PENSION AND POSTRETIREMENT BENEFITS

9 Months Ended

Feb. 28, 2016

Defined Benefit Pension Plans and Defined Benefit Postretirement Plans Disclosure [Abstract]

We have defined benefit retirement plans ("plans") for eligible salaried and hourly employees. Benefits are based on years of credited service and average compensation or stated amounts for each year of service. We also sponsor postretirement plans which provide certain medical and dental benefits ("other postretirement benefits") to qualifying U.S. employees.

Components of pension benefit and other postretirement benefit costs are (includes amounts related to discontinued operations):



	Pension Benefits
	Thirteen weeks ended						Thirty-nine weeks ended
	February 28, 2016			February 22, 2015			February 28, 2016			February 22, 2015
Service cost	$	23.5		$	22.1		$	71.1		$	66.4
Interest cost	40.0			40.4			122.0			121.1
Expected return on plan assets	(65.1		)	(67.0		)	(198.8		)	(201.0		)
Amortization of prior service cost	0.7			0.9			2.1			2.7
Special termination benefits	25.6			—			25.6			6.9
Benefit cost — Company plans	24.7			(3.6		)	22.0			(3.9		)
Pension benefit cost — multi-employer plans	32.4			2.8			38.8			9.5
Total benefit cost	$	57.1		$	(0.8	)	$	60.8		$	5.6



	Postretirement Benefits
	Thirteen weeks ended						Thirty-nine weeks ended
	February 28, 2016			February 22, 2015			February 28, 2016			February 22, 2015
Service cost	$	0.1		$	0.1		$	0.3		$	0.4
Interest cost	1.9			2.5			5.8			7.5
Amortization of prior service benefit	(2.0		)	(2.0		)	(6.0		)	(5.9		)
Recognized net actuarial loss	—			0.9			—			2.6
Total cost	$	—		$	1.5		$	0.1		$	4.6

During the third quarter and first three quarters of fiscal 2016, we contributed $3.5 million and $9.7 million, respectively, to our pension plans and contributed $3.6 million and $12.8 million, respectively, to our other postretirement plans. Based upon the current funded status of the plans and the current interest rate environment, we anticipate making further contributions of approximately $3.2 million to our pension plans for the remainder of fiscal 2016. We anticipate making further contributions of $10.9 million to our other postretirement plans during the remainder of fiscal 2016. These estimates are based on ERISA guidelines, current tax laws, plan asset performance, and liability assumptions, which are subject to change.

Special termination benefits granted in connection with the voluntary retirement program resulted in the recognition of $25.6 million of expense in the third quarter of fiscal 2016. This expense was included in restructuring activities. Special termination benefits granted in connection with the formation of Ardent Mills resulted in the recognition of $6.9 million of expense in the first half of fiscal 2015. This expense was included in results of discontinued operations.

During the third quarter of fiscal 2016, we recorded an expense of $29.8 million related to our expected incurrence of certain withdrawal costs. This expense was included in restructuring activities.