DEFINED BENEFIT PLANS

RCC Pension Plan — With the acquisition of Robertson-Ceco II Corporation (“RCC”) on April 7, 2006, we assumed a defined benefit plan (the “RCC Pension Plan”). Benefits under the RCC Pension Plan are primarily based on years of service and the employee’s compensation. The RCC Pension Plan is frozen and, therefore, employees do not accrue additional service benefits. Plan assets of the RCC Pension Plan are invested in broadly diversified portfolios of government obligations, mutual funds, stocks, bonds, fixed income securities and master limited partnerships.

CENTRIA Benefit Plans — As a result of the CENTRIA Acquisition on January 16, 2015, we assumed noncontributory defined benefit plans covering certain hourly employees (the “CENTRIA Benefit Plans”) and are closed to new participants. Benefits under the CENTRIA Benefit Plans are calculated based on fixed amounts for each year of service rendered, although benefits accruals for one of the plans previously ceased. Plan assets of the CENTRIA Benefit Plans are invested in broadly diversified portfolios of equity mutual funds, international equity mutual funds, bonds, mortgages and other funds. CENTRIA also sponsors postretirement medical and life insurance plans that cover certain of its employees and their spouses (the “OPEB Plans”).

The following table sets forth the components of the net periodic benefit cost, before tax, and funding contributions, for the periods indicated (in thousands):



	Fiscal Three Months Ended May 1, 2016											Fiscal Three Months Ended May 3, 2015
	RCC Pension Plan			CENTRIA Benefit Plans			OPEB Plans		Total			RCC Pension Plan			CENTRIA Benefit Plans			OPEB Plans		Total
Service cost	$	—		$	34		$	8	$	42		$	—		$	42		$	8	$	50
Interest cost	450			139			65		654			483			165			80		728
Expected return on assets	(475		)	(270		)	—		(745		)	(551		)	(311		)	—		(862		)
Prior service cost amortization	(2		)	—			—		(2		)	(2		)	—			—		(2		)
Unrecognized net loss	292			—			—		292			361			—			—		361
Net periodic pension cost	$	265		$	(97	)	$	73	$	241		$	291		$	(104	)	$	88	$	275

Funding contributions	$	234		$	160		$	—	$	394		$	260		$	160		$	—	$	420



	Fiscal Six Months Ended May 1, 2016											Fiscal Six Months Ended May 3, 2015
	RCC Pension Plan			CENTRIA Benefit Plans			OPEB Plans		Total			RCC Pension Plan			CENTRIA Benefit Plans			OPEB Plans		Total
Service cost	$	—		$	68		$	17	$	85		$	—		$	42		$	8	$	50
Interest cost	900			278			131		1,309			966			165			80		1,211
Expected return on assets	(950		)	(539		)	—		(1,489		)	(1,102		)	(311		)	—		(1,413		)
Prior service cost amortization	(5		)	—			—		(5		)	(5		)	—			—		(5		)
Unrecognized net loss	585			—			—		585			721			—			—		721
Net periodic pension cost	$	530		$	(193	)	$	148	$	485		$	580		$	(104	)	$	88	$	564

Funding contributions	$	445		$	320		$	—	$	765		$	495		$	160		$	—	$	655

We expect to contribute an additional $0.6 million and $0.3 million to the RCC Pension Plan and the CENTRIA Benefit Plans, respectively, for the remainder of fiscal 2016. Currently, our policy is to fund the CENTRIA Benefit Plans and OPEB Plans as required by minimum funding standards of the Internal Revenue Code. The contributions to the OPEB Plans by retirees vary from none to 25% of the total premium cost.

In addition to the CENTRIA Benefit Plans, CENTRIA contributes to a multi-employer plan, Steelworkers Pension Trust. The minimum required annual contribution to this plan is $0.3 million and the current contract expires on June 1, 2016, and is expected to be renewed. If we were to withdraw our participation from this multi-employer plan, we would have a complete withdrawal liability of approximately $0.7 million.