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Associate Retirement Plans | 9 Months Ended
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Oct. 06, 2018
Compensation And Retirement Disclosure [Abstract] |
Associate Retirement Plans | Note 8 – Associate Retirement Plans During the 12 and 40-week periods ended October 6, 2018, the Company recognized net periodic pension income of $0.1 million and $0.3 million, respectively, related to the SpartanNash Company Pension Plan (“Pension Plan” or “Plan”) and net postretirement benefit costs of $0.1 million and $0.4 million, respectively, related to the SpartanNash Retiree Medical Plan. During the 12 and 40-week periods ended October 7, 2017, the Company recognized net periodic pension income of $0.1 million and $0.5 million, respectively, and net postretirement benefit costs of $0.1 million and $0.3 million, respectively for the aforementioned plans. Substantially all of these amounts are included in Other, net in the Condensed Consolidated Statements of Earnings. On February 28, 2018, the Company’s Board of Directors granted approval to proceed with terminating the frozen Pension Plan. The Plan was terminated on July 31, 2018. The Company will offer participants the option to receive an annuity or lump sum distribution which may be rolled over into another qualified plan. The distribution of assets to plan participants is expected to take between six and 18 months. The Company will incur a one-time, pre-tax settlement charge estimated to be $20 to $21 million to recognize the deferred losses in AOCI upon distribution of the Plan assets and related recognition of the settlement as well as other termination expenses. The Company expects the Plan termination will reduce administrative fees and premium funding costs in future periods. Although no contributions are required, the Company made contributions of $1.5 million to the SpartanNash Company Pension Plan during the 12 and 40 weeks ended October 6, 2018 to fund the plan termination liability. No additional contributions are expected to be made to the Pension Plan in 2018. The Company expects to make contributions of $0.4 million in 2018 to the Retiree Medical Plan. The Company’s retirement programs also include defined contribution plans providing contributory benefits, as well as executive compensation plans for a select group of management personnel and/or highly compensated associates. Multi-Employer Plans In addition to the plans listed above, the Company participates in the Central States Southeast and Southwest Pension Fund, the Michigan Conference of Teamsters and Ohio Conference of Teamsters Health and Welfare plans (collectively referred to as “multi-employer plans”), and other company-sponsored defined contribution plans for most associates covered by collective bargaining agreements. With respect to the Company’s participation in the Central States Plan, expense is recognized as contributions are funded. The Company’s contributions during the 12 weeks ended October 6, 2018 and October 7, 2017 were $2.1 million and $2.4 million, respectively. The Company’s contributions for the 40 weeks ended October 6, 2018 and October 7, 2017 were $10.0 million and $10.2 million, respectively. See Note 7 for further information regarding contingencies related to the Company’s participation in the Central States Plan.

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- Definition The entire disclosure for pension and other postretirement benefits. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -URI http://asc.fasb.org/topic&trid=2235017 + Details
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