PUBLIX SUPER MARKETS INC | 2013 | FY | 3

The following tables provide a reconciliation of the changes in the benefit obligation and fair value of plan assets and the unfunded status of the plan measured as of December 28, 2013 and December 29, 2012:
 
 
2013
 
2012
 
 
(Amounts are in thousands)
Change in benefit obligation:
 
 
 
 
Benefit obligation as of beginning of year
 
$
121,021

 
107,624

Service cost
 
114

 
148

Interest cost
 
4,521

 
4,866

Actuarial (gain) loss
 
(14,563
)
 
12,168

Benefit payments
 
(3,769
)
 
(3,785
)
Benefit obligation as of end of year
 
107,324

 
121,021

Change in fair value of plan assets:
 
 
 
 
Fair value of plan assets as of beginning of year
 
—

 
—

Employer contributions
 
3,769

 
3,785

Benefit payments
 
(3,769
)
 
(3,785
)
Fair value of plan assets as of end of year
 
—

 
—

Unfunded status of the plan as of end of year
 
$
107,324

 
121,021

Current liability
 
$
4,561

 
4,300

Noncurrent liability
 
102,763

 
116,721

Total recognized liability
 
$
107,324

 
121,021

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