EMPLOYEE BENEFIT PLANS (Tables)

9 Months Ended

Dec. 31, 2012

EMPLOYEE BENEFIT PLANS

Net periodic benefit cost recognized for the plans

	Pension Benefits												Other Benefits
(In thousands)	From Inception August 31, 2012 through December 31, 2012			March 30, 2012 through August 30, 2012			52 Weeks Ended March 29, 2012			52 Weeks Ended March 31, 2011			From Inception August 31, 2012 through December 31, 2012		March 30, 2012 through August 30, 2012			52 Weeks Ended March 29, 2012			52 Weeks Ended March 31, 2011
	(Successor)			(Predecessor)			(Predecessor)			(Predecessor)			(Successor)		(Predecessor)			(Predecessor)			(Predecessor)
Components of net periodic benefit cost:
Service cost	$	59		$	76		$	180		$	180		$	61	$	74		$	149		$	154
Interest cost		1,484			1,962			4,640			4,612			306		435			1,122			1,275
Expected return on plan assets		(1,442	)		(1,811	)		(4,465	)		(3,986	)		—		—			—			—
Amortization of net loss		—			899			5			137			—		88			—			—
Amortization of prior service credit		—			—			—			—			—		(448	)		(984	)		(865	)
Settlement		(15	)		—			—			—			—		—			—			—
Net periodic benefit cost	$	86		$	1,126		$	360		$	943		$	367	$	149		$	287		$	564

Summary of changes in other comprehensive income:

	Pension Benefits									Other Benefits
(In thousands)	From Inception August 31, 2012 through December 31, 2012			March 30, 2012 through August 30, 2012			52 Weeks Ended March 29, 2012			From Inception August 31, 2012 through December 31, 2012			March 30, 2012 through August 30, 2012			52 Weeks Ended March 29, 2012
	(Successor)			(Predecessor)			(Predecessor)			(Successor)			(Predecessor)			(Predecessor)
Net (gain) loss	$	(4,118	)	$	—		$	15,615		$	(3,161	)	$	—		$	3,324
Net prior service credit		—			—			—			—			(771	)		(1,035	)
Merger push-down accounting adjustment		—			(20,741	)		—			—			3,804			—
Amortization of net gain (loss)		—			(899	)		(5	)		—			(88	)		—
Amortization of prior service credit		—			—			—			—			448			984
Settlement		15			—			—			—			—			—
Total recognized in other comprehensive income	$	(4,103	)	$	(21,640	)	$	15,610		$	(3,161	)	$	3,393		$	3,273
Net periodic benefit cost		86			1,126			360			367			149			287
Total recognized in net periodic benefit cost and other comprehensive income	$	(4,017	)	$	(20,514	)	$	15,970		$	(2,794	)	$	3,542		$	3,560

Schedule of plan's change in benefit obligations and plan assets and the accrued liability for benefit costs included in the Consolidated Balance Sheets

	Pension Benefits									Other Benefits
(In thousands)	From Inception August 31, 2012 through December 31, 2012			March 30, 2012 through August 30, 2012			52 Weeks Ended March 29, 2012			From Inception August 31, 2012 through December 31, 2012			March 30, 2012 through August 30, 2012			52 Weeks Ended March 29, 2012
	(Successor)			(Predecessor)			(Predecessor)			(Successor)			(Predecessor)			(Predecessor)
Change in benefit obligation:
Benefit obligation at beginning of period	$	112,822		$	96,672		$	80,350		$	25,816		$	24,538		$	21,916
Service cost		59			76			180			61			74			149
Interest cost		1,484			1,962			4,640			306			435			1,122
Plan participant's contributions		—			—			—			196			227			517
Actuarial (gain) loss		(3,465	)		15,161			14,162			(3,161	)		1,828			3,325
Plan amendment		—			—			—			—			(771	)		(1,035	)
Benefits paid		(862	)		(1,007	)		(2,660	)		(453	)		(515	)		(1,456	)
Settlement		(320	)		(42	)		—			—			—			—
Benefit obligation at end of period	$	109,718		$	112,822		$	96,672		$	22,765		$	25,816		$	24,538

	Pension Benefits									Other Benefits
(In thousands)	From Inception August 31, 2012 through December 31, 2012			March 30, 2012 through August 30, 2012			52 Weeks Ended March 29, 2012			From Inception August 31, 2012 through December 31, 2012			March 30, 2012 through August 30, 2012			52 Weeks Ended March 29, 2012
	(Successor)			(Predecessor)			(Predecessor)			(Successor)			(Predecessor)			(Predecessor)
Change in plan assets:
Fair value of plan assets at beginning of period	$	66,059		$	64,236		$	59,776		$	—		$	—		$	—
Actual return on plan assets gain		2,095			977			3,011			—			—			—
Employer contribution		1,247			1,895			4,109			257			288			939
Plan participants' contributions		—			—			—			196			227			517
Benefits paid		(862	)		(1,007	)		(2,660	)		(453	)		(515	)		(1,456	)
Settlement		(320	)		(42	)		—			—			—			—
Fair value of plan assets at end of period	$	68,219		$	66,059		$	64,236		$	—		$	—		$	—
Net liability for benefit cost:
Funded status	$	(41,499	)	$	(46,763	)	$	(32,436	)	$	(22,765	)	$	(25,816	)	$	(24,538	)

	Pension Benefits									Other Benefits
(In thousands)	December 31, 2012			August 30, 2012			March 29, 2012			December 31, 2012			August 30, 2012			March 29, 2012
	(Successor)			(Predecessor)			(Predecessor)			(Successor)			(Predecessor)			(Predecessor)
Amounts recognized in the Balance Sheet:
Accrued expenses and other liabilities	$	(154	)	$	(40	)	$	(155	)	$	(885	)	$	(1,016	)	$	(1,062	)
Other long-term liabilities		(41,345	)		(46,723	)		(32,281	)		(21,880	)		(24,800	)		(23,476	)
Net liability recognized	$	(41,499	)	$	(46,763	)	$	(32,436	)	$	(22,765	)	$	(25,816	)	$	(24,538	)
Aggregate accumulated benefit obligation	$	(109,718	)	$	(112,822	)	$	(96,672	)	$	(22,765	)	$	(25,816	)	$	(24,538	)

Summary of pension plans with accumulated benefit obligations and projected benefit obligations in excess of plan assets

	Pension Benefits
(In thousands)	December 31, 2012			March 29, 2012
	(Successor)			(Predecessor)
Aggregated accumulated benefit obligation	$	(109,718	)	$	(96,672	)
Aggregated projected benefit obligation		(109,718	)		(96,672	)
Aggregated fair value of plan assets		68,219			64,236

Schedule of components of amounts recognized in accumulated other comprehensive income

	Pension Benefits							Other Benefits
(In thousands)	December 31, 2012			August 30, 2012		March 29, 2012		December 31, 2012			August 30, 2012		March 29, 2012
	(Successor)			(Predecessor)		(Predecessor)		(Successor)			(Predecessor)		(Predecessor)
Net actuarial (gain) loss	$	(4,118	)	$	—	$	21,639	$	(3,161	)	$	—	$	4,823
Prior service credit		—			—		—		—			—		(8,216	)

Schedule of amounts in accumulated other comprehensive income expected to be recognized in components of net periodic pension cost

(In thousands)	Pension Benefits		Other Benefits
Net actuarial gain	$	—	$	(78	)

Schedule of weighted-average assumptions used to determine benefit obligations

	Pension Benefits									Other Benefits
(In thousands)	December 31, 2012			August 30, 2012			March 29, 2012			December 31, 2012			August 30, 2012			March 29, 2012
	(Successor)			(Predecessor)			(Predecessor)			(Successor)			(Predecessor)			(Predecessor)
Discount rate		4.17	%		3.99	%		4.86	%		3.90	%		3.65	%		4.42	%
Rate of compensation increase		N/A			N/A			N/A			N/A			N/A			N/A

Schedule of weighted-average assumptions used to determine net periodic benefit cost

	Pension Benefits												Other Benefits
(In thousands)	From Inception August 31, 2012 through December 31, 2012			March 30, 2012 through August 30, 2012			52 Weeks Ended March 29, 2012			52 Weeks Ended March 31, 2011			From Inception August 31, 2012 through December 31, 2012			March 30, 2012 through August 30, 2012			52 Weeks Ended March 29, 2012			52 Weeks Ended March 31, 2011
	(Successor)			(Predecessor)			(Predecessor)			(Predecessor)			(Successor)			(Predecessor)			(Predecessor)			(Predecessor)
Discount rate		3.99	%		4.86	%		5.86	%		6.16	%		3.65	%		4.42	%		5.51	%		5.97	%
Weighted average expected long-term return on plan assets		7.27	%		7.27	%		8.00	%		8.00	%		N/A			N/A			N/A			N/A
Rate of compensation increase		N/A			N/A			N/A			N/A			N/A			N/A			N/A			N/A

Schedule of benefits expected to be paid

(In thousands)	Pension Benefits		Other Benefits Net of Medicare Part D Adjustments		Medicare Part D Adjustments
2013	$	3,004	$	902	$	78
2014		2,445		926		90
2015		3,152		983		99
2016		3,631		1,032		106
2017		3,930		1,068		116
Years 2018 - 2022		25,510		5,637		804

Schedule of target allocations for plan assets

Asset Category	Target Allocation
Fixed(1)		12	%
High yield fund		4	%
Equity Securities—U.S.		23	%
Equity Securities—International		16	%
Collective trust fund		26	%
Private Real Estate		12	%
Public REITs		2	%
Commodities broad basket		5	%
		100	%

(1)

Includes U.S. Treasury Securities and Bond market fund.

Schedule of fair value of the pension plan assets

			Fair Value Measurements at March 29, 2012 Using
(In thousands)	Total Carrying Value at December 31, 2012		Quoted prices in active market (Level 1)		Significant other observable inputs (Level 2)		Significant unobservable inputs (Level 3)
Cash and cash equivalents	$	19	$	19	$	—	$	—
U.S. Treasury Securities		1,668		1,668		—		—
Equity securities:
U.S. companies		15,993		2,184		13,809		—
International companies		11,098		11,098		—		—
Public REITs		1,229		—		1,229
Bond market fund		6,222		6,222		—		—
Collective trust fund		17,551		—		17,551		—
Commodities broad basket fund		3,304		3,304		—		—
High yield bond fund		3,104		—		3,104		—
Private real estate		8,031		—		8,031		—
Total assets at fair value	$	68,219	$	24,495	$	43,724	$	—

			Fair Value Measurements at March 29, 2012 Using
(In thousands)	Total Carrying Value at March 29, 2012		Quoted prices in active market (Level 1)		Significant other observable inputs (Level 2)		Significant unobservable inputs (Level 3)
Cash and cash equivalents	$	15	$	15	$	—	$	—
U.S. Treasury Securities		2,413		2,413		—		—
Equity securities:
U.S. companies		20,060		2,789		17,271		—
International companies		10,169		10,157		12		—
Public REITs		1,416		—		1,416
Bond market fund		13,345		13,345		—		—
Collective trust fund		6,510		—		6,510		—
Commodities broad basket fund		3,090		3,090		—		—
High yield bond fund		2,843		—		2,843		—
Private real estate		4,375		—		4,375		—
Total assets at fair value	$	64,236	$	31,809	$	32,427	$	—