Summarize the employee benefit plans Empire offers. Are the pension and other post-retirement plans fully funded? Why do you suspect that there are plan assets only for the pension plans and not for the other retirement benefits?

MULTI-EMPLOYER PLANS The Company participates in various multi-employer pension plans which are administered by independent boards of trustees generally consisting of an equal number of union and employer representatives. Approximately 16% of employees in the Company and of its franchisees and affiliates participate in these plans. Defined benefit multi-employer pension plans are accounted for as defined contribution plans as adequate information to account for the Company's participation in the plans is not available due to the size and number of contributing employers in the plans. The Company's responsibility to make contributions to these plans is limited by amounts established pursuant to its collective agreements. The contributions made by the Company to multi-employer plans are expensed as contributions are due. During the year ended May 5, 2018, the Company recognized an expense of $46.3 (2017 - $45.1) in operating income, which represents the contributions made in connection with multi-employer pension plans. During fiscal 2019, the Company expects to continue to make contributions into these multi-employer pension plans. OTHER BENEFIT PLANS The Company also offers certain employee post-retirement and post-employment benefit plans which are not funded and include health care, life insurance, and dental benefits. DEFINED CONTRIBUTION PLANS The total expense, and cash contributions, for the Company's defined contribution plans was $32.1 for the year ended May 5, 2018 (2017 - $32.1). Other Benefit Plans May 5, 2018 May 6, 2017 $ 164.3 $ 152.6 3.3 3.2 DEFINED BENEFIT PLANS Information about the Company's defined benefit plans, in aggregate, is as follows: Pension Benefit Plans May 5, 2018 May 6, 2017 Defined benefit obligation Balance, beginning of year 890.3 $ 871.2 Current service cost, net of employee contributions 1.6 2.3 Interest cost 27.3 Benefits paid (58.7) Past service costs - plan amendments - 1.5 Past service costs-curtailments (2.9) Settlements 1.3 1.0 Termination benefits Remeasurement - actuarial (gains) losses included in other comprehensive income (loss) (25.7) 39.8 Balance, end of year $ 833.2 $ 890.3 29.4 5.2 (57.7) 5.3 (5.6) (5.2) l (0.4) I l 2.8 I 8.5 (8.2) 158.7 $ $ 164.3 Pension Benefit Plans May 5, 2018 May 6, 2017 Other Benefit Plans May 5, 2018 May 6, 2017 $ $ $ - $ 680.6 20.7 687.0 23.1 Plan assets Fair value, beginning of year Interest income on plan assets Remeasurement (loss) return on plan assets (excluding amount in net interest) Employer contributions Benefits paid Administrative costs Fair value, end of year (19.4) 9.3 19.6 9.8 (57.7) (1.2) 680.6 (58.7) (1.8) 630.7 (5.6) $ $ $ - $ - Pension Benefit Plans May 5, 2018 May 6, 2017 Other Benefit Plans May 5, 2018 May 6, 2017 $ $ $ $ Funded status Total fair value of plan assets Present value of unfunded obligations Present value of partially funded obligations Accrued benefit liabilities - (158.7) (164.3) 630.7 (93.2) (740.0) (202.5) 680.6 (95.7) (794.6) (209.7) $ $ $ (158.7) $ (164.3) Pension Benefit Plans May 5, 2018 May 6, 2017 Other Benefit Plans May 5, 2018 May 6, 2017 $ 2.3 $ $ 1.6 6.6 3.3 5.3 3.2 5.2 Expenses Current service cost, net of employee contributions Net interest on net defined benefit liability Administrative costs Past service costs - plan amendments Past service costs - curtailments Termination benefits Settlement loss Expenses (2.9) (0.4) $ 8.4 $ 15.1 $ 8.2 $ 8.4 Current and past service costs have been recognized within selling and administrative expenses, whereas interest costs and return on plan assets (excluding amounts in net interest costs) have been recognized within finance costs, net on the consolidated statements of earnings. Actuarial gains and losses recognized directly in other comprehensive income (loss): Other Benefit Plans Pension Benefit Plans May 5, 2018 May 6, 2017 May 5, 2018 May 6, 2017 $ $ $ - 19.4 (4.1) (19.6) (1.2) Remeasurement effects recognized in other comprehensive income (loss) Loss (return) on plan assets (excluding amounts in net interest) Actuarial gain - experience changes Actuarial loss - demographic assumptions Actuarial (gain) loss - financial assumptions Remeasurement effects recognized in other comprehensive income (loss) 2.4 (21.6) 38.6 (8.2) $ 6.3 $ (20.2) $ 8.2 $ (8.5)