Employee Benefit Plans

6 Months Ended

Oct. 02, 2011

Employee Benefit Plans

Employee Benefit Plans

12.  Employee Benefit Plans

	Pension Benefits
	Quarters Ended						Six Months Ended
Components of Net Periodic Benefit Cost	October 2, 2011			October 3, 2010			October 2, 2011			October 3, 2010
Service cost	$	16,177		$	17,476		$	32,355		$	34,952
Interest cost	37,321			37,717			74,642			75,434
Expected return on plan assets	(43,897		)	(44,173		)	(87,795		)	(88,346		)
Amortization of unrecognized net loss	23,983			21,362			47,967			42,724
Amortization of unrecognized prior service cost	(95		)	(97		)	(191		)	(195		)
Net periodic benefit cost	$	33,489		$	32,285		$	66,978		$	64,569

	Postretirement Benefits (“PRB”)
	Quarters Ended						Six Months Ended
Components of Net Periodic Benefit Cost	October 2, 2011			October 3, 2010			October 2, 2011			October 3, 2010
Service cost	$	19		$	77		$	38		$	154
Interest cost	1,953			2,280			3,907			4,559
Expected return on plan assets	(878		)	(846		)	(1,756		)	(1,691		)
Amortization of unrecognized net loss	743			722			1,486			1,445
Amortization of unrecognized prior service cost	(2,095		)	(2,107		)	(4,190		)	(4,215		)
Net periodic benefit (income) cost before curtailment gain	(258		)	126			(515		)	252
Curtailment gain	—			(448		)	—			(448		)
Net periodic benefit income	$	(258	)	$	(322	)	$	(515	)	$	(196	)

Employer Contributions.  During the six months ended October 2, 2011, ATK contributed $61,600 directly to the pension trust and $1,268 directly to retirees under its supplemental (nonqualified) executive retirement plan.  ATK also contributed $7,123 to its other PRB plans.  ATK anticipates making additional contributions of $3,748 directly to retirees under the nonqualified plan and $6,901 to its other PRB plans during the remainder of fiscal 2012.  ATK is not required to make any additional minimum contributions to the pension trust during the remainder of 2012.