Employee Benefit Plans

Defined Benefit Pension Plan

On December 31, 2006, we froze our defined benefit pension plan and related SERP plans for all participants.

The components of net periodic pension cost for these plans for the three months ended March 28, 2015 and March 29, 2014 are as follows:



	Pension Plan						SERP
	Three Months Ended						Three Months Ended
	March 28, 2015			March 29, 2014			March 28, 2015		March 29, 2014
Interest cost	$	1,012		$	992		$	185	$	189
Expected return on assets	(1,226		)	(1,159		)	—		—
Amortization of net loss	504			409			98		36
Net periodic pension cost	$	290		$	242		$	283	$	225

The components of net periodic pension cost for these plans for the nine months ended March 28, 2015 and March 29, 2014 are as follows:



	Pension Plan						SERP
	Nine Months Ended						Nine Months Ended
	March 28, 2015			March 29, 2014			March 28, 2015		March 29, 2014
Interest cost	$	3,036		$	2,976		$	555	$	567
Expected return on assets	(3,678		)	(3,478		)	—		—
Amortization of net loss	1,512			1,227			294		108
Net periodic pension cost	$	870		$	725		$	849	$	675

During the first nine-months of fiscal year 2015, we contributed approximately $145 to the pension plan.

Multi-Employer Pension Plans

Historically, we participated in five collectively bargained, union sponsored multi-employer pension plans ("MEPPs"). Consistent with the accounting for defined contribution plans, we previously recorded the required cash contributions to the MEPPs as an expense in the period incurred and recognized a liability for any contributions due and unpaid. In addition, we are responsible for our proportional share of any unfunded vested benefits related to the MEPPs. An employer's accounting for MEPPs (ASC 715-80) provides that a withdrawal liability should be recorded if circumstances that give rise to an obligation become probable and estimable.

We no longer participate in any MEPPs in the United States.

As previously disclosed in our Form 10-Q for the quarterly period ended December 27, 2014, we have received formal demand notices from four of the MEPPs to which we previously contributed and do not expect to receive a demand from the fifth as it is believed to be fully funded. Internally and with outside experts, we evaluated each of the demand notices to determine the appropriateness thereof. We have determined that the demanded amounts are appropriate for two of the MEPPs. With respect to these MEPPs, the withdrawal liabilities are within previously established reserves. However, in the case of the other two MEPPs, we either do not agree with the payment demands or are unable to ascertain the validity and accuracy of the assumptions used. Specifically, in the case of Central States Southeast and Southwest Areas Pension Fund ("Central States Fund"), we believe that, in calculating our withdrawal amount, the Central States Fund has not extended appropriate credit for our partial withdrawal payments as required by applicable law and regulations.

During the third quarter of fiscal year 2015, we entered into settlement discussions and/or requested additional information from the two MEPPs with whose demands we disagree. While we believe our positions are strong, we did so for various reasons, including the costs associated with arbitration and litigation proceedings and future interest expense. In accordance with accounting guidance for contingencies (ASC 450), in the quarter ended March 28, 2015, we increased our reserves by $6,500 to reflect the impact of these offers and other information received. While we cannot offer any assurance that we will be successful in our negotiations, we do not expect the final resolution of these matters to have a material adverse effect on our results of operations in the period of resolution. However, the ultimate resolution may result in the payment of the entire withdrawal liability or liabilities in the period of resolution, which would be material to our cash flow from operations for that period.

Total pretax charges related to the exit from these MEPPs were $6,500 for the three and nine month periods ended March 28, 2015, respectively, and $8,167 and $9,854 for the three and nine month periods ended March 29, 2014, respectively. Total remaining reserves for all MEPPs as of March 28, 2015 are $34,546.

During the nine months ended March 28, 2015 and March 29, 2014, we made total payments related to our withdrawal liabilities of $2,922 and $1,693 respectively.