Associate Retirement Plans (Tables)

12 Months Ended

Dec. 31, 2016

Compensation And Retirement Disclosure [Abstract]

Schedule of Benefit Obligations, Pension & Postretirement Benefit Plans

The following tables set forth the actuarial present value of benefit obligations, funded status, change in benefit obligation, change in plan assets, weighted average assumptions used in actuarial calculations and components of net periodic benefit costs for the Company’s significant pension and postretirement benefit plans, excluding multi-employer plans. The prepaid, current accrued, and noncurrent accrued benefit costs associated with pension and postretirement benefits are reported in “Other assets, net,” “Accrued payroll and benefits,” and “Postretirement benefits,” respectively, in the consolidated balance sheets.

	SpartanNash Company Pension Plan						SpartanNash Medical Plan
	December 31,			January 2,			December 31,			January 2,
(In thousands, except percentages)	2016			2016			2016			2016
Funded Status
Projected/Accumulated benefit obligation:
Balance at beginning of year	$	83,398		$	93,034		$	9,179		$	9,905
Service cost		—			—			187			231
Interest cost		2,977			3,325			345			404
Actuarial loss (gain)		1,598			(4,985	)		213			(1,117	)
Benefits paid		(7,623	)		(7,976	)		(261	)		(244	)
Balance at end of year	$	80,350		$	83,398		$	9,663		$	9,179

Fair value of plan assets:
Balance at beginning of year	$	84,753		$	93,718		$	—		$	—
Actual return on plan assets		4,852			(1,639	)		—			—
Company contributions		—			650			261			244
Benefits paid		(7,623	)		(7,976	)		(261	)		(244	)
Balance at end of year	$	81,982		$	84,753		$	—		$	—
Funded (unfunded) status	$	1,632		$	1,355		$	(9,663	)	$	(9,179	)

Components of net amount recognized in consolidated balance sheets:
Noncurrent assets	$	1,632		$	1,355		$	—		$	—
Current liabilities		—			—			(412	)		(340	)
Noncurrent liabilities		—			—			(9,251	)		(8,839	)
Net asset (liability)	$	1,632		$	1,355		$	(9,663	)	$	(9,179	)

Amounts recognized in accumulated other comprehensive income:
Net actuarial loss	$	16,938		$	17,322		$	1,434		$	1,263
Prior service credit		—			—			(408	)		(566	)
Accumulated other comprehensive loss	$	16,938		$	17,322		$	1,026		$	697

Weighted average assumptions at measurement date:
Discount rate	3.82%			4.04%			4.26%			4.55%
Expected return on plan assets	4.83%			5.05%			N/A			N/A
Ultimate health care cost trend rate	N/A			N/A			5.00%			5.00%

Components of Net Periodic Pension and Postretirement Benefit Cost (Income)

Components of net periodic benefit cost (income):

	SpartanNash Company Pension Plan									SpartanNash Medical Plan
	December 31,			January 2,			January 3,			December 31,			January 2,			January 3,
	2016			2016			2015			2016			2016			2015
(In thousands, except percentages)	(52 Weeks)			(52 Weeks)			(53 Weeks) (a)			(52 Weeks)			(52 Weeks)			(53 Weeks)
Service cost	$	—		$	—		$	—		$	187		$	231		$	186
Interest cost		2,977			3,325			4,223			345			404			394
Amortization of prior service cost		—			—			—			(158	)		(158	)		(158	)
Expected return on plan assets		(4,269	)		(4,923	)		(5,737	)		—			—			—
Recognized actuarial net loss		706			827			970			42			174			20
Net periodic benefit (income) expense	$	(586	)	$	(771	)	$	(544	)	$	416		$	651		$	442
Settlement expense		692			—			2,588			—			—			—
Total expense (income)	$	106		$	(771	)	$	2,044		$	416		$	651		$	442

Weighted average assumptions used to determine net periodic benefit cost (income):
Discount rate	4.04%			3.75%			4.35%/4.65%			4.55%			4.15%			5.05%
Expected return on plan assets	5.05%			5.50%			5.95%/5.70%			N/A			N/A			N/A

On December 31, 2014, the Super Foods Plan was merged into the Cash Balance Pension Plan and renamed the SpartanNash Company Pension Plan.
(a) Amounts reflect the combined values of the Cash Balance Pension Plan and Super Foods Plan. For weighted average assumptions, these reflect the assumptions used for the Cash Balance Pension Plan and the Super Foods Plan, respectively.

Schedule of Amounts Recognized in Accumulated Other Comprehensive Income

The net actuarial loss and prior service cost included in “Accumulated Other Comprehensive Income” and expected to be recognized in net periodic benefit cost during fiscal year 2017 are as follows:

	SpartanNash
	Company		SpartanNash
(In thousands)	Pension Plan		Medical Plan
Prior service credit	$	—	$	(158	)
Net actuarial loss		222		59

Assumed Healthcare Cost Trend Rates Used to Determine Net Periodic Benefit Cost (Income)

Assumed healthcare cost trend rates have a significant effect on the amounts reported for the postretirement plan. Assumed healthcare cost trend rates used to determine net periodic benefit cost (income) were as follows:

	December 31,	January 2,	January 3,
	2016	2016	2015
Pre-65	7.50%	7.75%	8.00%
Post-65	8.40%	6.85%	7.00%

Summary of Actual Assets Allocation

The following table summarizes both the targeted allocation of the SpartanNash Company Pension Plan’s weighted-average asset allocation by asset category and actual allocations as of December 31, 2016 and January 2, 2016:

	Target (a)			Actual
	December 31,			December 31,			January 2,
Asset Category	2016			2016			2016
Equity securities		20.0	%		20.8	%		30.6	%
Fixed income		80.0			76.9			68.5
Cash equivalents		—			2.3			0.9
Total		100.0	%		100.0	%		100.0	%

(a)

At the end of fiscal 2015, the Company updated the target allocation of the SpartanNash Company Pension Plan investment portfolio to reduce its return-seeking equity securities to approximate a 20% allocation. The Company continually evaluated financial market conditions and prudently transitioned the pension plan assets to approximate the revised target allocation as of December 31, 2016.

Summary of Fair Value Pension Plan Asset

The fair values of the pension plan assets at December 31, 2016 and January 2, 2016, by asset category, are as follows:

	Fair Value of Assets as of December 31, 2016
(In thousands)	Total		Level 1		Level 2		Level 3		NAV (a)
Mutual funds	$	14,178	$	—	$	—	$	—	$	14,178
Pooled funds		50,506		—		—		—		50,506
Money market fund		1,872		—		1,872		—		—
Guaranteed annuity contract		15,426		—		—		15,426		—
Total fair value	$	81,982	$	—	$	1,872	$	15,426	$	64,684

	Fair Value of Assets as of January 2, 2016
(In thousands)	Total		Level 1		Level 2		Level 3		NAV (a)
Mutual funds	$	9,401	$	—	$	—	$	—	$	9,401
Pooled funds		58,355		—		—		—		58,355
Money market fund		799		—		799		—		—
Guaranteed annuity contract		16,198		—		—		16,198		—
Total fair value	$	84,753	$	—	$	799	$	16,198	$	67,756

(a)

Assets are measured at the net asset value (“NAV”) (or its equivalent) on a non-active market, and therefore, have not been classified in the fair value hierarchy.

Summary of Reconciliation of Beginning and Ending Balances for Level 3 Assets

Level 3 assets consisted of the guaranteed annuity contracts. A reconciliation of the beginning and ending balances for Level 3 assets is as follows:

(In thousands)	December 31, 2016			January 2, 2016
Balance at beginning of year	$	16,198		$	17,749
Purchases, sales, issuances and settlements, net		(1,733	)		(2,227	)
Interest income		631			680
Unrealized gains (losses)		330			(4	)
Balance at end of year	$	15,426		$	16,198

Estimated Benefit Payments Expected to be Paid

The following estimated benefit payments are expected to be paid in the following fiscal years:

(In thousands)	2017		2018		2019		2020		2021		2022 to 2026
Pension benefits	$	8,875	$	8,174	$	7,740	$	7,242	$	7,361	$	27,705
Post-retirement medical benefits		412		453		494		530		562		3,199

Multi-Employer Pension Plan, Collective Bargaining Agreements Associated and Other Defined Contribution Plans

Percentage of

2016 Company

Plan

Pension

FIP / RP

Associates under

Contributions

Month /

Protection Act

Status

Expiration Dates of

Collective

More Than 5%

EIN - Pension

Day End

Zone Status

Pending /

Collective Bargaining

Bargaining

of Total Plan

Plan Number

Date

2016

2015

Implemented

Agreements

Contributions

36-6044243-001 (a)

12/31

Red

Implemented

10/2017 to 9/2019