The Company continuously evaluates its exposure to loss contingencies, including those related to routine legal proceedings to which the Company is a party and which are incidental to its business, based upon the best available information. Although assessing and predicting the outcome and impact related to loss contingencies involves substantial uncertainties, the Company believes that its allowances for loss have been disclosed to the extent necessary, that its assessment of contingencies is reasonable and that their outcome will not result in a material adverse effect on the Company’s consolidated financial position, operating results or liquidity. Any material variations in or adjustments to the Company's loss contingency estimates will be reported when known.

The Company subleases property at certain locations and, for 2024, 2023 and 2022, received rental income of $3.4 million, $3.8 million and $3.9 million, respectively, related to such subleases. In the event of any sublessee default, the Company would be responsible for fulfilling these lease obligations. Future payment obligations under these leases are disclosed in Note 11. Contingencies related to credit risk and collectability are disclosed in Note 3.

Unions represent approximately 9% of SpartanNash’s Associates. These Associates are covered by collective bargaining agreements (“CBAs”). The Company facilities covered by CBAs, the unions representing the covered Associates and the expiration dates for each existing CBA are provided in the following table:


Company Locations	Union Locals	Expiration Dates
Wholesale:
Norfolk, Virginia	IBT 822	April 2025
Columbus, Georgia	IBT 528	September 2025
Grand Rapids, Michigan	IBT 406	April 2026
Lima, Ohio Warehouse	IBT 908	January 2030
Lima, Ohio Drivers	IBT 908	January 2030
Bellefontaine, Ohio GTL Truck Lines, Inc.	IBT 908	February 2030
Bellefontaine, Ohio General Merchandise Service Division	IBT 908	February 2030
Retail:
Northwest Ohio	UFCW 75	January 2028
Findlay, Ohio	UFCW 75	March 2029
Hillsboro, Ohio	UFCW 1059	August 2029
Tosa, Wisconsin	UFCW 1473	August 2029
Hilldale, Wisconsin	UFCW 1473	August 2029

The Company contributes to the Central States Southeast and Southwest Pension Fund (the “Central States Plan” or the “Plan”), a multi-employer pension plan, in accordance with provisions in place in CBAs covering its supply chain operations in Bellefontaine and Lima, Ohio and Grand Rapids, Michigan. This Plan provides retirement benefits to participants based on their service to contributing employers. The benefits to participants under the Plan are paid from assets held in trust for that purpose. An equal number of Trustees are appointed by a combination of contributing employers and the applicable union(s); however, no representative of SpartanNash is currently serving as a trustee of the Plan. The trustees are responsible for determining the level of benefits to be provided to participants, as well as for such matters as the investment of the assets held in trust and the overall administration of the Plan. The Central States Plan implemented a rehabilitation plan on March 25, 2008.

The Company's contributions to the Central States Plan are established by each applicable CBA and vary by location. However, required contributions may increase based on the funded status of the Plan and certain legal requirements. On January 12, 2023, the Central States Plan received approximately $35.8 billion in Special Financial Assistance (the "SFA") from the Pension Benefit Guaranty Corporation, inclusive of interest, which was granted to alleviate the risk of insolvency of the Plan. On March 29, 2024, in accordance with the Pension Protection Act ("PPA"), the Plan's actuary certified that the Plan was considered to be in "critical" zone status for the plan year beginning January 1, 2024. In light of the receipt of the SFA, the Central States Plan has represented that the Plan is expected to be funded well into the future. Despite the expectations of the Plan, the Company views the Plan's solvency as an ongoing risk factor.

The risk of participating in a multi-employer pension plan is different from the risk associated with single-employer plans in the following respects:

Based on the most recent information available to the Company, management believes that the value of assets held in trust to pay benefits covers the present value of actuarial accrued liabilities in the Central States Plan. Management is not aware of any significant change in funding levels in the Plan since December 28, 2024. Due to uncertainty regarding future factors that could trigger a withdrawal liability or increase the funding obligations of the Plan borne by the Company, as well as the absence of specific information regarding matters such as the Plan’s current financial situation, we are unable to determine with certainty the current amount of the Plan’s funding, SpartanNash’s current potential withdrawal liability exposure in the event of a future withdrawal from the Plan and/or the Company's potential exposure to increased funding obligations in the event of one or more participating employers withdrawing from the Plan. Any adjustment for withdrawal liability would be recorded when it is probable that a liability exists and can be reasonably determined.