Defined Contribution and Other Employee Plans

Defined Contribution Plans

We sponsored four defined contribution plans established pursuant to Section 401(k) of the Internal Revenue Code during 2016. Contributions are determined under various formulas, and we contributed to two of the plans in 2016. Costs related to such plans for each of the years ended June 30 were as follows:



	2016		2015		2014
Costs related to defined contribution plans	$	992	$	888	$	808

Multiemployer Plans

Certain of our subsidiaries participate in multiemployer plans that provide pension benefits to retiree workers under collective bargaining contracts at such locations. These plans generally provide for retirement, death and/or termination benefits for eligible employees within the applicable collective bargaining contract, based on specific eligibility/participation requirements, vesting periods and benefit formulas. The risks of participating in these multiemployer plans are different from single-employer plans in the following aspects: (1) assets contributed to the multiemployer plan by one employer may be used to provide benefits to employees of other participating employers, (2) if a participating employer stops contributing to the plan, the unfunded obligations of the plan may be borne by the remaining participating employers and (3) if we choose to stop participating in any of our multiemployer plans, we may be required to pay those plans an amount based on the underfunded status of the plan, referred to as a withdrawal liability.

Our participation in these plans for the annual period ended June 30, 2016 is reflected in the following table. All information in the table is as of December 31 of the relevant year, except contributions which are based on our fiscal year, or except as otherwise noted. The EIN-PN column provides the Employer Identification Number (“EIN”) and the Plan Number (“PN”). The pension protection act zone status is based on information that we received from the plan. Among other factors, generally, plans in critical status (red zone) are less than 65 percent funded, plans in endangered or seriously endangered status (yellow zone or orange zone, respectively) are less than 80 percent funded, and plans at least 80 percent funded are said to be in the green zone. The FIP/RP status pending/implemented column indicates plans for which a funding improvement plan (“FIP”) or a rehabilitation plan (“RP”) is either pending or has been implemented by the trustees of each plan. There have been no significant changes that affect the comparability of 2016, 2015 or 2014 contributions.



		Pension Protection Act Zone Status			Fiscal Year Contributions
Plan Name	EIN/PN	2015	2014	FIP/RP Status Pending / Implemented	2016		2015		2014		Surcharge Imposed	Expiration Date of Collective Bargaining Agreement
Cleveland Bakers and Teamsters Pension Fund	34-0904419-001	Red 12/31/14	Red 12/31/13	Yes, Implemented	$	1,605	$	1,501	$	1,332	No	4/30/2016
Western Conference of Teamsters Pension Plan	91-6145047-001	Green 12/31/14	Green 12/31/13	No	420		440		397		No	12/15/2018
Total contributions to multiemployer plans					$	2,025	$	1,941	$	1,729

Our contributions to the Cleveland Bakers and Teamsters Pension Fund exceeded 5% of the total contributions to the plan in the plan years ended December 31, 2014, 2013 and 2012.

In addition to pension benefits provided under these two multiemployer plans, we also contribute amounts for health and welfare benefits that are defined by each plan. These benefits are not vested. The contributions required by our participation in these plans for each of the years ended June 30 were as follows:



	2016		2015		2014
Multiemployer health and welfare plan contributions	$	3,559	$	3,796	$	3,367

Deferred Compensation Plan

We offer a deferred compensation plan for select employees who may elect to defer a certain percentage of annual compensation. We do not match any contributions. Each participant earns interest based upon the prime rate of interest, adjusted semi-annually, on their respective deferred compensation balance. Participants are paid out upon retirement or termination.

The following table summarizes our liability for total deferred compensation and accrued interest at June 30:



	2016		2015
Liability for deferred compensation and accrued interest	$	4,655	$	4,411

Deferred compensation expense for each of the years ended June 30 was as follows:



	2016		2015		2014
Deferred compensation expense	$	151	$	136	$	131