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Tax Disclosure Regarding Third Amendment and Consent Agreement to the Second Amended and Restated Term Loan Agreement

Disclosure of Publicly Traded Debt Details Pursuant to U.S. Treasury Regulations Section 1.1273-2(f)(9):
In conjunction with the Third Amendment and Consent Agreement dated as of May 20, 2016 (the “Third Amendment Effective Date”) relating to the Second Amended and Restated Term Loan Agreement dated as of January 31, 2014, among SUPERVALU INC., as Borrower, the Guarantors party thereto, the Lenders party thereto, and Goldman Sachs Bank USA, as Administrative Agent and Collateral Agent (the “Credit Agreement”), SUPERVALU INC. has concluded that the loans outstanding under the Credit Agreement as of the Third Amendment Effective Date are publicly traded for U.S. federal income tax purposes. The loans have an issue price equal to the fair market value of the loans on the Third Amendment Effective Date, which is equal to 99.875% of the outstanding principal balance of the loans on such date.