10. EMPLOYEE BENEFIT PLANS AND OTHER POST-RETIREMENT BENEFITS

Lamb Weston has defined pension benefit plans for certain hourly employees. The plans covering these hourly employees are open to new participants. We also have a plan for retiree health care benefits that is closed to new entrants with only certain current active participants being eligible for benefits upon retirement and completion of a specified number of years of creditable service.

We also have a nonqualified defined benefit pension plan that provides unfunded supplemental retirement benefits to certain executives. This plan is closed to new participants and pension benefit accruals are frozen for active participants.

The components of net periodic benefit cost were as follows (dollars in millions):


	Pension Plans				Post-Retirement Plan
	Thirteen Weeks Ended				Thirteen Weeks Ended
	August 26,		August 27,		August 26,		August 27,
	2018		2017		2018		2017
Service cost	$	2.1	$	1.9	$	—	$	—
Interest cost		0.2		0.1		0.1		—
Expected return on plan assets		(0.2)		(0.1)		—		—
Net amortization of unrecognized amounts
Actuarial loss		—		—		0.2		—
Net periodic benefit cost (a)	$	2.1	$	1.9	$	0.3	$	—

(a)

Service costs are reflected in “Cost of sales” in the Consolidated Statements of Earnings. Interest costs and expected return on plan assets are reflected in “Selling, general and administrative expenses” in the Consolidated Statements of Earnings.

We will make pension plan contributions sufficient to fund our actuarially determined requirements, generally equal to the minimum amounts required by the Employee Retirement Income Security Act. We may also elect to make additional voluntary contributions. During the thirteen weeks ended August 26, 2018, we made $0.1 million of contributions to our qualified plan. We are required to make $0.3 million of minimum qualified contributions during the remainder of fiscal 2019.

Pension Cost Financial Statement Presentation

Pension costs recognized in the Consolidated Statements of Earnings were as follows (dollars in millions):


	Pension Plans				Post-Retirement Plan
	Thirteen Weeks Ended				Thirteen Weeks Ended
	August 26,		August 27,		August 26,		August 27,
	2018		2017		2018		2017
Cost of sales (a)	$	2.1	$	1.9	$	—	$	—
Selling, general and administrative expenses (a)		—		—		0.1		—
Total	$	2.1	$	1.9	$	0.1	$	—

(a)

Pension service costs are allocated to operations as reflected in cost of sales above. Expected returns on pension assets and interest costs are reflected in “Selling, general and administrative expenses” in the Consolidated Statements of Earnings.