Associate Retirement Plans (Tables)

12 Months Ended

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

Implemented

2/2017 to 10/2017