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Associate Retirement Plans (Tables) | 12 Months Ended
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Dec. 31, 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 |
|  |  |  |  |  |  | December 31, |  |  | January 2, |  |  | December 31, |  |  | January 2, |
(In thousands, except percentages) |  |  |  |  |  |  | 2016 |  |  | 2016 |  |  | 2016 |  |  | 2016 |
Funded Status |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Projected/Accumulated benefit obligation: |  |  |  |  |  |  |  |  |  |  |
Balance at beginning of year |  |  |  |  |  |  | $ |  | 83,398 |  |  | $ |  | 93,034 |  |  | $ |  | 9,179 |  |  | $ |  | 9,905 |
Service cost |  |  |  |  |  |  |  |  | — |  |  |  |  | — |  |  |  |  | 187 |  |  |  |  | 231 |
Interest cost |  |  |  |  |  |  |  |  | 2,977 |  |  |  |  | 3,325 |  |  |  |  | 345 |  |  |  |  | 404 |
Actuarial loss (gain) |  |  |  |  |  |  |  |  | 1,598 |  |  |  |  | (4,985 | ) |  |  |  | 213 |  |  |  |  | (1,117 | )
Benefits paid |  |  |  |  |  |  |  |  | (7,623 | ) |  |  |  | (7,976 | ) |  |  |  | (261 | ) |  |  |  | (244 | )
Balance at end of year |  |  |  |  |  |  | $ |  | 80,350 |  |  | $ |  | 83,398 |  |  | $ |  | 9,663 |  |  | $ |  | 9,179 |
Fair value of plan assets: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Balance at beginning of year |  |  |  |  |  |  | $ |  | 84,753 |  |  | $ |  | 93,718 |  |  | $ |  | — |  |  | $ |  | — |
Actual return on plan assets |  |  |  |  |  |  |  |  | 4,852 |  |  |  |  | (1,639 | ) |  |  |  | — |  |  |  |  | — |
Company contributions |  |  |  |  |  |  |  |  | — |  |  |  |  | 650 |  |  |  |  | 261 |  |  |  |  | 244 |
Benefits paid |  |  |  |  |  |  |  |  | (7,623 | ) |  |  |  | (7,976 | ) |  |  |  | (261 | ) |  |  |  | (244 | )
Balance at end of year |  |  |  |  |  |  | $ |  | 81,982 |  |  | $ |  | 84,753 |  |  | $ |  | — |  |  | $ |  | — |
Funded (unfunded) status |  |  |  |  |  |  | $ |  | 1,632 |  |  | $ |  | 1,355 |  |  | $ |  | (9,663 | ) |  | $ |  | (9,179 | )
Components of net amount recognized in consolidated balance sheets: |  |  |  |  |  |  |  |  |  |  |
Noncurrent assets |  |  |  |  |  |  | $ |  | 1,632 |  |  | $ |  | 1,355 |  |  | $ |  | — |  |  | $ |  | — |
Current liabilities |  |  |  |  |  |  |  |  | — |  |  |  |  | — |  |  |  |  | (412 | ) |  |  |  | (340 | )
Noncurrent liabilities |  |  |  |  |  |  |  |  | — |  |  |  |  | — |  |  |  |  | (9,251 | ) |  |  |  | (8,839 | )
Net asset (liability) |  |  |  |  |  |  | $ |  | 1,632 |  |  | $ |  | 1,355 |  |  | $ |  | (9,663 | ) |  | $ |  | (9,179 | )
Amounts recognized in accumulated other comprehensive income: |  |  |  |  |  |  |  |  |  |  |
Net actuarial loss |  |  |  |  |  |  | $ |  | 16,938 |  |  | $ |  | 17,322 |  |  | $ |  | 1,434 |  |  | $ |  | 1,263 |
Prior service credit |  |  |  |  |  |  |  |  | — |  |  |  |  | — |  |  |  |  | (408 | ) |  |  |  | (566 | )
Accumulated other comprehensive loss |  | $ |  | 16,938 |  |  | $ |  | 17,322 |  |  | $ |  | 1,026 |  |  | $ |  | 697 |
Weighted average assumptions at measurement date: |  |  |  |  |  |  |  |  |  |  |
Discount rate |  |  |  |  |  |  | 3.82% |  |  | 4.04% |  |  | 4.26% |  |  | 4.55% |
Expected return on plan assets |  |  |  |  |  |  | 4.83% |  |  | 5.05% |  |  | N/A |  |  | N/A |
Ultimate health care cost trend rate |  |  |  |  |  |  | N/A |  |  | N/A |  |  | 5.00% |  |  | 5.00% |
Components of Net Periodic Pension and Postretirement Benefit Cost (Income) | Components of net periodic benefit cost (income):
| SpartanNash Company Pension Plan |  |  | SpartanNash Medical Plan |
| December 31, |  |  | January 2, |  |  | January 3, |  |  | December 31, |  |  | January 2, |  |  | January 3, |
| 2016 |  |  | 2016 |  |  | 2015 |  |  | 2016 |  |  | 2016 |  |  | 2015 |
(In thousands, except percentages) | (52 Weeks) |  |  | (52 Weeks) |  |  | (53 Weeks) (a) |  |  | (52 Weeks) |  |  | (52 Weeks) |  |  | (53 Weeks) |
Service cost | $ |  | — |  |  | $ |  | — |  |  | $ |  | — |  |  | $ |  | 187 |  |  | $ |  | 231 |  |  | $ |  | 186 |
Interest cost |  |  | 2,977 |  |  |  |  | 3,325 |  |  |  |  | 4,223 |  |  |  |  | 345 |  |  |  |  | 404 |  |  |  |  | 394 |
Amortization of prior service cost |  |  | — |  |  |  |  | — |  |  |  |  | — |  |  |  |  | (158 | ) |  |  |  | (158 | ) |  |  |  | (158 | )
Expected return on plan assets |  |  | (4,269 | ) |  |  |  | (4,923 | ) |  |  |  | (5,737 | ) |  |  |  | — |  |  |  |  | — |  |  |  |  | — |
Recognized actuarial net loss |  |  | 706 |  |  |  |  | 827 |  |  |  |  | 970 |  |  |  |  | 42 |  |  |  |  | 174 |  |  |  |  | 20 |
Net periodic benefit (income) expense | $ |  | (586 | ) |  | $ |  | (771 | ) |  | $ |  | (544 | ) |  | $ |  | 416 |  |  | $ |  | 651 |  |  | $ |  | 442 |
Settlement expense |  |  | 692 |  |  |  |  | — |  |  |  |  | 2,588 |  |  |  |  | — |  |  |  |  | — |  |  |  |  | — |
Total expense (income) | $ |  | 106 |  |  | $ |  | (771 | ) |  | $ |  | 2,044 |  |  | $ |  | 416 |  |  | $ |  | 651 |  |  | $ |  | 442 |
Weighted average assumptions used to determine net periodic benefit cost (income): |
Discount rate | 4.04% |  |  | 3.75% |  |  | 4.35%/4.65% |  |  | 4.55% |  |  | 4.15% |  |  | 5.05% |
Expected return on plan assets | 5.05% |  |  | 5.50% |  |  | 5.95%/5.70% |  |  | 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. For weighted average assumptions, these 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 2017 are as follows:
|  |  |  |  |  |  |  |  |  |  |  |  | SpartanNash |  |  |  |  |  |
|  |  |  |  |  |  |  |  |  |  |  |  | Company |  |  | SpartanNash |
(In thousands) |  |  |  |  |  |  |  |  |  |  |  |  | Pension Plan |  |  | Medical Plan |
Prior service credit |  |  |  |  |  |  |  |  |  |  |  |  | $ |  | — |  |  | $ |  | (158 | )
Net actuarial loss |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 222 |  |  |  |  | 59 |
Assumed Healthcare Cost Trend Rates Used to Determine Net Periodic Benefit Cost (Income) | Assumed healthcare cost trend rates have a significant effect on the amounts reported for the postretirement plan. Assumed healthcare cost trend rates used to determine net periodic benefit cost (income) were as follows:
|  |  |  |  |  |  |  |  |  | December 31, |  | January 2, |  | January 3,
|  |  |  |  |  |  |  |  |  | 2016 |  | 2016 |  | 2015
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 December 31, 2016 and January 2, 2016:
| Target (a) |  | Actual
| December 31, |  | December 31, |  | January 2,
Asset Category | 2016 |  | 2016 |  | 2016
Equity securities |  | 20.0 |  | % |  |  | 20.8 |  | % |  |  | 30.6 |  | %
Fixed income |  | 80.0 |  |  |  |  | 76.9 |  |  |  |  | 68.5 |  |
Cash equivalents |  | — |  |  |  |  | 2.3 |  |  |  |  | 0.9 |  |
Total |  | 100.0 |  | % |  |  | 100.0 |  | % |  |  | 100.0 |  | %
| (a) | 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 continually evaluated financial market conditions and prudently transitioned the pension plan assets to approximate the revised target allocation as of December 31, 2016.
Summary of Fair Value Pension Plan Asset | The fair values of the pension plan assets at December 31, 2016 and January 2, 2016, by asset category, are as follows:
|  |  |  | Fair Value of Assets as of December 31, 2016 |
(In thousands) |  |  |  | Total |  |  | Level 1 |  |  | Level 2 |  |  | Level 3 |  |  | NAV (a) |
Mutual funds |  |  |  | $ |  | 14,178 |  |  | $ |  | — |  |  | $ |  | — |  |  | $ |  | — |  |  | $ |  | 14,178 |
Pooled funds |  |  |  |  |  | 50,506 |  |  |  |  | — |  |  |  |  | — |  |  |  |  | — |  |  |  |  | 50,506 |
Money market fund |  |  |  |  |  | 1,872 |  |  |  |  | — |  |  |  |  | 1,872 |  |  |  |  | — |  |  |  |  | — |
Guaranteed annuity contract |  |  |  |  |  | 15,426 |  |  |  |  | — |  |  |  |  | — |  |  |  |  | 15,426 |  |  |  |  | — |
Total fair value |  |  |  | $ |  | 81,982 |  |  | $ |  | — |  |  | $ |  | 1,872 |  |  | $ |  | 15,426 |  |  | $ |  | 64,684 |
|  |  |  | Fair Value of Assets as of January 2, 2016 |
(In thousands) |  |  |  | Total |  |  | Level 1 |  |  | Level 2 |  |  | Level 3 |  |  | NAV (a) |
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 |  |  | $ |  | — |  |  | $ |  | 799 |  |  | $ |  | 16,198 |  |  | $ |  | 67,756 |
| (a) | Assets are measured at the net asset value (“NAV”) (or its equivalent) on a non-active market, and therefore, have not been classified in the fair value hierarchy.
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) |  |  |  |  |  |  |  |  |  |  |  |  | December 31, 2016 |  |  | January 2, 2016 |
Balance at beginning of year | $ |  | 16,198 |  |  | $ |  | 17,749 |
Purchases, sales, issuances and settlements, net |  |  | (1,733 | ) |  |  |  | (2,227 | )
Interest income |  |  | 631 |  |  |  |  | 680 |
Unrealized gains (losses) |  |  | 330 |  |  |  |  | (4 | )
Balance at end of year | $ |  | 15,426 |  |  | $ |  | 16,198 |
Estimated Benefit Payments Expected to be Paid | The following estimated benefit payments are expected to be paid in the following fiscal years:
(In thousands) | 2017 |  |  | 2018 |  |  | 2019 |  |  | 2020 |  |  | 2021 |  |  | 2022 to 2026 |
Pension benefits | $ |  | 8,875 |  |  | $ |  | 8,174 |  |  | $ |  | 7,740 |  |  | $ |  | 7,242 |  |  | $ |  | 7,361 |  |  | $ |  | 27,705 |
Post-retirement medical benefits |  |  | 412 |  |  |  |  | 453 |  |  |  |  | 494 |  |  |  |  | 530 |  |  |  |  | 562 |  |  |  |  | 3,199 |
Multi-Employer Pension Plan, Collective Bargaining Agreements Associated and Other Defined Contribution Plans |
|  |  |  |  |  |  |  |  |  |  |  | Percentage of |  |  | 2016 Company
|  | Plan |  | Pension |  | FIP / RP |  |  |  | Associates under |  |  | Contributions
|  | Month / |  | Protection Act |  | Status |  | Expiration Dates of |  | Collective |  |  | More Than 5%
EIN - Pension |  | Day End |  | Zone Status |  | Pending / |  | Collective Bargaining |  | Bargaining |  |  | of Total Plan
Plan Number |  | Date |  | 2016 |  | 2015 |  | Implemented |  | Agreements |  | Agreements |  |  | Contributions
36-6044243-001 (a) |  | 12/31 |  | Red |  | Red |  | Implemented |  | 10/2017 to 9/2019 |  |  | 8% |  |  | No

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- Definition Tabular disclosure of the reconciliation of beginning and ending balances of the fair value of plan assets of pension plans and/or other employee benefit plans showing separately, if applicable, the effects during the period attributable to each of the following: actual return on plan assets, foreign currency exchange rate changes, contributions by the employer, contributions by plan participants, benefits paid, business combinations, divestitures, and settlements. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=58740216&loc=d3e1928-114920 + Details
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