NOTE 12—EMPLOYEE BENEFIT PLANS

The Company sponsors frozen non-contributory qualified and non-qualified defined benefit pension plans generally covering all employees who, prior to the freeze, were age 21 or older and had completed at least 1,000 hours of service in their first twelve months of employment, or in a calendar year ending thereafter, and who were not covered by a collective bargaining agreement. The Company also offers eligible retirees the opportunity to participate in a health plan. Certain employees are eligible for subsidized postretirement medical benefits. The eligibility for these benefits is based upon a participant's age and service as of January 1, 2009.

The Company expects to make pension contributions of approximately $888,000 per quarter for a total of approximately $3,552,000 during 2013.

Net periodic benefit cost recognized for the plans during the three months ended September 30, 2013, the period August 31, 2012 through September 27, 2012, and the period June 29, 2012 through August 30, 2012 consists of the following:

	Pension Benefits									Other Benefits

(In thousands)	Three Months Ended September 30, 2013			From Inception August 31, 2012 through September 27, 2012			June 29, 2012 through August 30, 2012			Three Months Ended September 30, 2013			From Inception August 31, 2012 through September 27, 2012		June 29, 2012 through August 30, 2012
	(Successor)			(Successor)			(Predecessor)			(Successor)			(Successor)		(Predecessor)
Components of net periodic benefit cost:
Service cost	$	45		$	14		$	31		$	49		$	14	$	30
Interest cost		1,128			349			803			217			72		178
Expected return on plan assets		(1,177	)		(339	)		(741	)		—			—		—
Amortization of net (gain) loss		—			—			368			(20	)		—		36
Amortization of prior service credit		—			—			—			—			—		(183	)

Net periodic benefit cost (gain)	$	(4	)	$	24		$	461		$	246		$	86	$	61

Net periodic benefit cost recognized for the plans during the nine months ended September 30, 2013, the period August 31, 2012 through September 27, 2012, and the period December 30, 2011 through August 30, 2012 consists of the following:

	Pension Benefits									Other Benefits

(In thousands)	Nine Months Ended September 30, 2013			From Inception August 31, 2012 through September 27, 2012			December 30, 2011 through August 30, 2012			Nine Months Ended September 30, 2013			From Inception August 31, 2012 through September 27, 2012		December 30, 2011 through August 30, 2012
	(Successor)			(Successor)			(Predecessor)			(Successor)			(Successor)		(Predecessor)
Components of net periodic benefit cost:
Service cost	$	135		$	14		$	121		$	146		$	14	$	111
Interest cost		3,384			349			3,122			652			72		674
Expected return on plan assets		(3,530	)		(339	)		(2,927	)		—			—		—
Amortization of net (gain) loss		—			—			900			(58	)		—		88
Amortization of prior service credit		—			—			—			—			—		(764	)

Net periodic benefit cost (gain)	$	(11	)	$	24		$	1,216		$	740		$	86	$	109