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Employee Benefit Plans (Tables)
12 Months Ended
Jun. 02, 2018
Retirement Benefits [Abstract]  
Schedule of Funded Status and Amounts Recognized in the Balance Sheet
The following table presents, for the fiscal years noted, a summary of the changes in the projected benefit obligation, plan assets and funded status of the company's domestic and international pension plans and post-retirement plan:
 
Pension Benefits
 
Post-Retirement Benefits
 
2018
 
2017
 
2018
 
2017
(In millions)
Domestic
 
International
 
Domestic
 
International
 
 
 
 
Change in benefit obligation:
 
 
 
 
 
 
 
 
 
 
 
Benefit obligation at beginning of year
$
1.0

 
$
113.8

 
$
1.0

 
$
104.4

 
$
5.0

 
$
5.9

Interest cost
0.1

 
2.7

 
0.1

 
2.7

 
0.1

 
0.2

Foreign exchange impact

 
4.2

 

 
(12.5
)
 

 

Actuarial (gain) loss

 
(12.2
)
 

 
23.4

 
(0.5
)
 
(0.4
)
Benefits paid
(0.1
)
 
(2.6
)
 
(0.1
)
 
(4.2
)
 
(0.6
)
 
(0.7
)
Benefit obligation at end of year
$
1.0

 
$
105.9

 
$
1.0

 
$
113.8

 
$
4.0

 
$
5.0

 
 
 
 
 
 
 
 
 
 
 
 
Change in plan assets:
 
 
 
 
 
 
 
 
 
 
 
Fair value of plan assets at beginning of year
$

 
$
80.5

 
$

 
$
85.0

 
$

 
$

Actual return on plan assets

 
1.2

 

 
9.6

 

 

Foreign exchange impact

 
2.8

 

 
(10.3
)
 

 

Employer contributions
0.1

 
12.7

 
0.1

 
0.4

 
0.6

 
0.7

Benefits paid
(0.1
)
 
(2.6
)
 
(0.1
)
 
(4.2
)
 
(0.6
)
 
(0.7
)
Fair value of plan assets at end of year
$

 
$
94.6

 
$

 
$
80.5

 
$

 
$

 
 
 
 
 
 
 
 
 
 
 
 
Funded status:
 
 
 
 
 
 
 
 
 
 
 
Under funded status at end of year
$
(1.0
)
 
$
(11.3
)
 
$
(1.0
)
 
$
(33.3
)
 
$
(4.0
)
 
$
(5.0
)
 
 
 
 
 
 
 
 
 
 
 
 
Components of the amounts recognized in the Consolidated Balance Sheets:
 
 
 
 
Current liabilities
$
(0.1
)
 
$

 
$
(0.1
)
 
$

 
$
(0.6
)
 
$
(0.7
)
Non-current liabilities
$
(0.9
)
 
$
(11.3
)
 
$
(0.9
)
 
$
(33.3
)
 
$
(3.4
)
 
$
(4.3
)
 
 
 
 
 
 
 
 
 
 
 
 
Components of the amounts recognized in Accumulated other comprehensive loss before the effect of income taxes:
Unrecognized net actuarial loss (gain)
$
0.3

 
$
40.8

 
$
0.3

 
$
50.9

 
$
(1.1
)
 
$
(0.6
)
Accumulated other comprehensive loss
$
0.3

 
$
40.8

 
$
0.3

 
$
50.9

 
$
(1.1
)
 
$
(0.6
)
Schedule of Accumulated Benefit Obligations in Excess of Fair Value of Plan Assets [Table Text Block]
The following table summarizes the totals for pension plans with accumulated benefit obligations in excess of plan assets:
Pension Plans with Accumulated Benefit Obligation in Excess of Plan Assets
(In millions)
2018
 
2017
Projected benefit obligation
$
106.9

 
$
114.8

Accumulated benefit obligation
$
103.1

 
$
111.0

Fair value of plan assets
$
94.6

 
$
80.5

Schedule of Net Benefit Costs
The following table is a summary of the annual cost of the company's pension and post-retirement plans:
Components of Net Periodic Benefit Costs and Other Changes Recognized in Other Comprehensive Income:
 
Pension Benefits
 
Post-Retirement Benefits
(In millions)
2018
 
2017
 
2016
 
2018
 
2017
 
2016
Domestic:
 
 
 
 
 
 
 
 
 
 
 
Interest cost
$
0.1

 
$
0.1

 
$

 
$
0.1

 
$
0.2

 
$
0.2

Net periodic benefit cost
$
0.1

 
$
0.1

 
$

 
$
0.1

 
$
0.2

 
$
0.2

 
 
 
 
 
 
 
 
 
 
 
 
International:
 
 
 
 
 
 
 
 
 
 
 
Interest cost
$
2.7

 
$
2.7

 
$
3.8

 
 
 
 
 
 
Expected return on plan assets
(5.6
)
 
(4.7
)
 
(5.4
)
 
 
 
 
 
 
Net amortization
4.2

 
2.2

 
2.8

 
 
 
 
 
 
Net periodic benefit cost
$
1.3

 
$
0.2

 
$
1.2

 
 
 
 
 
 
Schedule of Amounts Recognized in Other Comprehensive Income (Loss)
Other Changes in Plan Assets and Benefit Obligations Recognized in Other Comprehensive (Income):
 
Pension Benefits
 
Post-Retirement Benefits
(In millions)
2018
 
2017
 
2018
 
2017
Domestic:
 
 
 
 
 
 
 
Net actuarial gain
$

 
$

 
$
(0.5
)
 
$
(0.4
)
Total recognized in other comprehensive loss
$

 
$

 
$
(0.5
)
 
$
(0.4
)
 
 
 
 
 
 
 
 
International:
 
 
 
 
 
 
 
Net actuarial (gain) loss
$
(7.7
)
 
$
18.6

 
 
 
 
Net amortization
(4.2
)
 
(2.2
)
 
 
 
 
Total recognized in other comprehensive loss
$
(11.9
)
 
$
16.4

 
 
 
 
Schedule of Assumptions Used
The weighted-average actuarial assumptions used to determine the benefit obligation amounts and the net periodic benefit cost for the company's pension and post-retirement plans are as follows:
The weighted-average used in the determination of net periodic benefit cost:
 
2018
 
2017
 
2016
(Percentages)
Domestic
 
International
 
Domestic
 
International
 
Domestic
 
International
Discount rate
3.53
 
2.49
 
3.51
 
3.43
 
3.41
 
3.50
Compensation increase rate
n/a
 
3.25
 
n/a
 
2.95
 
n/a
 
3.20
Expected return on plan assets
n/a
 
6.10
 
n/a
 
6.10
 
n/a
 
6.10
 
 
 
 
 
 
 
 
 
 
 
 
The weighted-average used in the determination of the projected benefit obligations:
Discount rate
3.99
 
2.87
 
3.53
 
2.49
 
3.51
 
3.43
Compensation increase rate
n/a
 
3.10
 
n/a
 
3.25
 
n/a
 
2.95
Schedule of Effect of One-Percentage-Point Change in Assumed Health Care Cost Trend Rates
Assumed health care cost-trend rates have a significant effect on the amounts reported for retiree health care costs. A one-percentage-point change in the assumed health care cost-trend rates would have the following effects:
(In millions)
1 Percent Increase
 
1 Percent Decrease
Effect on total fiscal 2018 service and interest cost components
$

 
$

Effect on post-retirement benefit obligation at June 2, 2018
$
0.1

 
$
(0.1
)
Schedule of Fair Value and Allocation of Plan Assets
The target asset allocation at the end of fiscal 2018 and asset categories for the company's primary international pension plan for fiscal 2018 and 2017 are as follows:
Asset Category
Targeted Asset Allocation Percentage
 
Percentage of Plan Assets at Year End
2018
 
2017
 
2018
 
2017
Fixed income
35
 
20
 
36

 
27

Common collective trusts
65
 
80
 
64

 
73

Total
 
 
 
 
100

 
100

 
 
 
 
 
 
 
 
(In millions)
 
 
International Plan as of June 2, 2018
Asset Category
 
 
Level 1
 
Level 2
 
Total
Cash and cash equivalents
 
 
$
0.2

 
$

 
$
0.2

Foreign government obligations
 
 

 
33.4

 
33.4

Common collective trusts-balanced
 
 

 
61.0

 
61.0

     Total
 
 
$
0.2

 
$
94.4

 
$
94.6

 
 
 
 
 
 
 
 
(In millions)
 
 
International Plan as of June 3, 2017
Asset Category
 
 
Level 1
 
Level 2
 
Total
Cash and cash equivalents
 
 
$
0.2

 
$

 
$
0.2

Foreign government obligations
 
 

 
21.4

 
21.4

Common collective trusts-balanced
 
 

 
58.9

 
58.9

     Total
 
 
$
0.2

 
$
80.3

 
$
80.5

Schedule of Expected Benefit Payments
The following represents a summary of the benefits expected to be paid by the plans in future fiscal years. These expected benefits were estimated based on the same actuarial valuation assumptions used to determine benefit obligations at June 2, 2018.
(In millions)
Pension Benefits Domestic
 
Pension Benefits International
 
Post-Retirement Benefits
2019
$
0.1

 
$
2.0

 
$
0.6

2020
$
0.1

 
$
2.0

 
$
0.5

2021
$
0.1

 
$
2.1

 
$
0.5

2022
$
0.1

 
$
2.5

 
$
0.4

2023
$
0.1

 
$
2.4

 
$
0.4

2024-2028
$
0.3

 
$
16.5

 
$
1.4