Note 9 – Defined Contribution and Other Employee Plans

We sponsored four defined contribution plans established pursuant to Section 401(k) of the Internal Revenue Code during 2013. Contributions are determined under various formulas, and we contributed to three of the plans in 2013. Costs related to such plans for each of the years ending June 30 were as follows:


	2013		2012		2011

Costs related to defined contribution plans	$	906	$	859	$	820

Certain of our subsidiaries participate in multiemployer plans that provide pension benefits to retiree union workers at such locations. These plans generally provide for retirement, death and/or termination benefits for eligible employees within the applicable collective bargaining agreement, 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, 2013 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 2013, 2012 or 2011 contributions.


		Pension Protection Act Zone Status			Fiscal Year Contributions
Plan Name	EIN/PN	2012	2011	FIP/RP Status Pending / Implemented	2013		2012		2011		Surcharge Imposed	Expiration Date of Collective Bargaining Agreement
Cleveland Bakers and Teamsters Pension Fund	34-0904419-001	Red 12/31/11	Red 12/31/10	Yes, Implemented	$	1,324	$	1,311	$	1,212	Yes ⁽¹⁾	11/1/13
Western Conference of Teamsters Pension Plan	91-6145047-001	Green 12/31/11	Green 12/31/10	No		390		416		426	No	12/14/13
Total contributions to multiemployer plans					$	1,714	$	1,727	$	1,638

(1) A surcharge of 10% of required employer contributions under the collective bargaining agreement.

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, 2011 and 2010.

We contribute to two multiemployer postretirement benefit plans other than pensions under the terms of collective bargaining agreements that cover active union workers. These benefits are not vested. As we are unable to separate contribution amounts to multiemployer postretirement benefit plans other than pensions from contribution amounts paid to active benefit plans, the aggregate contributions required by our participation in the multiemployer plans for these postretirement health and welfare benefits for each of the years ending June 30 were as follows:


	2013		2012		2011

Multiemployer health and welfare plan contributions, including postretirement contributions	$	3,666	$	3,659	$	3,437

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:


	2013		2012

Liability for deferred compensation and accrued interest	$	3,963	$	3,395

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


	2013		2012		2011

Deferred compensation expense	$	118	$	101	$	88