Defined Benefit Plan, Interest Cost, Assumptions Used Calculating Net Periodic Benefit Cost, Discount Rate

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- Definition

Defined Benefit Plan, Service Cost, Assumptions Used Calculating Net Periodic Benefit Cost, Discount Rate

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- Definition

Defined Benefit Plans, Estimated Future Employer Contributions in Remainder of Fiscal Year

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Multiemployer Plans, Withdrawal Costs

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The interest rate used to adjust for the time value of money for the plan.

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The amount of payments made for which participants are entitled under a pension plan, including pension benefits, death benefits, and benefits due on termination of employment. Also includes payments made under a postretirement benefit plan, including prescription drug benefits, health care benefits, life insurance benefits, and legal, educational and advisory services. This item represents a periodic decrease to the plan obligations and a decrease to plan assets.

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Amount of contributions made by the employer to defined benefit plans.

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The amount of decrease that is related to an event that significantly reduces the expected years of future service of present employees or eliminates for a significant number of employees the accrual of defined benefits for some or all of their future services.

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For pension plans, the amount of Increase or Decrease in the accumulated benefit obligation related to the effects of a settlement or curtailment.

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Amount of net gain (loss) recognized in net periodic benefit cost as a result of an irrevocable action that relieves the employer (or the plan) of primary responsibility for a benefit obligation and eliminates significant risks related to the obligation and the assets used to effect the settlement. Examples of transactions that constitute a settlement include, but are not limited to, lump-sum cash payments to plan participants in exchange for their rights to receive specified benefits and purchasing nonparticipating annuity contracts to cover vested benefits.

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Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

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The increase (decrease) during the reporting period in the amount due to fund retirement benefits to employees, retired and disabled former employees.

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Amount before tax of gain (loss) adjustment to other comprehensive income (loss) resulting from settlement or curtailment of defined benefit pension and other postretirement defined benefit plans.

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PENSION AND POSTRETIREMENT BENEFITS - Narrative (Details) - USD ($) $ in Millions	2 Months Ended		3 Months Ended			9 Months Ended
	Feb. 26, 2017	Dec. 31, 2016	Feb. 26, 2017	Nov. 27, 2016	Feb. 28, 2016	Feb. 26, 2017	Feb. 28, 2016	Nov. 09, 2016	May 29, 2016
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Expense recorded related to expected incurrence of certain withdrawal costs			$ 2.0		$ 29.8
Pension plans
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Pension curtailment gain				$ 19.5
Effective discount rate		4.11%						4.04%	3.86%
Decrease to underfunded status of pension plans from re-measurement and curtailment gain				$ 66.0
Pension plan assets distributed			287.5
Pension settlement charge			13.8		$ 0.0	$ 13.8	$ 0.0
Decrease in underfunded status of pension plans from re-measurement	$ 62.2		62.2			$ 62.2
Weighted average discount rate for service costs	4.28%	4.25%				4.14%
Weighted average discount rate for interest costs	3.32%	3.22%				3.15%
Employer contributions to pension and other postretirement plans			3.9			$ 9.8
Anticipated further contributions to pension and other postretirement plans						2.7
Postretirement plans
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Employer contributions to pension and other postretirement plans			2.3			11.1
Anticipated further contributions to pension and other postretirement plans						11.0
Change in accounting estimate for pension plans \| Pension plans
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Pre-tax reduction in total pension benefit cost			$ 7.4			$ 22.2