reported for the postretirement plan. Assumed healthcare cost trend rates were as follows:
|  | January 2, 2016 |  | January 3, 2015 |  | December 28, 2013
Pre-65 |  | 7.50% |  | 7.75% |  | 8.00%
Post-65 |  | 8.40% |  | 6.85% |  | 7.00%
Summary of Actual Assets Allocation | The following table summarizes both the targeted allocation of the SpartanNash Company Pension Plan’s weighted-average asset allocation by asset category and actual allocations as of January 2, 2016 and January 3, 2015:
|  | Target * |  | Actual
Asset Category |  | January 2, 2016 |  | January 2, 2016 |  | January 3, 2015 **
Equity securities |  |  | 20.0 |  | % |  |  | 30.6 |  | % |  |  | 30.9 |  | %
Fixed income |  |  | 80.0 |  |  |  |  | 68.5 |  |  |  |  | 68.7 |  |
Cash equivalents |  |  | — |  |  |  |  | 0.9 |  |  |  |  | 0.4 |  |
Total |  |  | 100.0 |  | % |  |  | 100.0 |  | % |  |  | 100.0 |  | %
* At the end of fiscal 2015, the Company updated the target allocation of the SpartanNash Company Pension Plan investment portfolio to reduce its return-seeking equity securities to approximate a 20% allocation. The Company intends to continually evaluate financial market conditions and prudently transition the pension plan assets to the new target allocation.
** The amounts reflect the combined range of the Cash Balance Pension Plan and the Super Foods Plan as of January 3, 2015.
Summary of Fair Value Pension Plan Asset | The fair values of the pension plan assets at January 2, 2016 and January 3, 2015, by asset category, are as follows:
| Fair Value of Assets as of January 2, 2016 |
(In thousands) | Total |  |  | Level 1 |  |  | Level 2 |  |  | Level 3 |
Mutual funds | $ |  | 9,401 |  |  | $ |  | — |  |  | $ |  | 9,401 |  |  | $ |  | — |
Pooled funds |  |  | 58,355 |  |  |  |  | — |  |  |  |  | 58,355 |  |  |  |  | — |
Money market fund |  |  | 799 |  |  |  |  | — |  |  |  |  | 799 |  |  |  |  | — |
Guaranteed annuity contract |  |  | 16,198 |  |  |  |  | — |  |  |  |  | — |  |  |  |  | 16,198 |
Total fair value | $ |  | 84,753 |  |  | $ |  | — |  |  | $ |  | 68,555 |  |  | $ |  | 16,198 |
| Fair Value of Assets as of January 3, 2015 |
(In thousands) | Total |  |  | Level 1 |  |  | Level 2 |  |  | 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 |
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 is as follows:
(In thousands) | January 2, 2016 |  |  | January 3, 2015 |
Balance at beginning of year | $ |  | 17,749 |  |  | $ |  | 18,071 |
Purchases, sales, issuances and settlements, net |  |  | (2,227 | ) |  |  |  | (1,402 | )
Interest income |  |  | 680 |  |  |  |  | 799 |
Unrealized (losses) gains |  |  | (4 | ) |  |  |  | 281 |
Balance at end of year | $ |  | 16,198 |  |  | $ |  | 17,749 |
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 |  |  | Post-retirement Benefits |
2016 | $ |  | 8,884 |  |  | $ |  | 340 |
2017 |  |  | 8,545 |  |  |  |  | 385 |
2018 |  |  | 7,780 |  |  |  |  | 431 |
2019 |  |  | 7,336 |  |  |  |  | 476 |
2020 |  |  | 6,933 |  |  |  |  | 518 |
2021 to 2025 |  |  | 29,704 |  |  |  |  | 3,092 |
Multi-Employer Pension Plan, Collective Bargaining Agreements Associated and Other Defined Contribution Plans |
|  |  |  |  |  |  |  |  |  |  |  | Percentage of |  |  |
|  | Plan |  | Pension |  | FIP / RP |  |  |  | Associates under |  |  |
|  | Month / |  | Protection Act |  | Status |  |  |  | Collective |  |  | Over 5%
EIN - Pension |  | Day End |  | Zone Status |  | Pending / |  |  |  | Bargaining |  |  | Contribution
Plan Number |  | Date |  | 2015 |  | 2014 |  | Implemented |  | Expiration Dates |  | Agreement |  |  | 2015
36-6044243-001 (a) |  | 12/31 |  | Red |  | Red |  | Implemented |  | 2/2017 to 10/2017 |  |  | 9% |  |  | No

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