3.BENEFIT PLANS

The following table provides the components of net periodic benefit cost for the Company-sponsored defined benefit pension plans and other post-retirement benefit plans for the first quarters of 2018 and 2017.


	First Quarter Ended
	Pension Benefits				Other Benefits
	May 26,		May 20,		May 26,		May 20,
	2018		2017		2018		2017
Components of net periodic benefit cost:
Service cost	$	15	$	24	$	2	$	3
Interest cost		43		56		2		3
Expected return on plan assets		(54)		(73)		—		—
Amortization of:
Prior service cost		—		—		(3)		(2)
Actuarial loss (gain)		25		26		(3)		(3)
Curtailment		—		2		—		—

Net periodic benefit cost	$	29	$	35	$	(2)	$	1

The Company is not required to make any contributions to its Company-sponsored pension plans in 2018, but may make contributions to the extent such contributions are beneficial to the Company. The Company did not make any contributions to its Company-sponsored pension plans in the first quarter of 2018 or 2017.

The Company contributed $89 and $73 to employee 401(k) retirement savings accounts in the first quarter of 2018 and 2017, respectively.

The Company also contributes to various multi-employer pension plans based on obligations arising from most of its collective bargaining agreements. These plans provide retirement benefits to participants based on their service to contributing employers. The Company recognizes expense in connection with these plans as contributions are funded.

During the first quarter of 2017, the Company incurred a charge of $199, $126 net of tax, due to withdrawing from two multi-employer pension plans, which were substantially settled in the fourth quarter of 2017. The charge was recorded in the ‘Operating, general and administrative’ (“OG&A”) caption in the Consolidated Statements of Operations.