Amendment No. 3 to Form S-1 Table of Contents NEW ALBERTSON'S BUSINESS OF SUPERVALU INC. AND SUBSIDIARIES Notes to Combined Financial Statements February 21, 2013 and February 23, 2012 (Dollars in millions) (d) Multiemployer Pension Plans Multiemployer Pension Plans NAI contributes to various multiemployer pension plans under collective bargaining agreements, primarily defined benefit pension plans. These multiemployer plans generally provide retirement benefits to participants based on their service to contributing employers. The benefits are paid from assets held in trust for that purpose. Plan trustees typically are responsible for determining the level of benefits to be provided to participants as well as the investment of the assets and plan administration. Trustees are appointed in equal number by employers and unions that are parties to the collective bargaining agreement. Expense is recognized in connection with these plans as contributions are funded, in accordance with U.S. GAAP. The risks of participating in these multiemployer plans are different from the risks associated with single-employer plans in the following respects: a. Assets contributed to the multiemployer plan by one employer may be used to provide benefits to employees of other participating employers. b. If a participating employer stops contributing to the plan, the unfunded obligations of the plan may be borne by the remaining participating employers. c. If NAI chooses to stop participating in some multiemployer plans, or makes market exits or store closures or otherwise has participation in the plan drop below certain levels, NAI may be required to pay those plans an amount based on the underfunded status of the plan, referred to as a withdrawal liability. NAI's participation in these plans is outlined in the table below. The EIN-Pension Plan Number column provides the Employer Identification Number (EIN) and the three-digit plan number, if applicable. Unless