PENSION AND POSTRETIREMENT BENEFITS

We have defined benefit retirement plans ("plans") for eligible salaried and hourly employees. Benefits are based on years of credited service and average compensation or stated amounts for each year of service. We also sponsor postretirement plans which provide certain medical and dental benefits ("other postretirement benefits") to qualifying U.S. employees.

In connection with the acquisition of Pinnacle, we now include the components of pension and postretirement expense associated with the Pinnacle pension plans and an other post-employment benefit plan in our Condensed Consolidated Statements of Earnings from the date of the completion of the acquisition. These plans are frozen for future benefits. A net liability of $34.8 million is included in our Condensed Consolidated Balance Sheets at February 24, 2019. The tabular disclosures presented below are inclusive of the Pinnacle plans.

Components of pension benefit and other postretirement benefit costs are:



	Pension Benefits
	Thirteen weeks ended						Thirty-nine weeks ended
	February 24, 2019			February 25, 2018			February 24, 2019			February 25, 2018
Service cost	$	2.8		$	4.8		$	8.3		$	21.6
Interest cost	34.0			27.6			98.7			83.5
Expected return on plan assets	(44.6		)	(50.3		)	(130.1		)	(150.0		)
Amortization of prior service cost	0.7			0.7			2.1			2.1
Recognized net actuarial loss	—			—			—			3.4
Curtailment loss	—			—			—			0.7
Benefit cost (benefit) — Company plans	(7.1		)	(17.2		)	(21.0		)	(38.7		)
Pension benefit cost — multi-employer plans	1.4			(0.2		)	4.9			5.5
Total benefit cost (benefit)	$	(5.7	)	$	(17.4	)	$	(16.1	)	$	(33.2	)



	Postretirement Benefits
	Thirteen weeks ended						Thirty-nine weeks ended
	February 24, 2019			February 25, 2018			February 24, 2019			February 25, 2018
Service cost	$	—		$	—		$	0.1		$	—
Interest cost	1.0			1.0			2.9			2.8
Amortization of prior service benefit	(0.5		)	(0.9		)	(1.5		)	(2.5		)
Recognized net actuarial gain	(0.4		)	—			(1.2		)	—
Curtailment gain	—			—			(0.6		)	—
Total cost (benefit)	$	0.1		$	0.1		$	(0.3	)	$	0.3

The Company uses a split discount rate (spot-rate approach) for the U.S. plans and certain foreign plans. The spot-rate approach applies separate discount rates for each projected benefit payment in the calculation of pension service and interest cost.

The weighted-average discount rates for service and interest costs under the spot-rate approach used for pension benefit cost in fiscal 2019 were 4.21% and 3.83%.

During the third quarter and first three quarters of fiscal 2019, we contributed $3.6 million and $11.5 million, respectively, to our pension plans and contributed $2.0 million and $6.3 million, respectively, to our other postretirement plans. Based upon the current funded status of the plans and the current interest rate environment, we anticipate making further contributions of approximately $3.0 million to our pension plans for the remainder of fiscal 2019. We anticipate making further contributions of approximately $9.9 million to our other postretirement plans during the remainder of fiscal 2019. These estimates are based on ERISA guidelines, current tax laws, plan asset performance, and liability assumptions, which are subject to change.

During the third quarter and first three quarters of fiscal 2018, we recorded a benefit of $1.7 million and an expense of $0.4 million, respectively, related to our expected incurrence of certain multi-employer pension plan withdrawal costs. These amounts have been included in restructuring activities.