Pension and Other Postretirement Benefit Plans	6 Months Ended
Nov. 01, 2014
Pension and Other Postretirement Benefit Plans	(13) Pension and Other Postretirement Benefit Plans As of December 31, 1999, substantially all employees of the Company were covered under a noncontributory defined benefit pension plan (the Pension Plan). As of January 1, 2000, the Pension Plan was amended so that employees no longer earn benefits for subsequent service. Effective December 31, 2004, the Barnes & Noble.com Employees’ Retirement Plan (the B&N.com Retirement Plan) was merged with the Pension Plan. Substantially all employees of Barnes & Noble.com were covered under the B&N.com Retirement Plan. As of July 1, 2000, the B&N.com Retirement Plan was amended so that employees no longer earn benefits for subsequent service. Subsequent service continues to be the basis for vesting of benefits not yet vested at December 31, 1999 and June 30, 2000 for the Pension Plan and the B&N.com Retirement Plan, respectively. On June 18, 2014, the Company’s Board of Directors approved a resolution to terminate the Pension Plan. The Pension Plan termination was effective November 1, 2014. As a result of this termination, pension liability and other comprehensive loss increased $15,747 before tax during the 26 weeks ended November 1, 2014. It is expected to take 18 to 24 months to complete the termination from the date of the approved resolution to terminate the Pension Plan. The pension liability will be settled in either a lump sum payment or a purchased annuity. A special lump sum opportunity was offered to terminated vested participants in the Pension Plan during the 13 weeks ended November 1, 2014. Approximately 640 participants elected to receive a lump sum of their benefit, totaling approximately $15,000. The distributions will take place in December 2014 and will result in a settlement charge of approximately $6,800, which will be recorded in selling and administrative expenses during the 13 weeks ending January 31, 2015. There will be another lump sum opportunity available to the remaining 2,350 active and terminated vested participants at the final plan termination distribution date. Currently, there is not enough information available to determine the ultimate charge of the termination. The actuarial assumptions used to calculate pension costs are typically reviewed annually. In light of the resolution to terminate the Pension Plan, the assumptions used to calculate the pension costs were reviewed during the 13 weeks ended August 2, 2014. Pension expense was $778 and $709 for the 13 weeks ended November 1, 2014 and October 26, 2013, respectively, and $1,385 and $1,331 for the 26 weeks ended November 1, 2014 and October 26, 2013, respectively. The Company maintains a defined contribution plan (the Savings Plan) for the benefit of substantially all employees. Total Company contributions charged to employee benefit expenses for the Savings Plan were $3,830 and $3,579 for the 13 weeks ended November 1, 2014 and October 26, 2013, respectively, and $8,475 and $8,537 for the 26 weeks ended November 1, 2014 and October 26, 2013, respectively. In addition, the Company provides certain health care and life insurance benefits (the Postretirement Plan) to certain retired employees, limited to those receiving benefits or retired as of April 1, 1993. Total Company contributions charged to employee benefit expenses for the Postretirement Plan were $38 and $38 for the 13 weeks ended November 1, 2014 and October 26, 2013, respectively, and $75 and $75 for the 26 weeks ended November 1, 2014 and October 26, 2013, respectively.

(13) Pension and Other Postretirement Benefit Plans

As of December 31, 1999, substantially all employees of the Company were covered under a noncontributory defined benefit pension plan (the Pension Plan). As of January 1, 2000, the Pension Plan was amended so that employees no longer earn benefits for subsequent service. Effective December 31, 2004, the Barnes & Noble.com Employees’ Retirement Plan (the B&N.com Retirement Plan) was merged with the Pension Plan. Substantially all employees of Barnes & Noble.com were covered under the B&N.com Retirement Plan. As of July 1, 2000, the B&N.com Retirement Plan was amended so that employees no longer earn benefits for subsequent service. Subsequent service continues to be the basis for vesting of benefits not yet vested at December 31, 1999 and June 30, 2000 for the Pension Plan and the B&N.com Retirement Plan, respectively.

On June 18, 2014, the Company’s Board of Directors approved a resolution to terminate the Pension Plan. The Pension Plan termination was effective November 1, 2014. As a result of this termination, pension liability and other comprehensive loss increased $15,747 before tax during the 26 weeks ended November 1, 2014. It is expected to take 18 to 24 months to complete the termination from the date of the approved resolution to terminate the Pension Plan. The pension liability will be settled in either a lump sum payment or a purchased annuity. A special lump sum opportunity was offered to terminated vested participants in the Pension Plan during the 13 weeks ended November 1, 2014. Approximately 640 participants elected to receive a lump sum of their benefit, totaling approximately $15,000. The distributions will take place in December 2014 and will result in a settlement charge of approximately $6,800, which will be recorded in selling and administrative expenses during the 13 weeks ending January 31, 2015. There will be another lump sum opportunity available to the remaining 2,350 active and terminated vested participants at the final plan termination distribution date. Currently, there is not enough information available to determine the ultimate charge of the termination. The actuarial assumptions used to calculate pension costs are typically reviewed annually. In light of the resolution to terminate the Pension Plan, the assumptions used to calculate the pension costs were reviewed during the 13 weeks ended August 2, 2014. Pension expense was $778 and $709 for the 13 weeks ended November 1, 2014 and October 26, 2013, respectively, and $1,385 and $1,331 for the 26 weeks ended November 1, 2014 and October 26, 2013, respectively.

The Company maintains a defined contribution plan (the Savings Plan) for the benefit of substantially all employees. Total Company contributions charged to employee benefit expenses for the Savings Plan were $3,830 and $3,579 for the 13 weeks ended November 1, 2014 and October 26, 2013, respectively, and $8,475 and $8,537 for the 26 weeks ended November 1, 2014 and October 26, 2013, respectively. In addition, the Company provides certain health care and life insurance benefits (the Postretirement Plan) to certain retired employees, limited to those receiving benefits or retired as of April 1, 1993. Total Company contributions charged to employee benefit expenses for the Postretirement Plan were $38 and $38 for the 13 weeks ended November 1, 2014 and October 26, 2013, respectively, and $75 and $75 for the 26 weeks ended November 1, 2014 and October 26, 2013, respectively.