Document Entity Information - USD ($)	12 Months Ended
Document Entity Information - USD ($)	May 28, 2016	Jul. 21, 2016	Nov. 28, 2015
Document and Entity Information [Abstract]
Entity Registrant Name	MILLER HERMAN INC
Entity Central Index Key	0000066382
Document Type	10-K
Document Period End Date	May 28, 2016
Amendment Flag	false
Document Fiscal Year Focus	2016
Document Fiscal Period Focus	FY
Current Fiscal Year End Date	--05-28
Entity Well-known Seasoned Issuer	Yes
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Filer Category	Large Accelerated Filer
Entity Public Float			$ 1,907,720,297
Entity Common Stock, Shares Outstanding		60,024,981

Consolidated Statements of Comprehensive Income - USD ($) $ in Millions	12 Months Ended
	May 28, 2016	May 30, 2015	May 31, 2014
Statement of Comprehensive Income [Abstract]
Net sales	$ 2,264.9	$ 2,142.2	$ 1,882.0
Cost of sales	1,390.7	1,350.8	1,251.0
Gross margin	874.2	791.4	631.0
Operating expenses:
Selling, general, and administrative	585.6	543.9	564.3
Restructuring and impairment expenses	0.0	12.7	26.5
Design and research	77.1	71.4	65.9
Total operating expenses	662.7	628.0	656.7
Operating earnings (loss)	211.5	163.4	(25.7)
Other expenses (income):
Interest expense	15.4	17.5	17.6
Interest and other investment income	(0.8)	(0.6)	(0.4)
Other, net	0.3	1.3	0.5
Net other expenses	14.9	18.2	17.7
Earnings (loss) before income taxes	196.6	145.2	(43.4)
Income tax expense (benefit)	59.5	47.2	(21.2)
Equity earnings from nonconsolidated affiliates, net of tax	0.4	0.1	0.1
Net earnings (loss)	137.5	98.1	(22.1)
Net earnings attributable to noncontrolling interests	0.8	0.6	0.0
Net earnings (loss) attributable to Herman Miller, Inc.	$ 136.7	$ 97.5	$ (22.1)
Earnings (loss) per share — basic	$ 2.28	$ 1.64	$ (0.37)
Earnings (loss) per share — diluted	$ 2.26	$ 1.62	$ (0.37)
Other comprehensive income (loss):
Foreign currency translation adjustments (net of tax of ($0.3), $0.3, and $ - )	$ (8.8)	$ (9.7)	$ 2.9
Pension and post-retirement liability adjustments (net of tax of ($1.4), $2.2 and $(50.9))	0.5	(8.6)	83.5
Total other comprehensive income (loss)	(8.3)	(18.3)	86.4
Comprehensive income	129.2	79.8	64.3
Comprehensive income attributable to noncontrolling interests	0.8	0.6	0.0
Comprehensive income attributable to Herman Miller, Inc.	$ 128.4	$ 79.2	$ 64.3

Consolidated Statements of Comprehensive Income (Parenthetical) - USD ($) $ in Millions	12 Months Ended
	May 28, 2016	May 30, 2015	May 31, 2014
Statement of Comprehensive Income [Abstract]
Pension and post-retirement liability adjustments	$ (1.4)	$ 2.2	$ (50.9)
Other Comprehensive Income (Loss), Foreign Currency Translation Adjustment, Tax	$ (0.3)	$ 0.3	$ 0.0

Consolidated Balance Sheets - USD ($) $ in Millions	May 28, 2016	May 30, 2015
Current Assets:
Cash and cash equivalents	$ 84.9	$ 63.7
Marketable securities	7.5	5.7
Accounts and notes receivable, less allowances of $4.7 in 2016 and $3.8 in 2015	211.0	189.6
Inventories, net	128.2	129.6
Deferred income taxes	0.0	32.0
Prepaid taxes	20.4	10.0
Other	28.5	32.9
Total Current Assets	480.5	463.5
Property and Equipment:
Land and improvements	24.1	21.4
Buildings and improvements	205.7	188.9
Machinery and equipment	645.3	610.1
Construction in progress	53.9	48.2
Gross Property and Equipment	929.0	868.6
Less: Accumulated depreciation	(648.9)	(619.1)
Net Property and Equipment	280.1	249.5
Goodwill	305.3	303.1
Indefinite-lived intangibles	85.2	85.2
Other amortizable intangibles, net	50.8	52.3
Other assets	33.3	39.1
Total Assets	1,235.2	1,192.7
Current Liabilities:
Accounts payable	165.6	164.7
Accrued compensation and benefits	85.2	66.6
Accrued warranty	43.9	39.3
Unearned revenue	35.4	32.0
Other accrued liabilities	59.9	60.8
Total Current Liabilities	390.0	363.4
Long-term debt	221.9	289.8
Pension and post-retirement benefits	25.8	27.8
Other liabilities	45.8	61.0
Total Liabilities	683.5	742.0
Redeemable noncontrolling interests	27.0	30.4
Stockholders' Equity:
Preferred stock, no par value (10,000,000 shares authorized, none issued)	0.0	0.0
Common stock, $0.20 par value (240,000,000 shares authorized, 59,868,276 and 59,694,611 shares issued and outstanding in 2016 and 2015, respectively)	12.0	11.9
Additional paid-in capital	142.7	135.1
Retained earnings	435.3	330.2
Accumulated other comprehensive loss	(64.5)	(56.2)
Key executive deferred compensation	(1.1)	(1.2)
Herman Miller, Inc. Stockholders' Equity	524.4	419.8
Noncontrolling interests	0.3	0.5
Total Stockholders' Equity	524.7	420.3
Total Liabilities, Redeemable Noncontrolling Interests, and Stockholders' Equity	$ 1,235.2	$ 1,192.7

Consolidated Balance Sheets (Parenthetical) - USD ($) $ in Millions	May 28, 2016	May 30, 2015
Statement of Financial Position [Abstract]
Allowance for Doubtful Accounts Receivable, Current	$ 3.8	$ 2.8
Short Term Note Receivable Allowance	$ 0.5	$ 0.0
Preferred Stock, No Par Value	$ 0	$ 0
Preferred Stock, Shares Authorized	10,000,000	10,000,000
Preferred Stock, Shares Issued	0	0
Common Stock, Par or Stated Value Per Share	$ 0.20	$ 0.20
Common Stock, Shares Authorized	240,000,000	240,000,000
Common Stock, Shares, Outstanding	59,868,276	59,694,611

Consolidated Statement of Stockholders' Equity - USD ($) $ in Millions	Total	Preferred Stock [Member]	Common Stock	Additional Paid-In Capital	Retained Earnings	Accumulated Other Comprehensive Loss	Key Executive Deferred Compensation	Noncontrolling Interest	Restricted Stock Units Additional Paid-In Capital	Restricted Stock Additional Paid-In Capital
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Common Stock			$ 11.7
Additional paid-in capital				$ 102.9
Retained earnings					$ 323.3
Accumulated other comprehensive loss						$ (124.3)
Key Executive Deferred Compensation							$ (1.9)
Noncontrolling Interests								$ 0.0
Restricted stock units released			0.2	18.8
Repurchase and retirement of common stock (in usd)				12.7
Employee stock purchase plan (in usd)				1.8
Stock option compensation expense				2.3
Restricted stock units released (in usd)									$ 5.4	$ 0.2
Excess tax benefit for stock-based compensation				0.5
Performance stock units compensation expense				3.0
Directors' fees (in usd)				0.4
Net earnings (loss) attributable to Herman Miller, Inc.	$ (22.1)				(22.1)
Other comprehensive income (loss)	86.4					86.4
Deferred compensation plan				(0.2)			0.2
Initial origination of noncontrolling interests								0.0
Net earnings attributable to noncontrolling interests								0.0
Noncontrolling Interest, Decrease from Deconsolidation								0.0
Stock-based compensation expense								0.0
Purchase of noncontrolling interests								0.0
Dividends, Cash					(31.6)
Redemption value adjustment					0.0
Preferred Stock		$ 0.0
Common Stock			11.9
Additional paid-in capital				122.4
Retained earnings					269.6
Accumulated other comprehensive loss	(37.9)					(37.9)
Key Executive Deferred Compensation							(1.7)
Noncontrolling Interests								0.0
Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest	364.3
Restricted stock units released			0.0	5.7
Repurchase and retirement of common stock (in usd)				3.7
Employee stock purchase plan (in usd)				1.8
Stock option compensation expense				1.2
Restricted stock units released (in usd)									4.0	0.1
Excess tax benefit for stock-based compensation				0.4
Performance stock units compensation expense				3.3
Directors' fees (in usd)				0.4
Net earnings (loss) attributable to Herman Miller, Inc.	97.5				97.5
Other comprehensive income (loss)	(18.3)					(18.3)
Deferred compensation plan				(0.5)			0.5
Initial origination of noncontrolling interests								6.0
Net earnings attributable to noncontrolling interests								0.1
Noncontrolling Interest, Decrease from Deconsolidation								0.0
Stock-based compensation expense								0.2
Purchase of noncontrolling interests								(5.8)
Dividends, Cash					(33.6)
Redemption value adjustment	3.3				(3.3)
Herman Miller, Inc. Stockholders' Equity at May. 31, 2014	364.3
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Preferred Stock		0.0
Common Stock	11.9		11.9
Additional paid-in capital	135.1			135.1
Retained earnings	330.2				330.2
Accumulated other comprehensive loss	(56.2)					(56.2)
Key Executive Deferred Compensation	1.2						(1.2)
Noncontrolling Interests								0.5
Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest	420.3
Restricted stock units released			0.1	6.6
Repurchase and retirement of common stock (in usd)				14.1
Employee stock purchase plan (in usd)				2.0
Stock option compensation expense				1.9
Restricted stock units released (in usd)									$ 3.4	$ 0.0
Excess tax benefit for stock-based compensation				0.8
Performance stock units compensation expense				6.5
Directors' fees (in usd)				0.6
Net earnings (loss) attributable to Herman Miller, Inc.	136.7				136.7
Other comprehensive income (loss)	(8.3)					(8.3)
Deferred compensation plan				(0.1)			0.1
Initial origination of noncontrolling interests								0.0
Net earnings attributable to noncontrolling interests								0.3
Noncontrolling Interest, Decrease from Deconsolidation								(0.5)
Stock-based compensation expense								0.0
Purchase of noncontrolling interests								0.0
Dividends, Cash					(35.6)
Redemption value adjustment	(4.0)				4.0
Herman Miller, Inc. Stockholders' Equity at May. 30, 2015	419.8
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Preferred Stock		$ 0.0
Common Stock	12.0		$ 12.0
Additional paid-in capital	142.7			$ 142.7
Retained earnings	435.3				$ 435.3
Accumulated other comprehensive loss	(64.5)					$ (64.5)
Key Executive Deferred Compensation	1.1						$ (1.1)
Noncontrolling Interests								$ 0.3
Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest	$ 524.7

Consolidated Statement of Cash Flows - USD ($) $ in Millions	12 Months Ended
	May 28, 2016	May 30, 2015	May 31, 2014
Cash Flows from Operating Activities:
Net earnings (loss)	$ 137.5	$ 98.1	$ (22.1)
Adjustments to reconcile net earnings (loss) to net cash provided by operating activities	72.9	69.6	112.2
Net Cash Provided by Operating Activities	210.4	167.7	90.1
Cash Flows from Investing Activities:
Marketable securities purchases	(7.8)	0.0	(5.2)
Marketable securities sales	6.1	5.3	4.9
Capital expenditures	(85.1)	(63.6)	(40.8)
Proceeds from sales of property and dealers	10.7	0.6	1.3
Acquisitions, net of cash received	(3.6)	(154.0)	(6.7)
Other, net	(1.1)	(1.9)	(1.7)
Net Cash Used for Investing Activities	(80.8)	(213.6)	(48.2)
Cash Flows from Financing Activities:
Proceeds from credit facility	800.8	796.7	0.0
Repayments of Long-term Debt	0.0	50.0	0.0
Repayments of Long-term Lines of Credit	(868.8)	(706.7)	0.0
Dividends paid	(34.9)	(33.3)	(30.3)
Common stock issued	9.2	7.8	20.8
Common stock repurchased and retired	(14.1)	(3.7)	(12.7)
Excess tax benefit for stock-based compensation	1.4	0.7	1.1
Payment of contingent consideration obligation	0.0	0.0	(1.3)
Purchase of noncontrolling interests	0.0	(5.8)	0.0
Other, net	(0.1)	1.1	0.0
Net Cash Provided by (Used for) Financing Activities	(106.5)	6.8	(22.4)
Effect of exchange rate changes on cash and cash equivalents	(1.9)	1.3	(0.7)
Net Increase (Decrease) in Cash and Cash Equivalents	21.2	(37.8)	18.8
Cash and cash equivalents, Beginning of Year	63.7	101.5	82.7
Cash and Cash Equivalents, End of Year	84.9	63.7	101.5
Other Cash Flow Information
Interest paid	13.4	16.9	15.6
Income taxes paid, net of cash received	$ 57.6	$ 48.5	$ 34.5

Significant Accounting and Reporting Policies

12 Months Ended

May 28, 2016

Accounting Policies [Abstract]

Significant Accounting Policies

Significant Accounting and Reporting Policies

The following is a summary of significant accounting and reporting policies not reflected elsewhere in the accompanying financial statements.

Principles of Consolidation

The Consolidated Financial Statements include the accounts of Herman Miller, Inc. and its majority-owned domestic and foreign subsidiaries. The consolidated entities are collectively referred to as “the company.” All intercompany accounts and transactions have been eliminated in the Consolidated Financial Statements. Nonconsolidated affiliates (20-50 percent owned companies) are accounted for using the equity method.

Description of Business

The company researches, designs, manufactures, sells, and distributes interior furnishings, for use in various environments including office, healthcare, educational, and residential settings, and provides related services that support companies all over the world. The company's products are sold primarily through independent contract office furniture dealers as well as the following channels: owned contract office furniture dealers, direct customer sales, independent retailers, owned retail studios and the company's e-commerce platforms.

Fiscal Year

The company's fiscal year ends on the Saturday closest to May 31. The fiscal years ended May 28, 2016, May 30, 2015, and May 31, 2014 each contain 52 weeks.

Foreign Currency Translation

The functional currency for most of the foreign subsidiaries is their local currency. The cumulative effects of translating the balance sheet accounts from the functional currency into the United States dollar using fiscal year-end exchange rates and translating revenue and expense accounts using average exchange rates for the period is reflected as a component of “Accumulated other comprehensive loss” in the Consolidated Balance Sheets. The financial statement impact of remeasuring all foreign currency transactions into the appropriate functional currency resulted in a net loss of $0.7 million, $2.1 million, and $1.2 million for the fiscal years ended May 28, 2016, May 30, 2015, and May 31, 2014, respectively. These amounts are included in “Other, net” in the Consolidated Statements of Comprehensive Income.

Cash Equivalents

The company holds cash equivalents as part of its cash management function. Cash equivalents include money market funds, time deposit investments, and treasury bills with original maturities of less than three months. The carrying value of cash equivalents, which approximates fair value, totaled $7.5 million and $9.1 million as of May 28, 2016 and May 30, 2015, respectively. All cash equivalents are high-credit quality financial instruments, and the amount of credit exposure to any one financial institution or instrument is limited.

Marketable Securities

The company maintains a portfolio of marketable securities primarily comprised of mutual funds. These investments are held by the company's wholly owned insurance captive and are considered “available-for-sale” securities. Accordingly, they have been recorded at fair value based on quoted market prices, with the resulting net unrealized holding gains or losses reflected net of tax as a component of “Accumulated other comprehensive loss” in the Consolidated Balance Sheets.

All marketable security transactions are recognized on the trade date. Realized gains and losses on disposal of available-for-sale investments are included in “Interest and other investment income” in the Consolidated Statements of Comprehensive Income. See Note 11 of the Consolidated Financial Statements for additional disclosures of marketable securities.

Accounts Receivable Allowances

Reserves for uncollectible accounts receivable balances are based on known customer exposures, historical credit experience, and the specific identification of other potentially uncollectible accounts. Balances are written off against the reserve once the company determines the probability of collection to be remote. The company generally does not require collateral or other security on trade accounts receivable.

Concentrations of Credit Risk

Our trade receivables are primarily due from independent dealers who, in turn, carry receivables from their customers. We monitor and manage the credit risk associated with individual dealers and direct customers where applicable. Dealers are responsible for assessing and assuming credit risk of their customers and may require their customers to provide deposits, letters of credit, or other credit enhancement measures. Some sales contracts are structured such that the customer payment or obligation is direct to us. In those cases, we may assume the credit risk. Whether from dealers or customers, our trade credit exposures are not concentrated with any particular entity.

Inventories

Inventories are valued at the lower of cost or market and include material, labor, and overhead. Inventory cost is determined using the last-in, first-out (LIFO) method at manufacturing facilities in Michigan, whereas inventories of the company's other locations are valued using the first-in, first-out (FIFO) method. The company establishes reserves for excess and obsolete inventory based on prevailing circumstances and judgment for consideration of current events, such as economic conditions, that may affect inventory. The reserve required to record inventory at lower of cost or market may be adjusted in response to changing conditions. Further information on the company's recorded inventory balances can be found in Note 3 of the Consolidated Financial Statements.

Property, Equipment, and Depreciation

Property and equipment are stated at cost. The cost is depreciated over the estimated useful lives of the assets using the straight-line method. Estimated useful lives range from 3 to 10 years for machinery and equipment and do not exceed 40 years for buildings. Leasehold improvements are depreciated over the lesser of the lease term or the useful life of the asset. We capitalize certain costs incurred in connection with the development, testing, and installation of software for internal use. Software for internal use is included in property and equipment and is depreciated over an estimated useful life not exceeding 5 years. Depreciation and amortization expense is included in the Consolidated Statements of Comprehensive Income in the "Cost of sales", "Selling, general and administrative", and "Design and research" line items.

As of the end of fiscal 2016, outstanding commitments for future capital purchases approximated $14.0 million.

Goodwill and Indefinite-lived Intangible Assets

Goodwill is tested for impairment at the reporting unit level annually, or more frequently, when events or changes in circumstances indicate that the fair value of a reporting unit has more likely than not declined below its carrying value. A reporting unit is defined as an operating segment or one level below an operating segment. When testing goodwill for impairment, the company may first assess qualitative factors. If an initial qualitative assessment identifies that it is more likely than not that the carrying value of a reporting unit exceeds its estimated fair value, additional quantitative testing is performed. The company may also elect to skip the qualitative testing and proceed directly to the quantitative testing. If the quantitative testing indicates that goodwill is impaired, the carrying value of goodwill is written down to fair value.

To estimate the fair value of each reporting unit the company utilizes a weighting of the income method and the market method. The income method is based on a discounted future cash flow approach that uses a number of estimates, including revenue based on assumed growth rates, estimated costs, and discount rates based on the reporting unit's weighted average cost of capital. Growth rates for each reporting unit are estimated based on internal estimates, historical data, and external sources. The growth estimates are also used in planning for our long-term and short-term business planning and forecasting. We test the reasonableness of the inputs and outcomes of our discounted cash flow analysis against comparable market data. The market method is based on financial multiples of companies comparable to each reporting unit and applies a control premium. The carrying value of each reporting unit represents the assignment of various assets and liabilities, excluding corporate assets and liabilities, such as cash, investments, and debt.

Intangible assets with indefinite useful lives are not subject to amortization and are evaluated annually for impairment, or more frequently, when events or changes in circumstances indicate that the fair value of an intangible asset may not be recoverable. The company utilizes the relief from royalty methodology to test for impairment. The primary assumptions for the relief from royalty method include revenue forecasts, royalty rates, and discount rates. The company measures and records an impairment loss for the excess of the carrying value of the asset over its fair value. The company's indefinite-lived intangible assets consist of certain trade names valued at approximately $85.2 million as of the end of both fiscal year 2016 and 2015. These assets have indefinite useful lives.

The company recognized asset impairment expense totaling $10.8 million associated with the POSH trade name for the fiscal year 2015, which was recorded within the "Corporate" category within segment reporting. The POSH trade name asset is included within the ELA Furniture Solutions segment and as of the end of fiscal 2015, the carrying value was zero. During the fiscal year 2014, the company recorded impairment expenses of $21.4 million associated with the Nemschoff and POSH trade names. These impairment expenses are recorded in the "Restructuring and impairment expenses" line item within the Consolidated Statements of Comprehensive Income and are included in the "Corporate" category within the segment reporting. The trade name assets represent level 3 fair value measurements and these assets are recorded at fair value only if an impairment charge is recognized.

Goodwill and other indefinite-lived assets included in the Consolidated Balance Sheets consist of the following:



(In millions)	Goodwill			Indefinite-lived Intangible Assets			Total Goodwill and Indefinite-lived Intangible Assets
Balance, May 31, 2014	228.2			40.9			269.1
Foreign currency translation adjustments	(0.7		)	—			(0.7		)
DWR Acquisition	75.6			55.1			130.7
Impairment charges	—			(10.8		)	(10.8		)
Balance, May 30, 2015	$	303.1		$	85.2		$	388.3
Foreign currency translation adjustments	(0.4		)	—			(0.4		)
Sale of owned dealer	(0.6		)	—			(0.6		)
Acquisition of George Nelson Bubble Lamp product line	3.2			—			3.2
Balance, May 28, 2016	305.3			85.2			390.5

Goodwill and indefinite-lived intangible assets stemming from the acquisition of Design Within Reach ("DWR") in fiscal 2015 and the George Nelson Bubble Lamp Product Line in fiscal 2016 are included within the Consumer reportable segment.

Long-Lived Assets

The company reviews other long-lived assets for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset or an asset group may not be recoverable. Each impairment test is based on a comparison of the carrying amount of the asset or asset group to the future undiscounted net cash flows expected to be generated by the asset or asset group, or in some cases, by prices for similar assets. If such assets are considered to be impaired, the impairment amount to be recognized is the amount by which the carrying value of the assets exceeds their fair value.

Impairment expense of $4.0 million was recording during fiscal 2014 related to property in Ningbo, China. This was due to the acquisition of manufacturing-related assets, including a production facility and related equipment, in Dongguan, China, and as a result, the company decided not to pursue the construction of a new manufacturing and distribution facility on the previously acquired property in Ningbo. The company evaluated the fair value of this property and recorded an asset impairment equal to the excess of carrying value over fair value. This impairment charge was recorded in "Restructuring and impairment expenses", classified in the "Corporate" category for segment reporting purposes, and represents a level 3 fair value measurement.

During the third quarter of fiscal 2015, the company entered into an agreement for the sale of the property in Ningbo, China, and subsequent to the end of fiscal 2015, the company completed the sale of the Ningbo property for cash consideration of approximately $4.2 million.

Amortizable intangible assets within "Other amortizable intangibles, net" in the Consolidated Balance Sheets consist primarily of patents, trademarks, and customer relationships. The "customer relationships" intangible asset is comprised of relationships with customers and specifiers and networks and relationships with dealers and distributors. Refer to the following table for the combined gross carrying value and accumulated amortization for these amortizable intangibles.



	May 28, 2016
(In millions)	Patent and Trademarks		Customer Relationships		Other		Total
Gross carrying value	$	19.8	$	55.7	$	7.5	$	83.0
Accumulated amortization	12.3		15.9		4.0		32.2
Net	$	7.5	$	39.8	$	3.5	$	50.8

	May 30, 2015
	Patent and Trademarks		Customer Relationships		Other		Total
Gross carrying value	$	18.8	$	55.3	$	5.0	$	79.1
Accumulated amortization	11.7		12.0		3.1		26.8
Net	$	7.1	$	43.3	$	1.9	$	52.3

The company amortizes these assets over their remaining useful lives using the straight-line method over periods ranging from 1.5 years to 20 years or on an accelerated basis to reflect the expected realization of the economic benefits. It is estimated that the weighted-average remaining useful life of patents and trademarks is approximately 5.5 years and the weighted-average remaining useful life of customer relationships is 10 years.

Estimated amortization expense on existing amortizable intangible assets as of May 28, 2016, for each of the succeeding five fiscal years is as follows:



(In millions)
2017	$	6.3
2018	$	6.3
2019	$	5.7
2020	$	5.7
2021	$	5.7

Self-Insurance

The company is partially self-insured for general liability, workers' compensation, and certain employee health and dental benefits under insurance arrangements that provide for third-party coverage of claims exceeding the company's loss retention levels. The company's health benefit retention levels do not include an aggregate stop loss policy. The company's retention levels designated within significant insurance arrangements as of May 28, 2016, are as follows:



(In millions)	Retention Level (per occurrence)
General liability and auto liability/physical damage	$	1.00
Workers' compensation and property	$	0.75

The company accrues for its self-insurance arrangements based on actuarially-determined liabilities, which are recorded in “Other liabilities” in the Consolidated Balance Sheets. The value of the liability as of May 28, 2016 and May 30, 2015 was $10.6 million and $9.5 million, respectively. The actuarial valuations are based on historical information along with certain assumptions about future events. Changes in assumptions for such matters as legal actions, medical costs, and changes in actual experience could cause these estimates to change. The general and workers' compensation liabilities are managed through the company's wholly-owned insurance captive.

Redeemable Noncontrolling Interests

Certain minority shareholders in the company's subsidiary Herman Miller Consumer Holdings, Inc. have the right, at specified times over a period of five years, to require the company to acquire portions of their ownership interest in those entities at fair value. Their interests in these subsidiaries are classified outside permanent equity in the Consolidated Balance Sheets and are carried at the current estimated redemption amounts.

The redemption amounts have been estimated based on the fair value of the subsidiary, which was determined based on a weighting of the discounted cash flow and market methods. The discounted cash flow analysis used the present value of projected cash flows and a residual value. To determine the discount rate for the discounted cash flow method, a market-based approach was used to select the discount rates used. Market multiples for comparable companies were used for the market method of valuation. The fair value of the subsidiary is sensitive to changes in projected revenues and costs, the discount rate, and the forward multiples of the comparable companies.

Changes in the estimated redemption amounts of the noncontrolling interests, subject to put options, are reflected at each reporting period with a corresponding adjustment to Retained earnings. Future reductions in the carrying amounts are subject to a “floor” amount that is equal to the fair value of the redeemable noncontrolling interests at the time they were originally recorded. See Note 16 - Redeemable Noncontrolling Interests for additional information.

Research, Development, and Other Related Costs

Research, development, pre-production, and start-up costs are expensed as incurred. Research and development ("R&D") costs consist of expenditures incurred during the course of planned research and investigation aimed at discovery of new knowledge useful in developing new products or processes. R&D costs also include the significant enhancement of existing products or production processes and the implementation of such through design, testing of product alternatives, or construction of prototypes. R&D costs included in “Design and research” expense in the accompanying Consolidated Statements of Comprehensive Income are $62.4 million, $56.7 million, and $53.9 million, in fiscal 2016, 2015, and 2014, respectively.

Royalty payments made to designers of the company's products as the products are sold are a variable cost based on product sales. These expenses totaled $14.7 million, $14.7 million, and $12.0 million in fiscal years 2016, 2015, and 2014 respectively. They are included in "Design and research" expense in the accompanying Consolidated Statements of Comprehensive Income.

Customer Payments and Incentives

We offer various sales incentive programs to our customers, such as rebates and discounts. Programs such as rebates and discounts are adjustments to the selling price and are therefore characterized as a reduction to net sales.

Revenue Recognition

The company recognizes revenue on sales through its network of independent contract furniture dealers and independent retailers once the related product is shipped and title passes. In situations where products are sold through subsidiary dealers or directly to the end customer, revenue is recognized once the related product is shipped to the end customer and installation, if applicable, is substantially complete. Offers such as rebates and discounts are recorded as reductions to net sales. Unearned revenue occurs during the normal course of business due to advance payments from customers for future delivery of products and services.

In addition to independent retailers, the company also sells product through owned retail channels, including e-commerce and DWR retail studios. These sales may include provisions involving a right of return. The company reduces revenue for an estimate of potential future product returns related to current period product revenue. When developing the allowance for sales returns, the company considers historical returns and current economic trends.

Shipping and Handling Expenses

The company records shipping and handling related expenses under the caption “Cost of sales” in the Consolidated Statements of Comprehensive Income.

Cost of Sales

We include material, labor, and overhead in cost of sales. Included within these categories are items such as freight charges, warehousing costs, internal transfer costs, and other costs of our distribution network.

Selling, General, and Administrative

We include costs not directly related to the manufacturing of our products in the "Selling, general, and administrative" line item within the Consolidated Statements of Comprehensive Income. Included in these expenses are items such as compensation expense, rental expense, warranty expense, and travel and entertainment expense.

Income Taxes

Deferred tax assets and liabilities are recognized for the expected future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are measured using the enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to reverse.

The company's annual effective tax rate is based on income, statutory tax rates, and tax planning strategies available in the various jurisdictions the company operates. Complex tax laws can be subject to different interpretations by the company and the respective government authorities. Significant judgment is required in evaluating tax positions and determining our tax expense. Tax positions are reviewed quarterly and tax assets and liabilities are adjusted as new information becomes available.

In evaluating the company's ability to recover deferred tax assets within the jurisdiction from which they arise, the company considers all positive and negative evidence. These assumptions require significant judgment about forecasts of future taxable income.

Stock-Based Compensation

The company has several stock-based compensation plans, which are described in Note 9 of the Consolidated Financial Statements. Our policy is to expense stock-based compensation using the fair-value based method of accounting for all awards granted.

Earnings per Share

Basic earnings per share (EPS) excludes the dilutive effect of common shares that could potentially be issued, due to the exercise of stock options or the vesting of restricted shares, and is computed by dividing net earnings by the weighted-average number of common shares outstanding for the period. Diluted EPS is computed by dividing net earnings by the sum of the weighted-average number of shares outstanding, plus all dilutive shares that could potentially be issued. The company also evaluates the impact on EPS of all participating securities under the two-class method. Refer to Note 8 of the Consolidated Financial Statements for further information regarding the computation of EPS.

Comprehensive Income

Comprehensive income consists of net earnings, foreign currency translation adjustments, unrealized holding gain (loss) on available-for-sale securities and pension liability adjustments. Refer to Note 15 of the Consolidated Financial Statements for further information regarding comprehensive income.

Use of Estimates in the Preparation of Financial Statements

The preparation of financial statements in conformity with accounting principles generally accepted in the United States requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.

Fair Value

The company classifies and discloses its fair value measurements in one of the following three categories:


•	Level 1 — Financial instruments with unadjusted, quoted prices listed on active market exchanges.


•	Level 2 — Financial instruments lacking unadjusted, quoted prices from active market exchanges, including over-the-counter traded financial instruments. Financial instrument values are determined using prices for recently traded financial instruments with similar underlying terms and direct or indirect observational inputs, such as interest rates and yield curves at commonly quoted intervals.


•	Level 3 — Financial instruments not actively traded on a market exchange and there is little, if any, market activity. Values are determined using significant unobservable inputs or valuation techniques.

See Note 11 of the Consolidated Financial Statements for the required fair value disclosures.

Foreign Currency Forward Contracts Not Designated as Hedges

The company transacts business in various foreign currencies and has established a program that primarily utilizes foreign currency forward contracts to offset the risks associated with the effects of certain foreign currency exposures. Under this program, the company's strategy is to have increases or decreases in our foreign currency exposures offset by gains or losses on the foreign currency forward contracts to mitigate the risks and volatility associated with foreign currency transaction gains or losses. These foreign currency exposures typically arise from net liability or asset exposures in non-functional currencies on the balance sheets of our foreign subsidiaries. These foreign currency forward contracts generally settle within 30 days and are not used for trading purposes. These forward contracts are not designated as hedging instruments. Accordingly, we record the fair value of these contracts as of the end of the reporting period in the Consolidated Balance Sheets with changes in fair value recorded within the Consolidated Statements of Comprehensive Income. The balance sheet classification for the fair values of these forward contracts is to "Other" current assets for unrealized gains and to "Other accrued liabilities" for unrealized losses. The Consolidated Statements of Comprehensive Income classification for the fair values of these forward contracts is to "Other expenses (income): Other, net", for both realized and unrealized gains and losses.

The notional amounts of the forward contracts held to purchase and sell U.S. dollars in exchange for other major international currencies were $64.3 million and $34.7 million as of May 28, 2016 and May 30, 2015, respectively. The notional amounts of the foreign currency forward contracts held to purchase and sell British pound sterling in exchange for other major international currencies were £31.2 million and £18.0 million as of May 28, 2016 and May 30, 2015, respectively. The company also has other forward contracts related to other currency pairs at varying notional amounts.

The effects of derivative instruments on the consolidated financial statements were as follows for the fiscal years ended 2016 and 2015 (amounts presented exclude any income tax effects):

Fair Value of Derivative Instruments in Consolidated Balance Sheets



(In millions)	Balance Sheet Location	May 28, 2016		May 30, 2015
Foreign currency forward contracts	Current Assets: Other	$	0.5	$	0.7
Foreign currency forward contracts	Current Liabilities: Other Accrued Liabilities	$	0.8	$	0.2

Effects of Derivative Instruments on Income



(In millions)		Fiscal Year
	Statement of Comprehensive Income Location	May 28, 2016			May 30, 2015			May 31, 2014
(Gain)/loss recognized on foreign currency forward contracts	Other expenses (income): Other, net	$	(0.7	)	$	(2.1	)	$	(0.1	)

New Accounting Standards



Recently Issued Accounting Standards Not Yet Adopted
Standard	Description	Effective Date	Effect on the Financial Statements or Other Significant Matters

Simplifying the Measurement of Inventory	Under the updated standard, an entity should measure inventory that is measured using either the first-in, first-out ("FIFO") or average cost methods at the lower of cost and net realizable value. Net realizable value is the estimated selling price in the ordinary course of business, less reasonably predictable costs of completion, disposal, and transportation. The updated standard should be applied prospectively.	June 4, 2017	The company is currently evaluating the impact of adopting this guidance.

Improvements to Employee Share-Based Payment Accounting	The standard simplifies several aspects of the accounting for share-based payment awards to employees, including the accounting for income taxes, forfeitures, statutory tax withholding requirements and classification in the statement of cash flows. Different adoption methodologies exist (retrospectively, modified-retrospectively, or prospectively) for the various different features of the standard being updated.	June 4, 2017	The company is currently evaluating the impact of adopting this guidance.

Revenue from Contracts with Customers	The standard outlines a single comprehensive model for entities to use in accounting for revenue arising from contracts with customers and supersedes most current revenue recognition guidance, including industry-specific guidance. The core principle of the revenue model is that an entity should recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. The standard is designed to create greater comparability for financial statement users across industries and jurisdictions and also requires enhanced disclosures. The standard allows for two adoption methods, a full retrospective or modified retrospective approach.	June 3, 2018	The company is currently evaluating the possible adoption methodologies and the implications of adoption on the consolidated financial statements.

Financial Instruments - Overall: Recognition and Measurement of Financial Assets and Financial Liabilities	The standard provides guidance for the measurement, presentation and disclosure of financial assets and liabilities. The standard requires entities to measure equity investments that do not result in consolidation and are not accounted for under the equity method at fair value and recognize any change in fair value in net income. The standard does not permit early adoption and at adoption a cumulative-effect adjustment to beginning retained earnings should be recorded.	June 3, 2018	The company is currently evaluating the impact of adopting this guidance.

Leases	Under the updated standard a lessee's rights and obligations under most leases, including existing and new arrangements, would be recognized as assets and liabilities, respectively, on the balance sheet. The standard must be adopted under a modified retrospective approach and early adoption is permitted.	June 2, 2019	The standard is expected to have a significant impact on our Consolidated Financial Statements, however the company is currently evaluating the impact.

Correction of Immaterial Error

In the second quarter of fiscal 2016, the company made an adjustment to correct an immaterial error related to the accrual for product warranties. As a result of this correction, the company adjusted Accrued warranty, Other noncurrent assets (to capture the impact of adjusting deferred taxes), and Retained earnings by $12.5 million, $4.7 million, and $7.8 million, respectively. The adjustment impacts the Consolidated Balance Sheets as of May 30, 2015, the Consolidated Statement of Stockholders’ Equity as of May 31, 2014, Note 13 - Warranties, Guarantees, and Contingencies, and Note 14 - Operating Segments. This correction had no impact on earnings or cash flows.

Acquisitions and Divestitures

12 Months Ended

May 28, 2016

Business Combinations [Abstract]

Business Combination Disclosure

Acquisitions and Divestitures

George Nelson Bubble Lamp Product Line Acquisition

On September 17, 2015, the company acquired certain assets associated with the George Nelson Bubble Lamp product line which together constituted the acquisition of a business. Consideration transferred to acquire the assets consisted of $3.6 million in cash transferred during the second quarter of fiscal 2016 and an additional component of performance-based contingent consideration with a fair value of $2.7 million as of the acquisition date.

The assets acquired included an exclusive manufacturing agreement and customer relationships with fair values of $2.5 million and $0.6 million, respectively, each having a useful life of 10 years. The excess of the purchase consideration over the fair value of the net assets acquired was $3.2 million and recognized as goodwill within the Consumer reportable segment. The total amount of this goodwill is deductible for tax purposes and the impact on net sales and net earnings during the fiscal year was nominal. The company has finalized the purchase accounting for the acquisition of the George Nelson Bubble Lamp product line.

Design Within Reach Acquisition

On July 28, 2014, the company acquired the majority of the outstanding equity of Design Within Reach, Inc. ("DWR"), a Stamford, Connecticut based, leading North American marketer and seller of modern furniture, lighting, and accessories primarily serving consumers and design trade professionals. The acquisition of DWR advances the company's strategy of being both an industry brand and a consumer brand by expanding the company's reach into the consumer sector.

The company purchased an ownership interest in DWR equal to approximately 81 percent for $155.2 million in cash. Subsequent to the initial transaction, the company acquired an additional 4 percent of DWR stock from the remaining public shareholders for approximately $5.8 million in cash, all of which was paid during the first and second quarters of fiscal 2015. The remaining 15 percent of DWR stock was contributed by DWR executives into the newly formed consumer business subsidiary and the company contributed the assets of the existing Herman Miller Consumer business. After these transactions, the redeemable noncontrolling interests in the newly formed subsidiary, known as Herman Miller Consumer Holdings, Inc. ("HMCH"), were approximately 7 percent. The remaining HMCH shareholders have a put option to require the company to purchase their remaining interest over a five years period from the date of issuance of such shares. As a result, these noncontrolling interests are not included within Stockholders' Equity within the Condensed Consolidated Balance Sheets, but rather are included within Redeemable noncontrolling interests.

DWR acquisition-related expenses were $2.2 million during fiscal year 2015. These expenses included legal and professional services fees.



Assets Acquired and Liabilities Assumed on July 28, 2014
(In millions)	Fair Value
Purchase price	$	155.2
Fair value of the assets acquired:
Cash	1.2
Accounts receivable	2.2
Inventory	47.4
Current deferred tax asset	1.5
Other current assets	5.5
Goodwill	75.6
Other intangible assets	68.5
Property	32.0
Other long term assets	2.4
Total assets acquired	236.3
Fair value of liabilities assumed:
Accounts payable	20.8
Accrued compensation and benefits	1.6
Other accrued liabilities	12.3
Long term deferred tax liability	14.5
Other long term liabilities	0.4
Total liabilities assumed	49.6
Redeemable noncontrolling interests	25.7
Noncontrolling interests	5.8
Net assets acquired	$	155.2

The goodwill stemming from the transaction in the amount of $75.6 million was recorded as "Goodwill" in the Condensed Consolidated Balance Sheets and allocated to the Consumer reportable segment. The goodwill recognized is attributable primarily to the assembled workforce and expected synergies from DWR and the total amount of this goodwill is not deductible for tax purposes.

Other intangible assets acquired as a result of the acquisition of DWR were valued at $68.5 million. These amounts are reflected in the values presented in the following table:



Intangible Assets Acquired from the DWR Acquisition
(In millions)	Fair Value		Useful Life
Trade Names and Trademarks	$	55.1	Indefinite
Exclusive Distribution Agreements	0.2		1.5 years
Customer Relationships	12.0		10 - 16 years
Product Development Designs	1.2		7 years
Total Intangible Assets Acquired	$	68.5

Inventories

12 Months Ended

May 28, 2016

Inventory Disclosure [Abstract]

Inventory Disclosure

Inventories



(In millions)	May 28, 2016		May 30, 2015
Finished goods and work in process	$	102.1	$	106.5
Raw materials	26.1		23.1
Total	$	128.2	$	129.6

Inventories valued using LIFO amounted to $22.8 million and $22.3 million as of May 28, 2016 and May 30, 2015, respectively. If all inventories had been valued using the first-in first-out method, inventories would have been $140.4 million and $142.1 million at May 28, 2016 and May 30, 2015, respectively.

Investments in Nonconsolidated Affiliates

12 Months Ended

May 28, 2016

Equity Method Investments and Joint Ventures [Abstract]

Equity Method Investments and Joint Ventures Disclosure

Investments in Nonconsolidated Affiliates

The company had an ownership interest in four nonconsolidated affiliates at May 28, 2016. Refer to the company's ownership percentages shown below:



Ownership Interest	May 28, 2016	May 30, 2015
Kvadrat Maharam Arabia DMCC	50.0%	50.0%
Kvadrat Maharam Pty Limited	50.0%	50.0%
Kvadrat Maharam Turkey JSC	50.0%	50.0%
Danskina B.V.	50.0%	50.0%

The Kvadrat Maharam nonconsolidated affiliates are distribution entities that are engaged in selling decorative upholstery, drapery, and wall covering products. Danskina B.V. is a manufacturer and distributor of designer rugs and floor covering products.

At May 28, 2016, the company's investment value in Kvadrat Maharam Pty was $1.8 million more than the company's proportionate share of the underlying net assets ($1.9 million more at May 30, 2015). This difference was driven by a step-up in fair value of the investment in Kvadrat Maharam Pty, stemming from the Maharam business combination. This amount is considered to be a permanent basis difference.

At May 28, 2016 and May 30, 2015 the company's investment value in Danskina B.V. was $1.1 million more than the company's proportionate share of the underlying net assets. This amount represents the difference in value between the capital contribution made to the joint venture by Maharam and the proportionate share of equity received. This amount is considered to be a permanent basis difference.

The company's investment in its nonconsolidated affiliates was $4.2 million at May 28, 2016 and $4.2 million at May 30, 2015. The company's proportionate share of equity earnings from these companies was $0.4 million for the year ended May 28, 2016, $0.1 million for the year ended May 30, 2015 and $0.1 million for the year ended May 31, 2014.

For the year ended May 28, 2016, sales to nonconsolidated affiliates were $2.5 million and purchases from nonconsolidated affiliates were $0.9 million. Receivables from nonconsolidated affiliates were $0.4 million and payables to nonconsolidated affiliates were $0.1 million as of May 28, 2016.

For the year ended May 30, 2015, sales to nonconsolidated affiliates were $2.5 million and purchases from nonconsolidated affiliates were $0.5 million. Receivables from nonconsolidated affiliates were $0.4 million and payables to nonconsolidated affiliates were $0.1 million as of May 30, 2015.

For the year ended May 31, 2014, sales to nonconsolidated affiliates were $1.7 million and purchases from nonconsolidated affiliates were $0.4 million.

Long-Term Debt

12 Months Ended

May 28, 2016

Debt Disclosure [Abstract]

Long-term Debt

Long-Term Debt

Long-term debt consisted of the following obligations:



(In millions)	May 28, 2016		May 30, 2015
Series B senior notes, 6.42%, due January 3, 2018	$	149.9	$	149.8
Debt securities, 6.0%, due March 1, 2021	50.0		50.0
Syndicated Revolving Line of Credit, due July 2019	22.0		90.0
Total	$	221.9	$	289.8

On January 3, 2015, $50.0 million of the company’s Series A senior notes became due and payable. This debt was paid through the use of borrowings on the company’s revolving line of credit.

During the first quarter of fiscal 2015, the company entered into a third amendment and restatement of its syndicated revolving line of credit, which provides the company with up to $250 million in revolving variable interest borrowing capacity and includes an "accordion feature" allowing the company to increase, at its option and subject to the approval of the participating banks, the aggregate borrowing capacity of the facility by $125 million. The facility expires in July 2019 and outstanding borrowings bear interest at rates based on the prime rate, federal funds rate, LIBOR, or negotiated rates as outlined in the agreement. Interest is payable periodically throughout the period if borrowings are outstanding. As of May 28, 2016, the total debt outstanding related to borrowings against this facility was $22.0 million. Of the borrowings against this facility, $18.0 million has an interest rate of 1.28 percent and the remaining $4.0 million has an interest rate of 1.29 percent. These borrowings are included within Long-term debt in the Consolidated Balance Sheet. As of May 28, 2016, the total usage against the facility was $30.7 million, of which $8.7 million related to outstanding letters of credit. As of May 30, 2015, total usage against this facility was $98.3 million, of which $8.3 million related to outstanding letters of credit.

The company has access to foreign revolving lines of credit, in the amount of approximately $12.8 million, that can be used to meet working capital cash flow needs within Asia. As of May 28, 2016 and May 30, 2015, there were no borrowings against these facilities.

Our senior notes and the unsecured senior revolving credit facility restrict, without prior consent, our borrowings, capital leases, and the sale of certain assets. In addition, we have agreed to maintain certain financial performance ratios, which include a maximum leverage ratio covenant, which is measured by the ratio of debt to trailing four quarter adjusted EBITDA (as defined in the credit agreement) and is required to be less than 3.5:1, except that we may elect, under certain conditions, to increase the maximum Leverage Ratio to 4:1 for four consecutive fiscal quarter end dates. The covenants also require a minimum interest coverage ratio, which is measured by the ratio of trailing four quarter EBITDA to trailing four quarter interest expense (as defined in the credit agreement) and is required to be greater than 4:1. Adjusted EBITDA is generally defined in the credit agreement as EBITDA adjusted by certain items which include non-cash share-based compensation, non-recurring restructuring costs, legacy pension expenses and extraordinary items. At May 28, 2016 and May 30, 2015, the company was in compliance with all of these restrictions and performance ratios.

Annual maturities of long-term debt for the five fiscal years subsequent to May 28, 2016, are as follows:



(In millions)
2017	$	—
2018	$	149.9
2019	$	—
2020	$	22.0
2021	$	50.0
Thereafter	$	—

Operating Leases

12 Months Ended

May 28, 2016

Leases [Abstract]

Leases of Lessee Disclosure

Operating Leases

The company leases real property and equipment under agreements that expire on various dates. Certain leases contain renewal provisions and generally require the company to pay utilities, insurance, taxes, and other operating expenses.

Future minimum rental payments required under operating leases that have non-cancelable lease terms as of May 28, 2016, are as follows:



(In millions)
2017	$	38.9
2018	$	37.9
2019	$	34.8
2020	$	31.0
2021	$	28.2
Thereafter	$	147.2

Total rental expense charged to operations was $45.6 million, $40.2 million, and $25.6 million, in fiscal 2016, 2015, and 2014, respectively. Substantially all such rental expense represented the minimum rental payments under operating leases.

Employee Benefit Plans

12 Months Ended

May 28, 2016

Compensation and Retirement Disclosure [Abstract]

Compensation and Employee Benefit Plans

Employee Benefit Plans

The company maintains retirement benefit plans for substantially all of its employees.

Pension Plans and Post-Retirement Medical Insurance

The company offers certain employees retirement benefits under domestic defined benefit plans. The company provides healthcare benefits to employees who retired from service on or before a qualifying date in 1998. As of the qualifying date, the company discontinued offering post-retirement medical to future retirees. Benefits to qualifying retirees under this plan are based on the employee's years of service and age at the date of retirement. In addition to the domestic pension and retiree healthcare plan, one of the company's wholly owned foreign subsidiaries has a defined-benefit pension plan based upon an average final pay benefit calculation. The measurement date for the company's principal domestic and international pension plans, as well as its post-retirement medical plan, is the last day of the fiscal year.

During fiscal 2014, the company settled the remaining obligations associated with its primary domestic defined benefit pension plans. Plan participants received vested benefits from the plan assets by electing either a lump sum distribution, roll-over contribution to other 401(k) or individual retirement plans, or an annuity contract with a qualifying third-party provider. As a result of the settlement, the company was relieved of any further obligation. Pension settlement charges of $158.2 million, before tax, were recorded during fiscal year 2014. The settlement expenses included the pre-tax reclassifications of actuarial gains and losses from accumulated other comprehensive loss of $137.7 million, and cash contributions to the plan of $48.8 million, net of the outstanding pension plan liability prior to settlement. Cost of goods sold included $49.3 million of the settlement expense, while $108.9 million of the expense was included in operating expenses. After the settlement, the remaining pension assets of $0.9 million were transferred to the company's defined contribution 401(k) plan. The primary domestic defined-benefit plan included benefits determined by a cash balance calculation. Benefits under this plan were based upon an employee's years of service and earnings.

Benefit Obligations and Funded Status

The following table presents, for the fiscal years noted, a summary of the changes in the projected benefit obligation, plan assets and funded status of the company's domestic and international pension plans and post-retirement plan:



	Pension Benefits												Post-Retirement Benefits
	2016						2015						2016			2015
(In millions)	Domestic			International			Domestic			International
Change in benefit obligation:
Benefit obligation at beginning of year	$	1.1		$	112.0		$	1.1		$	105.4		$	7.7		$	7.5
Interest cost	—			3.8			—			4.3			0.2			0.2
Foreign exchange impact	—			(4.6		)	—			(9.8		)	—			—
Actuarial (gain)/loss	—			(4.4		)	—			15.0			(1.3		)	0.8
Benefits paid	(0.1		)	(2.4		)	—			(2.9		)	(0.7		)	(0.8		)
Benefit obligation at end of year	$	1.0		$	104.4		$	1.1		$	112.0		$	5.9		$	7.7

Change in plan assets:
Fair value of plan assets at beginning of year	$	—		$	92.0		$	—		$	94.8		$	—		$	—
Actual return on plan assets	—			(1.3		)	—			8.0			—			—
Foreign exchange impact	—			(3.7		)	—			(8.5		)	—			—
Employer contributions	0.1			0.4			—			0.6			0.7			0.8
Benefits paid	(0.1		)	(2.4		)	—			(2.9		)	(0.7		)	(0.8		)
Fair value of plan assets at end of year	$	—		$	85.0		$	—		$	92.0		$	—		$	—

Funded status:
Under funded status at end of year	$	(1.0	)	$	(19.4	)	$	(1.1	)	$	(20.0	)	$	(5.9	)	$	(7.7	)

Components of the amounts recognized in the Consolidated Balance Sheets:
Current liabilities	$	(0.1	)	$	—		$	(0.1	)	$	—		$	(0.7	)	$	(0.9	)
Non-current liabilities	$	(0.9	)	$	(19.4	)	$	(1.0	)	$	(20.0	)	$	(5.2	)	$	(6.8	)

Components of the amounts recognized in accumulated other comprehensive loss before the effect of income taxes:
Unrecognized net actuarial loss (gain)	$	0.3		$	39.3		$	0.3		$	41.6		$	(0.2	)	$	1.1
Unrecognized prior service cost (credit)	—			—			—			—			—			—
Accumulated other comprehensive loss	$	0.3		$	39.3		$	0.3		$	41.6		$	(0.2	)	$	1.1

The accumulated benefit obligation for the company's domestic pension benefit plans totaled $1.0 million as of the end of fiscal 2016 and $1.1 million as of the end of fiscal 2015. For its international plans, the accumulated benefit obligation totaled $100.8 million and $108.9 million as of fiscal 2016 and fiscal 2015, respectively.

The following table is a summary of the annual cost of the company's pension and post-retirement plans:



Components of Net Periodic Benefit Costs and Other Changes Recognized in Other Comprehensive Income:
	Pension Benefits									Post-Retirement Benefits
(In millions)	2016			2015			2014			2016		2015		2014
Domestic:
Interest cost	$	—		$	—		$	5.2		$	0.2	$	0.2	$	0.3
Expected return on plan assets	—			—			(3.6		)	—		—		—
Net amortization	—			—			4.7			—		—		—
Settlement Loss	—			—			158.2			—		—		—
Net periodic benefit cost	$	—		$	—		$	164.5		$	0.2	$	0.2	$	0.3

International:
Interest cost	$	3.8		$	4.3		$	4.2
Expected return on plan assets	(5.4		)	(5.5		)	(5.2		)
Net amortization	2.8			1.8			1.8
Net periodic benefit cost	$	1.2		$	0.6		$	0.8



Other Changes in Plan Assets and Benefit Obligations Recognized in Other Comprehensive (Income):
	Pension Benefits						Post-Retirement Benefits
(In millions)	2016			2015			2016			2015
Domestic:
Net actuarial (gain) loss	$	—		$	—		$	(1.3	)	$	0.8
Net amortization	—			—			—			—
Total recognized in other comprehensive (income) loss	$	—		$	—		$	(1.3	)	$	0.8

International:
Net actuarial loss	$	2.2		$	11.8
Net amortization	(2.8		)	(1.8		)
Total recognized in other comprehensive (income) loss	$	(0.6	)	$	10.0

The net actuarial loss, included in accumulated other comprehensive loss (pretax), expected to be recognized in net periodic benefit cost during fiscal 2017 is $2.5 million.

Actuarial Assumptions

The weighted-average actuarial assumptions used to determine the benefit obligation amounts and the net periodic benefit cost for the company's pension and post-retirement plans are as follows:



The weighted-average used in the determination of net periodic benefit cost:
	2016		2015		2014
(Percentages)	Domestic	International	Domestic	International	Domestic	International
Discount rate	3.41	3.50	3.44	4.40	3.43	4.40
Compensation increase rate	n/a	3.20	n/a	3.35	n/a	3.50
Expected return on plan assets	n/a	6.10	n/a	6.10	n/a	6.00

The weighted-average used in the determination of the projected benefit obligations:
Discount rate	3.51	3.43	3.41	3.50	3.44	4.40
Compensation increase rate	n/a	2.95	n/a	3.20	n/a	3.35

Effective May 28, 2016, the company changed the method it uses to estimate the interest component of net periodic benefit cost for pension and other postretirement benefits. Historically, the company has estimated the interest cost component utilizing a single weighted-average discount rate derived from the yield curve used to measure the benefit obligation at the beginning of the period. The company has elected to utilize a full yield curve approach in the estimation of interest cost by applying the specific spot rates along the yield curve used in the determination of the benefit obligation to the relevant projected cash flows. The company has made this change to provide a more precise measurement of interest cost by improving the correlation between projected benefit cash flows to the corresponding spot yield curve rates. The company accounted for this change as a change in accounting estimate and accordingly will account for it prospectively. The company estimates the impact of this change on the consolidated earnings for fiscal 2017 will be a reduction of the interest cost component of net periodic benefit cost of approximately $0.4 million. For fiscal 2016, the use of the full yield curve approach did not impact how the company measured the total benefit obligations at year end or the annual net periodic benefit cost as any change in the interest cost component is completely offset by the actuarial gain or loss measured at year end, which is immediately recognized in the income statement. Accordingly, this change in estimate did not impact the Consolidated Statement of Comprehensive Income for the fiscal year ended May 28, 2016.

In calculating post-retirement benefit obligations for fiscal 2016, a 7.9 percent annual rate of increase in the per capita cost of covered healthcare benefits was assumed for 2016, decreasing gradually to 4.3 percent by 2038 and remaining at that level thereafter. For purposes of calculating post-retirement benefit costs, a 7.1 percent annual rate of increase in the per capita cost of covered healthcare benefits was assumed for 2016, decreasing gradually to 4.5 percent by 2029 and remaining at that level thereafter.

Assumed health care cost-trend rates have a significant effect on the amounts reported for retiree health care costs. A one-percentage-point change in the assumed health care cost-trend rates would have the following effects:



(In millions)	1 Percent Increase		1 Percent Decrease
Effect on total fiscal 2016 service and interest cost components	$	—	$	—
Effect on post-retirement benefit obligation at May 28, 2016	$	0.2	$	(0.2	)

Plan Assets and Investment Strategies

The assets related to the company's primary domestic employee benefit plans were liquidated in connection with the plan termination that occurred during fiscal 2014. Accordingly, plan assets for the primary domestic employee benefit plans were zero as of the end of fiscal 2014.

The company's international employee benefit plan assets consist mainly of listed fixed income obligations and common/collective trusts. The company's primary objective for invested pension plan assets is to provide for sufficient long-term growth and liquidity to satisfy all of its benefit obligations over time. Accordingly, the company has developed an investment strategy that it believes maximizes the probability of meeting this overall objective. This strategy includes the development of a target investment allocation by asset category in order to provide guidelines for making investment decisions. This target allocation emphasizes the long-term characteristics of individual asset classes as well as the diversification among multiple asset classes. In developing its strategy, the company considered the need to balance the varying risks associated with each asset class with the long-term nature of its benefit obligations. The company's strategy moving forward will be to increase the level of fixed income investments as the funding status improves, thereby more closely matching the return on assets with the liabilities of the plans.

The company utilizes independent investment managers to assist with investment decisions within the overall guidelines of the investment strategy.

The target asset allocation at the end of fiscal 2016 and asset categories for the company's primary international pension plan for fiscal 2016 and 2015 is as follows:




Asset Category	Targeted Asset Allocation Percentage		Percentage of Plan Assets at Year End
Asset Category	Targeted Asset Allocation Percentage		2016		2015
Equities	—		—		2
Fixed Income	20		24		23
Common collective trusts	80		76		75
Total			100		100

(In millions)	International Plan as of May 31, 2016
Asset Category	Level 1		Level 2		Total
Cash and cash equivalents	$	0.2	$	—	$	0.2
Foreign government obligations	—		20.5		20.5
Common collective trusts-balanced	—		64.3		64.3
Total	$	0.2	$	84.8	$	85.0

(In millions)	International Plan as of May 31, 2015
Asset Category	Level 1		Level 2		Total
Cash and cash equivalents	$	1.8			$	1.8
Foreign government obligations	—		21.3		21.3
Common collective trusts-balanced			68.9		68.9
Total	$	1.8	$	90.2	$	92.0

Cash Flows

The company is reviewing whether any additional voluntary pension plan contributions will be made in the next year. Actual contributions will be dependent upon investment returns, changes in pension obligations, and other economic and regulatory factors. During fiscal 2016, the company made total cash contributions of $1.2 million to its benefit plans. In fiscal 2015, the company made total cash contributions of $1.4 million to its benefit plans.

The following represents a summary of the benefits expected to be paid by the plans in future fiscal years. These expected benefits were estimated based on the same actuarial valuation assumptions used to determine benefit obligations at May 28, 2016.



(In millions)	Pension Benefits Domestic		Pension Benefits International		Post-Retirement Benefits
2017	$	0.1	$	2.5	$	0.7
2018	$	0.1	$	2.8	$	0.7
2019	$	0.1	$	2.6	$	0.7
2020	$	0.1	$	2.8	$	0.6
2021	$	0.1	$	3.5	$	0.6
2022-2026	$	0.3	$	18.7	$	2.1

Profit Sharing, 401(k) Plan, and Core Contribution

Substantially all of the company’s domestic employees are eligible to participate in a defined contribution retirement plan, primarily the Herman Miller, Inc. profit sharing and 401(k) plan. Employees under the Herman Miller, Inc. profit sharing plan are eligible to begin participating on their date of hire. The Profit Sharing plan provides for discretionary contributions for eligible participants, payable in the company's common stock, of not more than 6 percent of employees' wages based on the company's financial performance. Under the Herman Miller, Inc. 401(k) plan the company matches 100 percent of employee contributions to their 401(k) accounts up to 3 percent of their pay. A core contribution of 4 percent is also included for most participants of the plan. The company’s other defined contribution retirement plans may provide for matching contributions, non-elective contributions and discretionary contributions as declared by management.

The cost of the Herman Miller, Inc. profit sharing contribution during fiscal 2016, 2015, and 2014 was $10.9 million, $4.8 million and $6.4 million, respectively. The expense recorded for the company's 401(k) matching contributions and core contributions was approximately $21.9 million, $20.8 million, and $20.3 million in fiscal years 2016, 2015 and 2014, respectively.

Common Stock and Per Share Information

12 Months Ended

May 28, 2016

Earnings Per Share [Abstract]

Common Stock and Earnings Per Share

Common Stock and Per Share Information

The following table reconciles the numerators and denominators used in the calculations of basic and diluted EPS for each of the last three fiscal years:



(In millions, except shares)	2016		2015		2014
Numerator:
Numerator for both basic and diluted EPS, net earnings (loss)	$	136.7	$	97.5	$	(22.1	)

Denominator:
Denominator for basic EPS, weighted-average common shares outstanding	59,844,540		59,475,297		58,955,487
Potentially dilutive shares resulting from stock plans	684,729		649,069		—
Denominator for diluted EPS	60,529,269		60,124,366		58,955,487

Equity awards of 528,676 shares, 715,685 shares and 2,779,782 shares of common stock were excluded from the denominator for the computation of diluted earnings per share for the fiscal years ended May 28, 2016, May 30, 2015, and May 31, 2014, respectively, because they were anti-dilutive. The company has certain share-based payment awards that meet the definition of participating securities. The company has evaluated the impact of all participating securities under the two-class method, noting there was no impact on EPS.

Common Stock

The company has a share repurchase plan authorized by the Board of Directors on September 28, 2007, which provided share repurchase authorization of $300.0 million with no specified expiration date. During fiscal year 2016, 2015, and 2014, shares repurchased and retired totaled 482,040, 121,488 and 408,391 shares respectively.

Stock-Based Compensation

12 Months Ended

May 28, 2016

Disclosure of Compensation Related Costs, Share-based Payments [Abstract]

Disclosure of Compensation Related Costs, Share-based Payments

Stock-Based Compensation

The company utilizes equity-based compensation incentives as a component of its employee and non-employee director and officer compensation philosophy. Currently, these incentives consist principally of stock options, restricted stock, restricted stock units and performance share units. The company also offers a stock purchase plan for its domestic and certain international employees. The company issues shares in connection with its share-based compensation plans from authorized, but unissued, shares. At May 28, 2016 there were 3,991,307 shares authorized under the various stock-based compensation plans.

Valuation and Expense Information

The company measures the cost of employee services received in exchange for an award of equity instruments based on their grant-date fair market value. This cost is recognized over the requisite service period.

Certain of the company's equity-based compensation awards contain provisions that allow for continued vesting into retirement. Stock-based awards are considered fully vested for expense attribution purposes when the employee's retention of the award is no longer contingent on providing subsequent service.

The company classifies pre-tax stock-based compensation expense primarily within “Operating expenses” in the Consolidated Statements of Comprehensive Income. Pre-tax compensation expense and the related income tax benefit for all types of stock-based programs was as follows for the periods indicated:



(In millions)	May 28, 2016		May 30, 2015		May 31, 2014
Employee stock purchase program	$	0.3	$	0.3	$	0.3
Stock option plans	1.9		2.6		2.3
Restricted stock grants	—		0.1		0.2
Restricted stock units	3.2		3.7		5.2
Performance share units	6.5		3.3		3.0
Total	$	11.9	$	10.0	$	11.0

Tax benefit	$	4.3	$	3.6	$	4.0

As of May 28, 2016, total pre-tax stock-based compensation cost not yet recognized related to non-vested awards was approximately $9.7 million. The weighted-average period over which this amount is expected to be recognized is 1.35 years.

The company estimated the fair value of employee stock options on the date of grant using the Black-Scholes model. In determining these values, the following weighted-average assumptions were used for the options granted during the fiscal years indicated.



	2016		2015		2014
Risk-free interest rates ⁽¹⁾	1.51	%	1.46	%	1.62	%
Expected term of options ⁽²⁾	4.0 years		4.0 years		5.5 years
Expected volatility ⁽³⁾	33	%	36	%	46	%
Dividend yield ⁽⁴⁾	2.03	%	1.85	%	1.74	%
Weighted-average grant-date fair value of stock options:
Granted with exercise prices equal to the fair market value of the stock on the date of grant	6.73		7.74		10.68

(1) Represents the U.S. Treasury yield over the same period as the expected option term.

(2) Represents the period of time that options granted are expected to be outstanding. Based on analysis of historical option exercise activity, the company has determined that all employee groups exhibit similar exercise and post-vesting termination behavior.

(3) Amount is determined based on analysis of historical price volatility of the company's common stock over a period equal to the expected term of the options.

(4) Represents the company's estimated cash dividend yield over the expected term of options.

Stock-based compensation expense recognized in the Consolidated Statements of Comprehensive Income, has been reduced for estimated forfeitures, as it is based on awards ultimately expected to vest. Forfeitures are estimated at the time of grant and revised, if necessary, in subsequent periods if actual forfeitures differ from those estimates. Forfeitures were estimated based on historical experience.

Employee Stock Purchase Program

Under the terms of the company's Employee Stock Purchase Plan, 4 million shares of authorized common stock were reserved for purchase by plan participants at 85 percent of the market price. Shares of common stock purchased under the employee stock purchase plan were 70,768, 62,467 and 63,753 for the fiscal years ended 2016, 2015 and 2014 respectively.

Stock Option Plans

The company has stock option plans under which options to purchase the company's stock are granted to employees and non-employee directors at a price not less than the market price of the company's common stock on the date of grant. Under the current award program, all options become exercisable between one and three years from date of grant and expire ten years from date of grant. Most options are subject to graded vesting with the related compensation expense recognized on a straight-line basis over the requisite service period.

The following is a summary of the transactions under the company's stock option plans:



	Shares Under Option		Weighted-Average Exercise Prices		Weighted-Average Remaining Contractual Term (Years)	Aggregate Intrinsic Value (In millions)
Outstanding at May 30, 2015	1,302,623		$	26.05	4.0	$	4.7
Granted at market	91,070		$	29.03
Exercised	(288,470	)	$	23.15
Forfeited or expired	(183,843	)	$	33.33
Outstanding at May 28, 2016	921,380		$	25.80	4.2	5.5
Ending vested + expected to vest	921,380		$	25.80	4.2	$	5.5
Exercisable at end of period	764,060		$	25.06	3.3	$	5.1

The total pre-tax intrinsic value of options exercised during fiscal 2016, 2015 and 2014 was $2.3 million, $2.4 million, and $6.2 million, respectively. The aggregate intrinsic value in the preceding table represents the total pre-tax intrinsic value, based on the company's closing stock price as of the end of the period presented, which would have been received by the option holders had all option holders exercised in-the-money options as of that date. Total cash received during fiscal 2016 from the exercise of stock options was $5.0 million.

Restricted Stock Grants

The company periodically grants restricted common stock to certain key employees. Shares are granted in the name of the employee, who has all the rights of a shareholder, subject to certain restrictions on transferability and risk of forfeiture. The grants are subject to either cliff-based or graded vesting over a period not exceeding five years, and are subject to forfeiture if the employee ceases to be employed by the company for certain reasons. After the vesting period, the risk of forfeiture and restrictions on transferability lapse. The company recognizes the related compensation expense on a straight-line basis over the requisite service period. A summary of shares subject to restrictions are as follows:



	2016
	Shares		Weighted Average Grant-Date Fair Value
Outstanding at May 30, 2015	50,323		$	20.80
Granted	—		$	—
Vested	(28,500	)	$	20.37
Forfeited	(1,000	)	$	21.71
Outstanding at May 28, 2016	20,823		$	21.35

The weighted-average remaining recognition period of the outstanding restricted stock grants at May 28, 2016, was 0.55 years. The fair value of the shares that vested during the twelve months ended May 28, 2016, was $0.8 million. There were no restricted stock grants granted during fiscal 2016, 2015 or 2014.

Restricted Stock Units

The company grants restricted stock units to certain key employees. This program provides that the actual number of restricted stock units awarded is based on the value of a portion of the participant's long-term incentive compensation divided by the fair value of the company's stock on the date of grant. In some years the awards have been partially tied to the company's financial performance for the year in which the grant was based. The awards generally cliff-vest after a three-year service period, with prorated vesting under certain circumstances and full or partial accelerated vesting upon retirement. Each restricted stock unit represents one equivalent share of the company's common stock to be awarded, free of restrictions, after the vesting period. Compensation expense related to these awards is recognized over the requisite service period, which includes any applicable performance period. Dividend equivalent awards are credited quarterly. The units do not entitle participants to the rights of stockholders of common stock, such as voting rights, until shares are issued after vesting.

The following is a summary of restricted stock unit transactions for the fiscal years indicated:



	Share Units		Weighted Average Grant-Date Fair Value		Aggregate Intrinsic Value in Millions		Weighted-Average Remaining Contractual Term (Years)
Outstanding at May 30, 2015	505,472		$	24.21	$	13.5	1.2
Granted	110,176		$	29.03
Forfeited	(17,321	)	$	27.09
Released	(220,466	)	$	19.97
Outstanding at May 28, 2016	377,861		$	27.83	$	12.0	1.4
Ending vested + expected to vest	377,861		27.83		$	10.8	1.4

The weighted-average remaining recognition period of the outstanding restricted stock units at May 28, 2016, was 1.09 years. The fair value of the share units that vested during the twelve months ended May 28, 2016, was $6.4 million. The weighted average grant-date fair value of restricted stock units granted during 2016, 2015, and 2014 was $29.03, $30.38, and $28.55 respectively.

Performance Share Units

The company grants performance share units to certain key employees. The number of units initially awarded was based on the value of a portion of the participant's long-term incentive compensation, divided by the fair value of the company's common stock on the date of grant. Each unit represents one equivalent share of the company's common stock. The number of common shares ultimately issued in connection with these performance share units is determined based on the company's financial performance over the related three-year service period or the company's financial performance based on certain total shareholder return results as compared to a selected group of peer companies. Compensation expense is determined based on the grant-date fair value and the number of common shares projected to be issued, and is recognized over the requisite service period.

The following is a summary of performance share unit transactions for the fiscal years indicated:



	Share Units		Weighted Average Grant-Date Fair Value		Aggregate Intrinsic Value in Millions		Weighted-Average Remaining Contractual Term (Years)
Outstanding at May 30, 2015	356,906		$	29.17	$	9.9	1.3
Granted	154,621		$	30.81
Forfeited	(21,988	)	$	20.64
Released	(55,825	)	$	17.10
Outstanding at May 28, 2016	433,714		$	31.74	$	13.7	1.2
Ending vested + expected to vest	433,714		$	31.74	$	13.7	1.2

The weighted-average remaining recognition period of the outstanding performance share units at May 28, 2016, was 0.8 years. The fair value for shares that vested during the twelve months ended May 28, 2016, was $1.6 million. The weighted average grant-date fair value of performance share units granted during 2016, 2015, and 2014 was $30.81, $32.71, and $31.66 respectively.

Herman Miller Consumer Holding Stock (HMCH) Option Plan

Certain employees were granted options to purchase stock of HMCH at a price not less than the market price of HMCH common stock on the date of grant. For the grants of options under the award program, options are potentially exercisable between one year andfive years from date of grant and expire at the end of the window period that follows the fifth anniversary of the grant date. Vesting is based on the performance of HMCH over a period of five years. These options have been classified as liability awards as the holders have the right to put the underlying shares to the company immediately upon exercise. Given this, the awards are measured at fair value at the end of each reporting period and compensation expense is adjusted accordingly to reflect the fair value over the requisite service period. The company estimates the issuance date fair value of HMCH stock options on the date of grant using the Black-Scholes model. The expense for these awards was a benefit of $0.3 million during fiscal 2016 and the related liability for these awards was $0.8 million as of the end of fiscal 2016. The liability for the HMCH stock options is recorded within the Consolidated Balance Sheets within the "Other liabilities" line item.

The following weighted-average assumptions were used to value the liability associated with HMCH stock options as of May 28, 2016 and May 30, 2015.



	2016			2015
Risk-free interest rates ⁽¹⁾	1.07		%	0.99	%
Expected term of options ⁽²⁾	3.1 years			3.2 years
Expected volatility ⁽³⁾	35		%	35	%
Dividend yield	not applicable			not applicable
Strike price	$	24.39		24.39
Per share value ⁽⁴⁾	$	6.52		8.71

(1) Represents the U.S. Treasury yield over the same period as the expected option term.

(2) Represents the period of time that options granted are expected to be outstanding.

(3) Amount is determined based on analysis of historical price volatility of the common stock of peer companies over a period equal to the expected term of the options.

(4) Based on the Black-Scholes formula.



	Shares Under Option		Weighted-Average Exercise Prices		Weighted-Average Remaining Contractual Term (Years)	Aggregate Intrinsic Value (In millions)
Outstanding at May 30, 2015	504,669		$	23.92	4.2	$	2.1
Granted	—		$	—
Exercised	(4,293	)	$	6.12
Forfeited	—		$	—
Outstanding at May 28, 2016	500,376		$	24.07	3.2	$	0.4
Exercisable at end of period	9,290		$	7.10	3.2	0.2

The total pre-tax intrinsic value of HMCH options exercised during fiscal 2016 was $0.1 million. The aggregate intrinsic value in the preceding table represents the total pre-tax intrinsic value, based on the HMCH market price, less the strike price, as of the end of the period presented, which would have been received by the option holders had all option holders exercised in-the-money options as of that date.

Deferred Compensation Plan

The Herman Miller, Inc. Executive Equalization Retirement Plan is a supplemental deferred compensation plan and was made available for salary deferrals and company contributions beginning in January 2008. The plan is available to a select group of management or highly compensated employees who are selected for participation by the Executive Compensation Committee of the Board of Directors. The plan allows participants to defer up to 50 percent of their base salary and up to 100 percent of their incentive cash bonus. Company contributions to the plan “mirror” the amounts the company would have contributed to the various qualified retirement plans had the employee's compensation not been above the IRS statutory ceiling ($265,000 in 2016). The company does not guarantee a rate of return for these funds. Instead, participants make investment elections for their deferrals and company contributions. Investment options are the same as those available under the Herman Miller Profit Sharing and 401(k) Plan, except for company stock, which is not an investment option under this plan.

In accordance with the terms of the Executive Equalization Plan, the salary and bonus deferrals and company contributions have been placed in a Rabbi trust. The assets in the Rabbi trust remain subject to the claims of creditors of the company and are not the property of the participant and are, therefore, included as an asset on the company's Consolidated Balance Sheets within the "Other assets" line item. A liability of the same amount is recorded on the Consolidated Balance Sheets within the "Other liabilities" line item. Investment assets are classified as trading, and accordingly, realized and unrealized gains and losses are recognized within the company's Consolidated Statements of Comprehensive Income in the interest and other investment income line item. The associated changes to the liability are recorded as compensation expense within the "Selling, general and administrative" line item within the company's Consolidated Statements of Comprehensive Income. The net effect of any change to the asset and corresponding liability is offset and has no impact on the Consolidated Statements of Comprehensive Income.

Director Fees

Company directors may elect to receive their director fees in one or more of the following forms: cash, deferred compensation in the form of shares or other selected investment funds, unrestricted company stock at the market value at the date of election, or stock options that vest in one year and expire in ten years. The exercise price of the stock options granted may not be less than the market price of the company's common stock on the date of grant. Under the plan, the Board members received the following shares or options in the fiscal years indicated:



	2016	2015	2014
Shares of common stock	21,988	13,752	12,358
Shares through the deferred compensation program	3,118	—	2,317

Income Taxes

12 Months Ended

May 28, 2016

Income Tax Disclosure [Abstract]

Income Tax Disclosure

Income Taxes

The components of earnings (loss) before income taxes are as follows:



(In millions)	2016		2015		2014
Domestic	$	154.9	$	142.5	$	(45.1	)
Foreign	41.7		2.7		1.7
Total	$	196.6	$	145.2	$	(43.4	)

The provision (benefit) for income taxes consists of the following:



(In millions)	2016		2015			2014
Current: Domestic - Federal	$	36.4	$	43.6		$	22.2
Domestic - State	6.4		6.3			4.6
Foreign	6.3		6.1			4.8
	49.1		56.0			31.6
Deferred: Domestic - Federal	7.5		(5.9		)	(43.6		)
Domestic - State	0.2		(0.6		)	(5.6		)
Foreign	2.7		(2.3		)	(3.6		)
	10.4		(8.8		)	(52.8		)
Total income tax provision	$	59.5	$	47.2		$	(21.2	)

The following table represents a reconciliation of income taxes at the United States statutory rate with the effective tax rate as follows:



(In millions)	2016			2015			2014
Income taxes computed at the United States Statutory rate of 35%	$	68.8		$	50.8		$	(15.2	)
Increase (decrease) in taxes resulting from:
Change in unrecognized tax benefits	0.2			—			0.4
Foreign statutory rate differences	(4.3		)	(1.0		)	(0.9		)
Manufacturing deduction under the American Jobs Creation Act of 2004	(4.8		)	(4.8		)	(3.9		)
State taxes	5.2			4.2			(0.9		)
Tax on undistributed foreign earnings	—			(3.9		)	—
Sale of manufacturing facility in the United Kingdom	(1.6		)	—			—
Other, net	(4.0		)	1.9			(0.7		)
Income tax expense (benefit)	$	59.5		$	47.2		$	(21.2	)
Effective tax rate	30.3		%	32.6		%	48.9		%

The tax effects and types of temporary differences that give rise to significant components of the deferred tax assets and liabilities at May 28, 2016 and May 30, 2015, are as follows:



(In millions)	2016			2015
Deferred tax assets:
Compensation-related accruals	$	23.2		$	21.9
Accrued pension and post-retirement benefit obligations	9.2			11.0
Deferred revenue	5.6			2.9
Inventory related	3.8			6.4
Reserves for uncollectible accounts and notes receivable	1.2			1.4
Other reserves and accruals	3.0			3.6
Warranty	15.7			14.0
State and local tax net operating loss carryforwards and credits	5.7			5.7
Federal net operating loss carryforward	7.1			12.2
Foreign tax net operating loss carryforwards and credits	14.6			10.0
Undistributed foreign earnings	—			4.5
Other	4.7			4.4
Subtotal	93.8			98.0
Valuation allowance	(10.6		)	(11.1		)
Total	$	83.2		$	86.9

Deferred tax liabilities:
Book basis in property in excess of tax basis	$	(24.8	)	$	(16.7	)
Intangible assets	(47.4		)	(44.5		)
Other	(2.2		)	(3.6		)
Total	$	(74.4	)	$	(64.8	)

The future tax benefits of net operating loss (NOL) carry-forwards and foreign tax credits are recognized to the extent that realization of these benefits is considered more likely than not. The company bases this determination on the expectation that related operations will be sufficiently profitable or various tax planning strategies will enable the company to utilize the NOL carry-forwards and/or foreign tax credits. To the extent that available evidence about the future raises doubt about the realization of these tax benefits, a valuation allowance is established.

At May 28, 2016, the company had state and local tax NOL carry-forwards of $70.9 million, the state tax benefit of which is $5.2 million, which have various expiration periods from one to twenty-one years. The company also had state credits with a state tax benefit of $0.5 million which expires in 4 to six years. For financial statement purposes, the NOL carry-forwards and state tax credits have been recognized as deferred tax assets, subject to a valuation allowance of $2.1 million.

At May 28, 2016, the company had federal NOL carry-forwards of $20.4 million, the tax benefit of which is $7.1 million, which expire in 12 to 13 years. For financial statement purposes, the NOL carry-forwards have been recognized as deferred tax assets.

At May 28, 2016, the company had federal deferred assets of $1.5 million, the tax benefit of which is $0.5 million, which is related to investments in various foreign joint ventures. For financial statement purposes, the assets have been recognized as deferred tax assets, subject to a valuation allowance of $0.5 million.

At May 28, 2016, the company had foreign net operating loss carry-forwards of $49.2 million, the tax benefit of which is $10.9 million, which have expiration periods from seven years to an unlimited term. The company also had foreign tax credits with a tax benefit of $3.7 million which expire in one to eleven years. For financial statement purposes, NOL carry-forwards and foreign tax credits have been recognized as deferred tax assets, subject to a valuation allowance of $7.5 million.

At May 28, 2016, the company had foreign deferred assets of $2.7 million, the tax benefit of which is $0.5 million, which is related to various deferred taxes in Hong Kong and buildings in the United Kingdom. For financial statement purposes, the assets have been recognized as deferred tax assets, subject to a valuation allowance of $0.5 million.

The company has not provided for United States income taxes on undistributed earnings of foreign subsidiaries totaling approximately $117.2 million. Recording deferred income taxes on these undistributed earnings is not required, because these earnings have been deemed to be indefinitely reinvested. These amounts would be subject to possible U.S. taxation only if remitted as dividends. The determination of the hypothetical amount of unrecognized deferred U.S. taxes on undistributed earnings of foreign entities is not practicable.

The components of the company's unrecognized tax benefits are as follows:



(In millions)
Balance at May 31, 2014	$	1.8
Increases related to current year income tax positions	0.4
Increases related to prior year income tax positions	0.1
Decreases related to prior year income tax positions	(0.4		)
Decreases related to lapse of applicable statute of limitations	(0.1		)
Decreases related to settlements	—
Balance at May 30, 2015	1.8
Increases related to current year income tax positions	0.4
Increases related to prior year income tax positions	0.1
Decreases related to prior year income tax positions	(0.1		)
Decreases related to lapse of applicable statute of limitations	(0.1		)
Decreases related to settlements	(0.4		)
Balance at May 28, 2016	$	1.7

The company's effective tax rate would have been affected by the total amount of unrecognized tax benefits had this amount been recognized as a reduction to income tax expense.

The company recognizes interest and penalties related to unrecognized tax benefits through "Income tax expense (benefit)" in its Consolidated Statements of Comprehensive Income. Interest and penalties and the related liability, which are excluded from the table above, were as follows for the periods indicated:



(In millions)	May 28, 2016			May 30, 2015		May 31, 2014
Interest and penalty expense (income)	$	(0.1	)	$	0.4	$	0.2

Liability for interest and penalties	$	0.7		$	0.9

The company is subject to periodic audits by domestic and foreign tax authorities. Currently, the company is undergoing routine periodic audits in both domestic and foreign tax jurisdictions. It is reasonably possible that the amounts of unrecognized tax benefits could change in the next 12 months as a result of new positions that may be taken on income tax returns, settlement of tax positions and the closing of statutes of limitation. It is not expected that any of the changes will be material to the company's Consolidated Statements of Comprehensive Income.

During the year, the company has closed the audit of fiscal year 2015 with the Internal Revenue Service under the Compliance Assurance Process (CAP). For the majority of the remaining tax jurisdictions, the company is no longer subject to state and local, or non-U.S. income tax examinations by tax authorities for fiscal years before 2013.

Fair Value of Financial Instruments

12 Months Ended

May 28, 2016

Fair Value Disclosures [Abstract]

Fair Value Disclosures

Fair Value of Financial Instruments

The company's financial instruments consist of cash equivalents, marketable securities, accounts and notes receivable, deferred compensation plan, accounts payable, debt, redeemable noncontrolling interests, and foreign currency exchange contracts. The company's financial instruments, other than long-term debt, are recorded at fair value. The carrying value and fair value of the company's long-term debt, including current maturities, is as follows for the periods indicated:



(In millions)	May 28, 2016		May 30, 2015
Carrying value	$	221.9	$	289.8
Fair value	$	241.7	$	315.1

The following describes the methods the company uses to estimate the fair value of financial assets and liabilities, of which there have been no significant changes in the current period:

Available-for-sale securities — The company's available-for-sale marketable securities primarily include exchange traded and fixed income mutual funds, mortgage-backed debt securities, government obligations and corporate debt securities and are recorded at fair value using quoted prices for similar securities. During the third quarter of fiscal 2016, the company adjusted the investment portfolio from individual investments to mutual funds to more broadly diversify the asset base.

Foreign currency exchange contracts — The company's foreign currency exchange contracts are valued using an approach based on foreign currency exchange rates obtained from active markets. The estimated fair value of forward currency exchange contracts is based on month-end spot rates as adjusted by current market-based activity.

Deferred compensation plan assets — The company's deferred compensation plan assets primarily include domestic equity large cap and lifestyle mutual funds and are valued using quoted prices for similar securities.

The following tables set forth financial assets and liabilities measured at fair value in the Consolidated Balance Sheets and the respective pricing levels to which the fair value measurements are classified within the fair value hierarchy as of May 28, 2016 and May 30, 2015:



(In millions)	Fair Value Measurements
	May 28, 2016				May 30, 2015
Financial Assets	Quoted Prices With Other Observable Inputs (Level 2)		Management Estimates (Level 3)		Quoted Prices With Other Observable Inputs (Level 2)		Management Estimates (Level 3)
Available-for-sale securities:
Mutual funds - fixed income	$	6.4	$	—	$	—	$	—
Mutual funds - equity	0.7		—		—		—
Government obligations	0.4		—		4.4		—
Corporate debt securities	—		—		0.6		—
Asset-backed securities	—		—		0.2		—
Mortgage-backed securities	—		—		0.5		—
Foreign currency forward contracts	0.5		—		0.7		—
Deferred compensation plan	7.9		—		7.9		—
Total	$	15.9	$	—	$	14.3	$	—

Financial Liabilities
Foreign currency forward contracts	$	0.8	$	—	$	0.2	$	—
Contingent consideration	—		2.7		—		2.6
Total	$	0.8	$	2.7	$	0.2	$	2.6

The table below presents a reconciliation for liabilities measured at fair value using significant unobservable inputs (Level 3) (in millions):



(In millions)
Contingent Consideration	May 28, 2016			May 30, 2015
Beginning balance	$	2.6		$	3.7
Net realized losses	—			1.1
Foreign currency translation adjustments	(0.1		)	(0.4		)
Settlements	(2.5		)	(1.8		)
Purchases or additions	2.7			—
Ending balance	$	2.7		$	2.6

The contingent consideration liabilities represent future payment obligations that relate to business and product line acquisitions. These payments are based on the future performance of the acquired businesses. The contingent consideration liabilities are valued using estimates based on discount rates that reflect the risk involved and the projected sales and earnings of the acquired businesses. The estimates are updated and the liabilities are adjusted to fair value on a quarterly basis.

The following is a summary of the carrying and market values of the company's marketable securities as of the dates indicated:



	May 28, 2016
(In millions)	Cost		Unrealized Gain		Unrealized Loss		Market Value
Mutual funds - fixed income	$	6.4	$	—	$	—	$	6.4
Mutual funds - equity	0.7		—		—		0.7
Government obligations	0.4		—		—		0.4
Total	$	7.5	$	—	$	—	$	7.5

	May 30, 2015
(In millions)	Cost		Unrealized Gain		Unrealized Loss		Market Value
Asset-backed securities	$	0.2	$	—	$	—	$	0.2
Corporate debt securities	0.6		—		—		0.6
Government obligations	4.4		—		—		4.4
Mortgage-backed securities	0.5		—		—		0.5
Total	$	5.7	$	—	$	—	$	5.7

Maturities of debt securities included in marketable securities as of May 28, 2016, are as follows:



(In millions)	Cost		Market Value
Due within one year	$	0.4	$	0.4
Total	$	0.4	$	0.4

- Definition

The entire disclosure for the fair value of financial instruments (as defined), including financial assets and financial liabilities (collectively, as defined), and the measurements of those instruments as well as disclosures related to the fair value of non-financial assets and liabilities. Such disclosures about the financial instruments, assets, and liabilities would include: (1) the fair value of the required items together with their carrying amounts (as appropriate); (2) for items for which it is not practicable to estimate fair value, disclosure would include: (a) information pertinent to estimating fair value (including, carrying amount, effective interest rate, and maturity, and (b) the reasons why it is not practicable to estimate fair value; (3) significant concentrations of credit risk including: (a) information about the activity, region, or economic characteristics identifying a concentration, (b) the maximum amount of loss the entity is exposed to based on the gross fair value of the related item, (c) policy for requiring collateral or other security and information as to accessing such collateral or security, and (d) the nature and brief description of such collateral or security; (4) quantitative information about market risks and how such risks are managed; (5) for items measured on both a recurring and nonrecurring basis information regarding the inputs used to develop the fair value measurement; and (6) for items presented in the financial statement for which fair value measurement is elected: (a) information necessary to understand the reasons for the election, (b) discussion of the effect of fair value changes on earnings, (c) a description of [similar groups] items for which the election is made and the relation thereof to the balance sheet, the aggregate carrying value of items included in the balance sheet that are not eligible for the election; (7) all other required (as defined) and desired information.

+ References + Details

Supplemental Disclosures of Cash Flow Information

12 Months Ended

May 28, 2016

Supplemental Cash Flow Elements [Abstract]

Cash Flow, Supplemental Disclosures

Supplemental Disclosures of Cash Flow Information

The following table presents the adjustments to reconcile net earnings to net cash provided by operating activities:



(In millions)	2016			2015			2014

Depreciation expense	$	47.0		$	44.2		$	37.8
Amortization expense	6.0			5.6			4.6
Provision for losses on accounts receivable and notes receivable	2.2			1.8			1.0
(Gain) Loss on sales of property and dealers	(5.8		)	—			(1.7		)
Deferred income tax expense (benefit)	10.4			(8.8		)	(52.8		)
Pension expense	1.4			0.8			115.4
Restructuring and impairment expenses	—			12.7			26.5
Stock-based compensation	11.9			10.0			11.0
Excess tax benefits from stock-based compensation	(1.4		)	(0.7		)	(1.1		)
Other changes in long-term liabilities	6.7			(1.2		)	(8.5		)
Other	0.5			1.7			1.2
Changes in current assets and liabilities:
Accounts receivable	(30.5		)	7.8			(26.7		)
Inventories	(6.0		)	(9.0		)	(2.2		)
Prepaid expenses and other	(11.7		)	(2.5		)	(3.2		)
Accounts payable	8.7			1.1			2.6
Accrued liabilities	33.5			6.1			8.3
Total changes in current assets and liabilities	(6.0		)	3.5			(21.2		)
Total adjustments	$	72.9		$	69.6		$	112.2

Warranties, Guarantees, and Contingencies

12 Months Ended

May 28, 2016

Commitments and Contingencies Disclosure [Abstract]

Commitments Contingencies and Guarantees

Warranties, Guarantees, and Contingencies

Product Warranties

The company provides coverage to the end-user for parts and labor on products sold under its warranty policy and for other product-related matters. The standard length of warranty is 12 years. However, this varies depending on the product classification. The company does not sell or otherwise issue warranties or warranty extensions as stand-alone products. Reserves have been established for various costs associated with the company's warranty program. General warranty reserves are based on historical claims experience and other currently available information and are periodically adjusted for business levels and other factors. Specific reserves are established once an issue is identified with the amounts for such reserves based on the estimated cost of correction. The beginning balances in the table below have been adjusted to reflect the immaterial error correction that is described in Note 1 to the Consolidated Financial Statements.

Changes in the warranty reserve for the stated periods were as follows:



(In millions)	2016			2015			2014
Accrual balance, beginning	$	39.3		$	37.7		$	37.3
Accrual for warranty matters	25.5			25.0			20.2
Settlements	(20.9		)	(23.4		)	(19.8		)
Accrual balance, ending	$	43.9		$	39.3		$	37.7

Other Guarantees

The company is periodically required to provide performance bonds in order to conduct business with certain customers. These arrangements are common and generally have terms ranging between one and three years. The bonds are required to provide assurances to customers that the products and services they have purchased will be installed and/or provided properly and without damage to their facilities. The performance bonds are provided by various bonding agencies and the company is ultimately liable for claims that may occur against them. As of May 28, 2016, the company had a maximum financial exposure related to performance bonds of approximately $8.2 million. The company has no history of claims, nor is it aware of circumstances that would require it to perform under any of these arrangements and believes that the resolution of any claims that might arise in the future, either individually or in the aggregate, would not significantly affect the company's financial statements. Accordingly, no liability has been recorded as of May 28, 2016 and May 30, 2015.

The company periodically enters into agreements in the normal course of business that may include indemnification clauses regarding patent or trademark infringement and service losses. Service losses represent all direct or consequential loss, liability, damages, costs, and expenses incurred by the customer or others resulting from services rendered by the company, the dealer, or certain sub-contractors, due to a proven negligent act. The company has no history of claims, nor is it aware of circumstances that would require it to perform under these arrangements and believes that the resolution of any claims that might arise in the future, either individually or in the aggregate, would not significantly affect the company's financial statements. Accordingly, no liability has been recorded as of May 28, 2016 and May 30, 2015.

The company has entered into standby letter of credit arrangements for the purpose of protecting various insurance companies and lessors against default on insurance premium and lease payments. As of May 28, 2016, the company had a maximum financial exposure from these standby letters of credit of approximately $8.7 million, all of which is considered usage against the company's revolving credit facility. The company has no history of claims, nor is it aware of circumstances that would require it to perform under any of these arrangements and believes that the resolution of any claims that might arise in the future, either individually or in the aggregate, would not significantly affect the company's financial statements. Accordingly, no liability has been recorded as of May 28, 2016 and May 30, 2015.

Contingencies

The company is also involved in legal proceedings and litigation arising in the ordinary course of business. In the opinion of management, the outcome of such proceedings and litigation currently pending will not materially affect the company's Consolidated Financial Statements.

As of the end of fiscal 2016, outstanding commitments for future purchase obligations approximated $42.2 million.

Operating Segments

12 Months Ended

May 28, 2016

Segment Reporting [Abstract]

Segment Reporting Disclosure

Operating Segments

The company's reportable segments consist of North American Furniture Solutions, ELA ("EMEA, Latin America, and Asia Pacific") Furniture Solutions, Specialty, and Consumer. The North American Furniture Solutions reportable segment includes the operations associated with the design, manufacture, and sale of furniture products for work-related settings, including office, education, and healthcare environments, throughout the United States and Canada. ELA Furniture Solutions includes the operations associated with the design, manufacture, and sale of furniture products, primarily for work-related settings, in the EMEA, Latin America, and Asia-Pacific geographic regions. Specialty includes the operations associated with the design, manufacture, and sale of high-craft furniture products and textiles including Geiger wood products, Maharam textiles, and Herman Miller Collection products. The Consumer segment includes the operations associated with the sale of modern design furnishings and accessories to third party retail distributors, as well as direct to consumer sales through eCommerce and DWR studios. The company also reports a “Corporate” category consisting primarily of unallocated corporate expenses including restructuring, impairment, acquisition-related costs, and other unallocated corporate costs.

The performance of the operating segments is evaluated by the company's management using various financial measures. The following is a summary of certain key financial measures for the respective fiscal years indicated:



(In millions)	2016			2015			2014

Net Sales:
North American Furniture Solutions	$	1,331.8		$	1,241.9		$	1,216.3
ELA Furniture Solutions	412.6			409.9			392.2
Specialty	231.8			219.9			205.8
Consumer	288.7			270.5			67.7
Corporate	—			—			—
Total	$	2,264.9		$	2,142.2		$	1,882.0

Depreciation and Amortization:
North American Furniture Solutions	$	27.9		$	26.5		$	26.8
ELA Furniture Solutions	8.5			8.2			7.6
Specialty	7.4			7.4			6.8
Consumer	8.6			7.3			1.2
Corporate	0.6			0.4			—
Total	$	53.0		$	49.8		$	42.4

Operating Earnings (Losses):
North American Furniture Solutions	$	152.0		$	125.2		$	(27.0	)
ELA Furniture Solutions	35.3			25.9			23.1
Specialty	16.4			13.5			(5.3		)
Consumer	8.1			14.7			9.9
Corporate	(0.3		)	(15.9		)	(26.4		)
Total	$	211.5		$	163.4		$	(25.7	)

Capital Expenditures:
North American Furniture Solutions	$	56.8		$	31.7		$	28.9
ELA Furniture Solutions	15.0			20.3			6.4
Specialty	3.1			3.7			5.5
Consumer	10.2			7.9			—
Corporate	—			—			—
Total	$	85.1		$	63.6		$	40.8

Total Assets:
North American Furniture Solutions	$	531.7		$	504.5		$	461.5
ELA Furniture Solutions	218.4			235.4			244.8
Specialty	147.3			151.6			157.7
Consumer	245.3			231.8			18.8
Corporate	92.5			69.4			112.6
Total	$	1,235.2		$	1,192.7		$	995.4

Goodwill:
North American Furniture Solutions	$	135.8		$	135.8		$	135.8
ELA Furniture Solutions	40.9			41.9			42.6
Specialty	49.8			49.8			49.8
Consumer	78.8			75.6			—
Corporate	—			—			—
Total	$	305.3		$	303.1		$	228.2

The accounting policies of the reportable operating segments are the same as those of the company. Additionally, the company employs a methodology for allocating corporate costs and assets with the underlying objective of this methodology being to allocate corporate costs according to the relative usage of the underlying resources and to allocate corporate assets according to the relative expected benefit. The majority of the allocations for corporate expenses are based on relative net sales. However, certain corporate costs, generally considered the result of isolated business decisions, are not subject to allocation and are evaluated separately from the rest of the regular ongoing business operations. For example, restructuring and impairment expenses that are reflected in operating earnings are allocated to the “Corporate” category. In addition, cash and cash equivalents and marketable securities are allocated to the “Corporate” category as the company views these as corporate assets.

The restructuring and asset impairment charges of $12.7 million and $26.5 million in fiscal 2015 and fiscal 2014, respectively, are discussed in Note 17 of the Consolidated Financial Statements and were allocated to the “Corporate” category.

The company's product offerings consist primarily of office furniture systems, seating, freestanding furniture, storage and casegoods. These product offerings are marketed, distributed, and managed primarily as a group of similar products on an overall portfolio basis. The following is a summary of net sales estimated by product category for the respective fiscal years indicated.



(In millions)	2016		2015		2014
Net Sales:
Systems	$	656.8	$	563.4	$	571.6
Seating	855.5		805.5		658.2
Freestanding and storage	456.9		484.1		386.4
Other ⁽¹⁾	295.7		289.2		265.8
Total	$	2,264.9	$	2,142.2	$	1,882.0

(1) “Other” primarily consists of textiles or uncategorized product sales and service sales.

Sales by geographic area are based on the location of the customer. Long-lived assets consist of long-term assets of the company, excluding financial instruments, deferred tax assets, and long-term intangibles. The following is a summary of geographic information for the respective fiscal years indicated. Individual foreign country information is not provided as none of the individual foreign countries in which the company operates are considered material for separate disclosure based on quantitative and qualitative considerations.



(In millions)	2016		2015		2014
Net Sales:
United States	$	1,757.0	$	1,640.6	$	1,406.3
International	507.9		501.6		475.7
Total	$	2,264.9	$	2,142.2	$	1,882.0



(In millions)	2016		2015		2014
Long-lived assets:
United States	$	254.8	$	224.2	$	177.0
International	48.1		53.8		35.4
Total	$	302.9	$	278.0	$	212.4

The company estimates that no single dealer accounted for more than 5 percent of the company's net sales in the fiscal year ended May 28, 2016. The company estimates that the largest single end-user customer, the U.S. federal government, accounted for $88 million, $97 million, and $102 million of the company's net sales in fiscal 2016, 2015, and 2014, respectively. This represents approximately 4 percent, 5 percent and 5 percent of the company's net sales in fiscal 2016, 2015, and 2014, respectively.

Approximately 15.6 percent of the company's employees are covered by collective bargaining agreements, most of whom are employees of its Nemschoff, Herman Miller Ningbo, and Herman Miller Dongguan subsidiaries.

- Definition

The entire disclosure for reporting segments including data and tables. Reportable segments include those that meet any of the following quantitative thresholds a) it's reported revenue, including sales to external customers and intersegment sales or transfers is 10 percent or more of the combined revenue, internal and external, of all operating segments b) the absolute amount of its reported profit or loss is 10 percent or more of the greater, in absolute amount of 1) the combined reported profit of all operating segments that did not report a loss or 2) the combined reported loss of all operating segments that did report a loss c) its assets are 10 percent or more of the combined assets of all operating segments.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 34
-URI http://asc.fasb.org/extlink&oid=51669610&loc=d3e8981-108599

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 41
-URI http://asc.fasb.org/extlink&oid=51669610&loc=d3e9038-108599

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 33
-URI http://asc.fasb.org/extlink&oid=51669610&loc=d3e8971-108599

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 12
-URI http://asc.fasb.org/extlink&oid=51669610&loc=d3e8595-108599

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=51669610&loc=d3e8380-108599

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 32
-URI http://asc.fasb.org/extlink&oid=51669610&loc=d3e8933-108599

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 26
-URI http://asc.fasb.org/extlink&oid=51669610&loc=d3e8844-108599

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 35
-URI http://asc.fasb.org/extlink&oid=51669610&loc=d3e8984-108599

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 40
-URI http://asc.fasb.org/extlink&oid=51669610&loc=d3e9031-108599

Reference 10: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 42
-URI http://asc.fasb.org/extlink&oid=51669610&loc=d3e9054-108599

Reference 11: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 10
-URI http://asc.fasb.org/extlink&oid=51669610&loc=d3e8538-108599

Reference 12: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 29
-URI http://asc.fasb.org/extlink&oid=51669610&loc=d3e8864-108599

Reference 13: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 31
-URI http://asc.fasb.org/extlink&oid=51669610&loc=d3e8924-108599

Reference 14: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 30
-URI http://asc.fasb.org/extlink&oid=51669610&loc=d3e8906-108599

+ Details

Accumulated Other Comprehensive Income (Loss) (Notes)

12 Months Ended

May 28, 2016

Accumulated Other Comprehensive Income (Loss) [Abstract]

Comprehensive Income (Loss) Note

Accumulated Other Comprehensive Loss

The following table provides an analysis of the changes in accumulated other comprehensive loss for the years ended May 28, 2016, May 30, 2015 and May 31, 2014:



	Year Ended
(In millions)	May 28, 2016			May 30, 2015			May 31, 2014
Cumulative translation adjustments at beginning of period	$	(20.8	)	$	(11.1	)	$	(14.0	)
Translation adjustments (net of tax of ($0.3), $0.3 and $ - )	(8.8		)	(9.7		)	2.9
Balance at end of period	(29.6		)	(20.8		)	(11.1		)
Pension and other post-retirement benefit plans at beginning of period	(35.4		)	(26.8		)	(110.3		)
Adjustments to pension and other post-retirement benefit plans (net of tax of ($0.7), $2.6 and $ - )	(2.0		)	(10.0		)	(3.1		)
Reclassification to earnings - cost of sales (net of tax of $ - , $ - , ($15.8))	—			—			27.6
Reclassification to earnings - operating expenses (net of tax of ($0.7), ($0.4), ($35.1))	2.5			1.4			59.0
Balance at end of period	(34.9		)	(35.4		)	(26.8		)
Total accumulated other comprehensive loss	$	(64.5	)	$	(56.2	)	$	(37.9	)

- Definition

The entire disclosure for comprehensive income, which includes, but is not limited to, 1) the amount of income tax expense or benefit allocated to each component of other comprehensive income, including reclassification adjustments, 2) the reclassification adjustments for each classification of other comprehensive income and 3) the ending accumulated balances for each component of comprehensive income.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section 45
-Paragraph 15
-URI http://asc.fasb.org/extlink&oid=36458714&loc=d3e689-108580

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section 45
-Paragraph 1A
-URI http://asc.fasb.org/extlink&oid=36458714&loc=SL7669619-108580

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section 45
-Paragraph 12
-URI http://asc.fasb.org/extlink&oid=36458714&loc=d3e640-108580

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section 45
-Paragraph 17
-URI http://asc.fasb.org/extlink&oid=36458714&loc=d3e716-108580

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section 45
-Paragraph 16
-URI http://asc.fasb.org/extlink&oid=36458714&loc=d3e709-108580

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.3-04)
-URI http://asc.fasb.org/extlink&oid=27012166&loc=d3e187085-122770

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section 45
-Paragraph 11
-URI http://asc.fasb.org/extlink&oid=36458714&loc=d3e637-108580

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section 45
-Paragraph 14
-URI http://asc.fasb.org/extlink&oid=36458714&loc=d3e681-108580

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Reclassification Adjustments
-URI http://asc.fasb.org/extlink&oid=6522872

+ Details

Redeemable Noncontrolling Interests (Notes)

12 Months Ended

May 28, 2016

Redeemable Noncontrolling Interests [Abstract]

Noncontrolling Interest Disclosure [Text Block]

16. Redeemable Noncontrolling Interests

Redeemable noncontrolling interests are reported on the Consolidated Balance Sheets in mezzanine equity in “Redeemable noncontrolling interests.” The company recognizes changes to the redemption value of redeemable noncontrolling interests as they occur and adjusts the carrying value to equal the redemption value at the end of each reporting period accordingly. The redemption amounts have been estimated based on the fair value of the subsidiary, determined based on a weighting of the discounted cash flow and market methods. This represents a level 3 fair value measurement.

Changes in the company’s Redeemable noncontrolling interests for the years ended May 28, 2016 and May 30, 2015 are as follows:



	Year Ended
(In millions)	May 28, 2016			May 30, 2015
Balance at beginning of period	$	30.4		$	—
Increase due to business combinations	—			25.7
Net income attributable to redeemable noncontrolling interests	0.5			0.5
Exercised options	—			0.7
Redemption value adjustment	(4.0		)	3.3
Other adjustments	0.1			0.2
Balance at end of period	$	27.0		$	30.4

Restructuring and Impairment Activities	12 Months Ended
Restructuring and Impairment Activities	May 28, 2016
Restructuring and Related Activities [Abstract]
Restructuring and Related Activities Disclosure	Restructuring and Impairment Activities 2015 Restructuring and Impairment Charges The company recognized asset impairment expense totaling $10.8 million associated with the POSH trade name for the fiscal year 2015. Although profitability associated with the POSH trade name increased as compared to the prior year, forecasts developed during the fourth quarter of fiscal 2015 indicated that future revenue and profitability no longer supported the value of the trade name intangible asset. The company also recognized restructuring expenses of $1.9 million during the third quarter of fiscal 2015 related to targeted workforce reductions within the North American segment. These actions resulted in the recognition of restructuring expenses related to severance and outplacement costs. 2014 Restructuring and Impairment Charges The company recognized asset impairment expense totaling $21.4 million associated with the Nemschoff and POSH trade names for the fiscal year 2014. The company also recognized restructuring expense of $1.1 million during the third quarter of fiscal 2014. This restructuring was related to actions taken to improve the efficiency of the North American sales and distribution channel and Geiger manufacturing operations. These actions focused primarily on targeted workforce reductions. Due to the acquisition of a manufacturing and distribution operation in Dongguan, China in the second quarter of 2014, the company decided not to pursue the construction of a new manufacturing and distribution facility on property that it previously acquired in Ningbo, China. In connection with this decision, the company evaluated the fair value of this property and recorded an asset impairment of $4.0 million during the second quarter of fiscal 2014. This impairment charge was recorded to the "Restructuring and impairment expenses" line item within the Consolidated Statements of Comprehensive Income. The impairment charge is included within the "Corporate" category within the segment reporting. These charges have been reflected separately as "Restructuring and impairment expenses" in the Consolidated Statements of Comprehensive Income and are included in the "Corporate" category within the segment reporting within Note 14 .

Quarterly Financial Data (Unaudited)

12 Months Ended

May 28, 2016

Quarterly Financial Information Disclosure [Abstract]

Quarterly Financial Information

Quarterly Financial Data (Unaudited)

Set forth below is a summary of the quarterly operating results on a consolidated basis for the years ended May 28, 2016, May 30, 2015, and May 31, 2014.



(In millions, except per share data)		First Quarter		Second Quarter			Third Quarter		Fourth Quarter
2016	Net sales	$	565.4	$	580.4		$	536.5	$	582.6
	Gross margin	216.8		224.4			207.8		225.2
	Net earnings attributable to Herman Miller, Inc. ⁽¹⁾	33.5		34.7			27.9		40.7
	Earnings per share-basic	0.56		0.58			0.46		0.68
	Earnings per share-diluted	0.56		0.57			0.46		0.67

2015	Net sales	$	509.7	$	565.4		$	516.4	$	550.7
	Gross Margin	185.6		205.7			190.5		209.6
	Net earnings attributable to Herman Miller, Inc. ⁽¹⁾	25.2		27.8			21.0		23.4
	Earnings per share-basic	0.43		0.47			0.35		0.39
	Earnings per share-diluted	0.42		0.46			0.35		0.39

2014	Net sales	$	468.1	$	470.5		$	455.9	$	487.5
	Gross margin ⁽¹⁾	170.0		118.9			162.9		179.1
	Net earnings (loss) attributable to Herman Miller, Inc.	22.5		(80.6		)	19.4		16.6
	Earnings (loss) per share-basic ⁽¹⁾	0.38		(1.37		)	0.33		0.28
	Earnings (loss) per share-diluted ⁽¹⁾	0.38		(1.37		)	0.33		0.28

(1) The sum of the quarters does not equal the annual balance reflected in the Consolidated Statements of Comprehensive Income due to rounding associated with the calculations on an individual quarter basis.

Schedule II Valuation and Qualifying Accounts

12 Months Ended

May 30, 2015

Schedule II Valuation and Qualifiying Accounts [Abstract]

Schedule of Valuation and Qualifying Accounts Disclosure

SCHEDULE II — VALUATION AND QUALIFYING ACCOUNTS

(In millions)



Column A	Column B		Column C			Column D			Column E
Description	Balance at beginning of period		Charges to expenses or net sales			Deductions ⁽³⁾			Balance at end of period
Year ended May 28, 2016:
Accounts receivable allowances — uncollectible accounts⁽¹⁾	$	2.4	$	2.3		$	(1.3	)	$	3.4

Accounts receivable allowances — credit memo⁽²⁾	$	0.4	$	—		$	—		$	0.4

Allowance for possible losses on notes receivable	$	1.0	$	(0.1	)	$	—		$	0.9

Valuation allowance for deferred tax asset	$	11.1	$	(1.5	)	$	1.0		$	10.6

Year ended May 30, 2015:
Accounts receivable allowances — uncollectible accounts⁽¹⁾	$	3.4	$	0.9		$	(1.9	)	$	2.4

Accounts receivable allowances — credit memo⁽²⁾	$	0.6	$	—		$	(0.2	)	$	0.4

Allowance for possible losses on notes receivable	$	0.1	$	0.9		$	—		$	1.0

Valuation allowance for deferred tax asset	$	8.5	$	(0.6	)	$	3.2		$	11.1

Year ended May 31, 2014:
Accounts receivable allowances — uncollectible accounts⁽¹⁾	$	3.9	$	1.0		$	(1.5	)	$	3.4

Accounts receivable allowances — credit memo⁽²⁾	$	0.5	$	0.1		$	—		$	0.6

Allowance for possible losses on notes receivable	$	0.2	$	—		$	(0.1	)	$	0.1

Valuation allowance for deferred tax asset	$	9.9	$	(1.8	)	$	0.4		$	8.5

(1) Activity under the “Charges to expense or net sales” column are recorded within selling, general and administrative expenses.

(2) Activity under the “Charges to expenses or net sales” column are recorded within net sales.

(3) Represents amounts written off, net of recoveries and other adjustments. Includes effects of foreign translation.

Significant Accounting and Reporting Policies (Policies)

12 Months Ended

May 28, 2016

Accounting Policies [Abstract]

Principles of Consolidation

Fiscal Year

The company's fiscal year ends on the Saturday closest to May 31. The fiscal years ended May 28, 2016, May 30, 2015, and May 31, 2014 each contain 52 weeks.

Foreign Currency Translation

Cash Equivalents

Marketable Securities

Accounts Receivable Allowances

Concentrations of Credit Risk

Inventories

Property, Equipment, and Depreciation

Goodwill and Indefinite-Lived Intangible Assets

Goodwill and Indefinite-lived Intangible Assets

Long-Lived Assets - Indefinite

Long-Lived Assets

Long-Lived Assets - Finite



	May 28, 2016
(In millions)	Patent and Trademarks		Customer Relationships		Other		Total
Gross carrying value	$	19.8	$	55.7	$	7.5	$	83.0
Accumulated amortization	12.3		15.9		4.0		32.2
Net	$	7.5	$	39.8	$	3.5	$	50.8

	May 30, 2015
	Patent and Trademarks		Customer Relationships		Other		Total
Gross carrying value	$	18.8	$	55.3	$	5.0	$	79.1
Accumulated amortization	11.7		12.0		3.1		26.8
Net	$	7.1	$	43.3	$	1.9	$	52.3

Self Insurance

Self-Insurance



(In millions)	Retention Level (per occurrence)
General liability and auto liability/physical damage	$	1.00
Workers' compensation and property	$	0.75

Redeemable Noncontrolling Interest

Redeemable Noncontrolling Interests

Changes in the company’s Redeemable noncontrolling interests for the years ended May 28, 2016 and May 30, 2015 are as follows:



	Year Ended
(In millions)	May 28, 2016			May 30, 2015
Balance at beginning of period	$	30.4		$	—
Increase due to business combinations	—			25.7
Net income attributable to redeemable noncontrolling interests	0.5			0.5
Exercised options	—			0.7
Redemption value adjustment	(4.0		)	3.3
Other adjustments	0.1			0.2
Balance at end of period	$	27.0		$	30.4

Research, Development, and Other Related Costs

Customer Payments and Incentives

Revenue Recognition

Shipping and Handling Expenses

The company records shipping and handling related expenses under the caption “Cost of sales” in the Consolidated Statements of Comprehensive Income.

Cost of Sales

Selling, General, and Administrative

Income Taxes

Stock-Based Compensation

Earnings per Share

Comprehensive Income

Use of Estimates in the Preparation of Financial Statements

Fair Value

The company classifies and discloses its fair value measurements in one of the following three categories:


•	Level 1 — Financial instruments with unadjusted, quoted prices listed on active market exchanges.


•	Level 2 — Financial instruments lacking unadjusted, quoted prices from active market exchanges, including over-the-counter traded financial instruments. Financial instrument values are determined using prices for recently traded financial instruments with similar underlying terms and direct or indirect observational inputs, such as interest rates and yield curves at commonly quoted intervals.


•	Level 3 — Financial instruments not actively traded on a market exchange and there is little, if any, market activity. Values are determined using significant unobservable inputs or valuation techniques.

See Note 11 of the Consolidated Financial Statements for the required fair value disclosures.

Foreign Currency Forward Contracts Not Designated as Hedges

Significant Accounting and Reporting Policies (Tables)

12 Months Ended

May 28, 2016

Accounting Policies [Abstract]

Schedule of Goodwill and Indefinite-lived Intangibles

Goodwill and other indefinite-lived assets included in the Consolidated Balance Sheets consist of the following:



(In millions)	Goodwill			Indefinite-lived Intangible Assets			Total Goodwill and Indefinite-lived Intangible Assets
Balance, May 31, 2014	228.2			40.9			269.1
Foreign currency translation adjustments	(0.7		)	—			(0.7		)
DWR Acquisition	75.6			55.1			130.7
Impairment charges	—			(10.8		)	(10.8		)
Balance, May 30, 2015	$	303.1		$	85.2		$	388.3
Foreign currency translation adjustments	(0.4		)	—			(0.4		)
Sale of owned dealer	(0.6		)	—			(0.6		)
Acquisition of George Nelson Bubble Lamp product line	3.2			—			3.2
Balance, May 28, 2016	305.3			85.2			390.5

Schedule of Finite-Lived Intangible Assets by Major Class

Refer to the following table for the combined gross carrying value and accumulated amortization for these amortizable intangibles.



	May 28, 2016
(In millions)	Patent and Trademarks		Customer Relationships		Other		Total
Gross carrying value	$	19.8	$	55.7	$	7.5	$	83.0
Accumulated amortization	12.3		15.9		4.0		32.2
Net	$	7.5	$	39.8	$	3.5	$	50.8

	May 30, 2015
	Patent and Trademarks		Customer Relationships		Other		Total
Gross carrying value	$	18.8	$	55.3	$	5.0	$	79.1
Accumulated amortization	11.7		12.0		3.1		26.8
Net	$	7.1	$	43.3	$	1.9	$	52.3

Schedule of Finite-Lived Intangible Assets, Future Amortization Expense

Estimated amortization expense on existing amortizable intangible assets as of May 28, 2016, for each of the succeeding five fiscal years is as follows:



(In millions)
2017	$	6.3
2018	$	6.3
2019	$	5.7
2020	$	5.7
2021	$	5.7

Schedule of Self Insurance Retention Levels

The company's retention levels designated within significant insurance arrangements as of May 28, 2016, are as follows:



(In millions)	Retention Level (per occurrence)
General liability and auto liability/physical damage	$	1.00
Workers' compensation and property	$	0.75

Schedule of Derivative Instruments in Statement of Financial Position, Fair Value

The effects of derivative instruments on the consolidated financial statements were as follows for the fiscal years ended 2016 and 2015 (amounts presented exclude any income tax effects):

Fair Value of Derivative Instruments in Consolidated Balance Sheets



(In millions)	Balance Sheet Location	May 28, 2016		May 30, 2015
Foreign currency forward contracts	Current Assets: Other	$	0.5	$	0.7
Foreign currency forward contracts	Current Liabilities: Other Accrued Liabilities	$	0.8	$	0.2

Schedule of Derivative Instruments, Gain (Loss) in Statement of Financial Performance

Effects of Derivative Instruments on Income



(In millions)		Fiscal Year
	Statement of Comprehensive Income Location	May 28, 2016			May 30, 2015			May 31, 2014
(Gain)/loss recognized on foreign currency forward contracts	Other expenses (income): Other, net	$	(0.7	)	$	(2.1	)	$	(0.1	)

Acquisitions and Divestitures (Tables)

12 Months Ended

May 28, 2016

Business Combinations [Abstract]

Schedule of Business Acquisitions, by Acquisition



Assets Acquired and Liabilities Assumed on July 28, 2014
(In millions)	Fair Value
Purchase price	$	155.2
Fair value of the assets acquired:
Cash	1.2
Accounts receivable	2.2
Inventory	47.4
Current deferred tax asset	1.5
Other current assets	5.5
Goodwill	75.6
Other intangible assets	68.5
Property	32.0
Other long term assets	2.4
Total assets acquired	236.3
Fair value of liabilities assumed:
Accounts payable	20.8
Accrued compensation and benefits	1.6
Other accrued liabilities	12.3
Long term deferred tax liability	14.5
Other long term liabilities	0.4
Total liabilities assumed	49.6
Redeemable noncontrolling interests	25.7
Noncontrolling interests	5.8
Net assets acquired	$	155.2

Finite-Lived and Indefinite-Lived Intangible Assets Acquired as Part of Business Combination

Other intangible assets acquired as a result of the acquisition of DWR were valued at $68.5 million. These amounts are reflected in the values presented in the following table:



Intangible Assets Acquired from the DWR Acquisition
(In millions)	Fair Value		Useful Life
Trade Names and Trademarks	$	55.1	Indefinite
Exclusive Distribution Agreements	0.2		1.5 years
Customer Relationships	12.0		10 - 16 years
Product Development Designs	1.2		7 years
Total Intangible Assets Acquired	$	68.5

Long-Term Debt (Tables)

12 Months Ended

May 28, 2016

Debt Disclosure [Abstract]

Schedule of Long-term Debt Instruments

Long-term debt consisted of the following obligations:



(In millions)	May 28, 2016		May 30, 2015
Series B senior notes, 6.42%, due January 3, 2018	$	149.9	$	149.8
Debt securities, 6.0%, due March 1, 2021	50.0		50.0
Syndicated Revolving Line of Credit, due July 2019	22.0		90.0
Total	$	221.9	$	289.8

Schedule of Maturities of Long-term Debt

Annual maturities of long-term debt for the five fiscal years subsequent to May 28, 2016, are as follows:



(In millions)
2017	$	—
2018	$	149.9
2019	$	—
2020	$	22.0
2021	$	50.0
Thereafter	$	—

- Definition

Tabular disclosure of long-debt instruments or arrangements, including identification, terms, features, collateral requirements and other information necessary to a fair presentation. These are debt arrangements that originally required repayment more than twelve months after issuance or greater than the normal operating cycle of the entity, if longer.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02.22)
-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21475-112644

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 942
-SubTopic 470
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=6479336&loc=d3e64711-112823

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 235
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08.(e),(f))
-URI http://asc.fasb.org/extlink&oid=26873400&loc=d3e23780-122690

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 835
-SubTopic 30
-Section 55
-Paragraph 8
-URI http://asc.fasb.org/extlink&oid=34725769&loc=d3e28878-108400

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 8
-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21538-112644

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 6
-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21506-112644

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 835
-SubTopic 30
-Section 45
-Paragraph 1A
-URI http://asc.fasb.org/extlink&oid=6451184&loc=d3e28541-108399

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 835
-SubTopic 30
-Section 45
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=6451184&loc=d3e28551-108399

Reference 10: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 7
-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21521-112644

+ Details

Employee Benefit Plans (Tables)

12 Months Ended

May 28, 2016

Compensation and Retirement Disclosure [Abstract]

Schedule of Funded Status and Amounts Recognized in the Balance Sheet



	Pension Benefits												Post-Retirement Benefits
	2016						2015						2016			2015
(In millions)	Domestic			International			Domestic			International
Change in benefit obligation:
Benefit obligation at beginning of year	$	1.1		$	112.0		$	1.1		$	105.4		$	7.7		$	7.5
Interest cost	—			3.8			—			4.3			0.2			0.2
Foreign exchange impact	—			(4.6		)	—			(9.8		)	—			—
Actuarial (gain)/loss	—			(4.4		)	—			15.0			(1.3		)	0.8
Benefits paid	(0.1		)	(2.4		)	—			(2.9		)	(0.7		)	(0.8		)
Benefit obligation at end of year	$	1.0		$	104.4		$	1.1		$	112.0		$	5.9		$	7.7

Change in plan assets:
Fair value of plan assets at beginning of year	$	—		$	92.0		$	—		$	94.8		$	—		$	—
Actual return on plan assets	—			(1.3		)	—			8.0			—			—
Foreign exchange impact	—			(3.7		)	—			(8.5		)	—			—
Employer contributions	0.1			0.4			—			0.6			0.7			0.8
Benefits paid	(0.1		)	(2.4		)	—			(2.9		)	(0.7		)	(0.8		)
Fair value of plan assets at end of year	$	—		$	85.0		$	—		$	92.0		$	—		$	—

Funded status:
Under funded status at end of year	$	(1.0	)	$	(19.4	)	$	(1.1	)	$	(20.0	)	$	(5.9	)	$	(7.7	)

Components of the amounts recognized in the Consolidated Balance Sheets:
Current liabilities	$	(0.1	)	$	—		$	(0.1	)	$	—		$	(0.7	)	$	(0.9	)
Non-current liabilities	$	(0.9	)	$	(19.4	)	$	(1.0	)	$	(20.0	)	$	(5.2	)	$	(6.8	)

Components of the amounts recognized in accumulated other comprehensive loss before the effect of income taxes:
Unrecognized net actuarial loss (gain)	$	0.3		$	39.3		$	0.3		$	41.6		$	(0.2	)	$	1.1
Unrecognized prior service cost (credit)	—			—			—			—			—			—
Accumulated other comprehensive loss	$	0.3		$	39.3		$	0.3		$	41.6		$	(0.2	)	$	1.1

Schedule of Net Benefit Costs

The following table is a summary of the annual cost of the company's pension and post-retirement plans:



Components of Net Periodic Benefit Costs and Other Changes Recognized in Other Comprehensive Income:
	Pension Benefits									Post-Retirement Benefits
(In millions)	2016			2015			2014			2016		2015		2014
Domestic:
Interest cost	$	—		$	—		$	5.2		$	0.2	$	0.2	$	0.3
Expected return on plan assets	—			—			(3.6		)	—		—		—
Net amortization	—			—			4.7			—		—		—
Settlement Loss	—			—			158.2			—		—		—
Net periodic benefit cost	$	—		$	—		$	164.5		$	0.2	$	0.2	$	0.3

International:
Interest cost	$	3.8		$	4.3		$	4.2
Expected return on plan assets	(5.4		)	(5.5		)	(5.2		)
Net amortization	2.8			1.8			1.8
Net periodic benefit cost	$	1.2		$	0.6		$	0.8

Schedule of Amounts Recognized in Other Comprehensive Income (Loss)



Other Changes in Plan Assets and Benefit Obligations Recognized in Other Comprehensive (Income):
	Pension Benefits						Post-Retirement Benefits
(In millions)	2016			2015			2016			2015
Domestic:
Net actuarial (gain) loss	$	—		$	—		$	(1.3	)	$	0.8
Net amortization	—			—			—			—
Total recognized in other comprehensive (income) loss	$	—		$	—		$	(1.3	)	$	0.8

International:
Net actuarial loss	$	2.2		$	11.8
Net amortization	(2.8		)	(1.8		)
Total recognized in other comprehensive (income) loss	$	(0.6	)	$	10.0

Schedule of Assumptions Used

The weighted-average actuarial assumptions used to determine the benefit obligation amounts and the net periodic benefit cost for the company's pension and post-retirement plans are as follows:



The weighted-average used in the determination of net periodic benefit cost:
	2016		2015		2014
(Percentages)	Domestic	International	Domestic	International	Domestic	International
Discount rate	3.41	3.50	3.44	4.40	3.43	4.40
Compensation increase rate	n/a	3.20	n/a	3.35	n/a	3.50
Expected return on plan assets	n/a	6.10	n/a	6.10	n/a	6.00

The weighted-average used in the determination of the projected benefit obligations:
Discount rate	3.51	3.43	3.41	3.50	3.44	4.40
Compensation increase rate	n/a	2.95	n/a	3.20	n/a	3.35

Schedule of Effect of One-Percentage-Point Change in Assumed Health Care Cost Trend Rates



(In millions)	1 Percent Increase		1 Percent Decrease
Effect on total fiscal 2016 service and interest cost components	$	—	$	—
Effect on post-retirement benefit obligation at May 28, 2016	$	0.2	$	(0.2	)

Schedule of Fair Value and Allocation of Plan Assets

The target asset allocation at the end of fiscal 2016 and asset categories for the company's primary international pension plan for fiscal 2016 and 2015 is as follows:




Asset Category	Targeted Asset Allocation Percentage		Percentage of Plan Assets at Year End
Asset Category	Targeted Asset Allocation Percentage		2016		2015
Equities	—		—		2
Fixed Income	20		24		23
Common collective trusts	80		76		75
Total			100		100

(In millions)	International Plan as of May 31, 2016
Asset Category	Level 1		Level 2		Total
Cash and cash equivalents	$	0.2	$	—	$	0.2
Foreign government obligations	—		20.5		20.5
Common collective trusts-balanced	—		64.3		64.3
Total	$	0.2	$	84.8	$	85.0

(In millions)	International Plan as of May 31, 2015
Asset Category	Level 1		Level 2		Total
Cash and cash equivalents	$	1.8			$	1.8
Foreign government obligations	—		21.3		21.3
Common collective trusts-balanced			68.9		68.9
Total	$	1.8	$	90.2	$	92.0

Schedule of Expected Benefit Payments



(In millions)	Pension Benefits Domestic		Pension Benefits International		Post-Retirement Benefits
2017	$	0.1	$	2.5	$	0.7
2018	$	0.1	$	2.8	$	0.7
2019	$	0.1	$	2.6	$	0.7
2020	$	0.1	$	2.8	$	0.6
2021	$	0.1	$	3.5	$	0.6
2022-2026	$	0.3	$	18.7	$	2.1

Stock-Based Compensation (Tables)

12 Months Ended

May 28, 2016

Valuation and Qualifying Accounts Disclosure

Schedule of Pre-Tax Compensation Expense and Related Tax Benefits

Pre-tax compensation expense and the related income tax benefit for all types of stock-based programs was as follows for the periods indicated:



(In millions)	May 28, 2016		May 30, 2015		May 31, 2014
Employee stock purchase program	$	0.3	$	0.3	$	0.3
Stock option plans	1.9		2.6		2.3
Restricted stock grants	—		0.1		0.2
Restricted stock units	3.2		3.7		5.2
Performance share units	6.5		3.3		3.0
Total	$	11.9	$	10.0	$	11.0

Tax benefit	$	4.3	$	3.6	$	4.0

Schedule of Fair Value of Employee Stock Options



	2016		2015		2014
Risk-free interest rates ⁽¹⁾	1.51	%	1.46	%	1.62	%
Expected term of options ⁽²⁾	4.0 years		4.0 years		5.5 years
Expected volatility ⁽³⁾	33	%	36	%	46	%
Dividend yield ⁽⁴⁾	2.03	%	1.85	%	1.74	%
Weighted-average grant-date fair value of stock options:
Granted with exercise prices equal to the fair market value of the stock on the date of grant	6.73		7.74		10.68

(1) Represents the U.S. Treasury yield over the same period as the expected option term.

(3) Amount is determined based on analysis of historical price volatility of the company's common stock over a period equal to the expected term of the options.

(4) Represents the company's estimated cash dividend yield over the expected term of options.

Schedule of Stock Option Plan Transactions

The following is a summary of the transactions under the company's stock option plans:



	Shares Under Option		Weighted-Average Exercise Prices		Weighted-Average Remaining Contractual Term (Years)	Aggregate Intrinsic Value (In millions)
Outstanding at May 30, 2015	1,302,623		$	26.05	4.0	$	4.7
Granted at market	91,070		$	29.03
Exercised	(288,470	)	$	23.15
Forfeited or expired	(183,843	)	$	33.33
Outstanding at May 28, 2016	921,380		$	25.80	4.2	5.5
Ending vested + expected to vest	921,380		$	25.80	4.2	$	5.5
Exercisable at end of period	764,060		$	25.06	3.3	$	5.1

Schedule of Restricted Stock Grants

The company recognizes the related compensation expense on a straight-line basis over the requisite service period. A summary of shares subject to restrictions are as follows:



	2016
	Shares		Weighted Average Grant-Date Fair Value
Outstanding at May 30, 2015	50,323		$	20.80
Granted	—		$	—
Vested	(28,500	)	$	20.37
Forfeited	(1,000	)	$	21.71
Outstanding at May 28, 2016	20,823		$	21.35

Schedule of Restricted Stock Unit (RSU) Activity

The following is a summary of restricted stock unit transactions for the fiscal years indicated:



	Share Units		Weighted Average Grant-Date Fair Value		Aggregate Intrinsic Value in Millions		Weighted-Average Remaining Contractual Term (Years)
Outstanding at May 30, 2015	505,472		$	24.21	$	13.5	1.2
Granted	110,176		$	29.03
Forfeited	(17,321	)	$	27.09
Released	(220,466	)	$	19.97
Outstanding at May 28, 2016	377,861		$	27.83	$	12.0	1.4
Ending vested + expected to vest	377,861		27.83		$	10.8	1.4

Schedule of Performance-based Stock Units (PSU) Activity

The following is a summary of performance share unit transactions for the fiscal years indicated:



	Share Units		Weighted Average Grant-Date Fair Value		Aggregate Intrinsic Value in Millions		Weighted-Average Remaining Contractual Term (Years)
Outstanding at May 30, 2015	356,906		$	29.17	$	9.9	1.3
Granted	154,621		$	30.81
Forfeited	(21,988	)	$	20.64
Released	(55,825	)	$	17.10
Outstanding at May 28, 2016	433,714		$	31.74	$	13.7	1.2
Ending vested + expected to vest	433,714		$	31.74	$	13.7	1.2

Schedule of Director Share Based Compensation

The exercise price of the stock options granted may not be less than the market price of the company's common stock on the date of grant. Under the plan, the Board members received the following shares or options in the fiscal years indicated:



	2016	2015	2014
Shares of common stock	21,988	13,752	12,358
Shares through the deferred compensation program	3,118	—	2,317

Herman Miller Consumer Holdings Inc [Member]

Valuation and Qualifying Accounts Disclosure

Schedule of Fair Value of Employee Stock Options

The following weighted-average assumptions were used to value the liability associated with HMCH stock options as of May 28, 2016 and May 30, 2015.



	2016			2015
Risk-free interest rates ⁽¹⁾	1.07		%	0.99	%
Expected term of options ⁽²⁾	3.1 years			3.2 years
Expected volatility ⁽³⁾	35		%	35	%
Dividend yield	not applicable			not applicable
Strike price	$	24.39		24.39
Per share value ⁽⁴⁾	$	6.52		8.71

Schedule of Stock Option Plan Transactions



	Shares Under Option		Weighted-Average Exercise Prices		Weighted-Average Remaining Contractual Term (Years)	Aggregate Intrinsic Value (In millions)
Outstanding at May 30, 2015	504,669		$	23.92	4.2	$	2.1
Granted	—		$	—
Exercised	(4,293	)	$	6.12
Forfeited	—		$	—
Outstanding at May 28, 2016	500,376		$	24.07	3.2	$	0.4
Exercisable at end of period	9,290		$	7.10	3.2	0.2

Income Taxes (Tables)

12 Months Ended

May 28, 2016

Income Tax Disclosure [Abstract]

Schedule of Income before Income Tax, Domestic and Foreign

The components of earnings (loss) before income taxes are as follows:



(In millions)	2016		2015		2014
Domestic	$	154.9	$	142.5	$	(45.1	)
Foreign	41.7		2.7		1.7
Total	$	196.6	$	145.2	$	(43.4	)

Schedule of Components of Income Tax Expense (Benefit)

The provision (benefit) for income taxes consists of the following:



(In millions)	2016		2015			2014
Current: Domestic - Federal	$	36.4	$	43.6		$	22.2
Domestic - State	6.4		6.3			4.6
Foreign	6.3		6.1			4.8
	49.1		56.0			31.6
Deferred: Domestic - Federal	7.5		(5.9		)	(43.6		)
Domestic - State	0.2		(0.6		)	(5.6		)
Foreign	2.7		(2.3		)	(3.6		)
	10.4		(8.8		)	(52.8		)
Total income tax provision	$	59.5	$	47.2		$	(21.2	)

Effective Income Tax Rate Reconciliation

The following table represents a reconciliation of income taxes at the United States statutory rate with the effective tax rate as follows:



(In millions)	2016			2015			2014
Income taxes computed at the United States Statutory rate of 35%	$	68.8		$	50.8		$	(15.2	)
Increase (decrease) in taxes resulting from:
Change in unrecognized tax benefits	0.2			—			0.4
Foreign statutory rate differences	(4.3		)	(1.0		)	(0.9		)
Manufacturing deduction under the American Jobs Creation Act of 2004	(4.8		)	(4.8		)	(3.9		)
State taxes	5.2			4.2			(0.9		)
Tax on undistributed foreign earnings	—			(3.9		)	—
Sale of manufacturing facility in the United Kingdom	(1.6		)	—			—
Other, net	(4.0		)	1.9			(0.7		)
Income tax expense (benefit)	$	59.5		$	47.2		$	(21.2	)
Effective tax rate	30.3		%	32.6		%	48.9		%

Schedule of Deferred Tax Assets and Liabilities

The tax effects and types of temporary differences that give rise to significant components of the deferred tax assets and liabilities at May 28, 2016 and May 30, 2015, are as follows:



(In millions)	2016			2015
Deferred tax assets:
Compensation-related accruals	$	23.2		$	21.9
Accrued pension and post-retirement benefit obligations	9.2			11.0
Deferred revenue	5.6			2.9
Inventory related	3.8			6.4
Reserves for uncollectible accounts and notes receivable	1.2			1.4
Other reserves and accruals	3.0			3.6
Warranty	15.7			14.0
State and local tax net operating loss carryforwards and credits	5.7			5.7
Federal net operating loss carryforward	7.1			12.2
Foreign tax net operating loss carryforwards and credits	14.6			10.0
Undistributed foreign earnings	—			4.5
Other	4.7			4.4
Subtotal	93.8			98.0
Valuation allowance	(10.6		)	(11.1		)
Total	$	83.2		$	86.9

Deferred tax liabilities:
Book basis in property in excess of tax basis	$	(24.8	)	$	(16.7	)
Intangible assets	(47.4		)	(44.5		)
Other	(2.2		)	(3.6		)
Total	$	(74.4	)	$	(64.8	)

Schedule of Unrecognized Tax Benefits

The components of the company's unrecognized tax benefits are as follows:



(In millions)
Balance at May 31, 2014	$	1.8
Increases related to current year income tax positions	0.4
Increases related to prior year income tax positions	0.1
Decreases related to prior year income tax positions	(0.4		)
Decreases related to lapse of applicable statute of limitations	(0.1		)
Decreases related to settlements	—
Balance at May 30, 2015	1.8
Increases related to current year income tax positions	0.4
Increases related to prior year income tax positions	0.1
Decreases related to prior year income tax positions	(0.1		)
Decreases related to lapse of applicable statute of limitations	(0.1		)
Decreases related to settlements	(0.4		)
Balance at May 28, 2016	$	1.7

Schedule of Unrecognized Tax Benefits, Interest, Penalties and Related Liability

Interest and penalties and the related liability, which are excluded from the table above, were as follows for the periods indicated:



(In millions)	May 28, 2016			May 30, 2015		May 31, 2014
Interest and penalty expense (income)	$	(0.1	)	$	0.4	$	0.2

Liability for interest and penalties	$	0.7		$	0.9

Fair Value of Financial Instruments (Tables)

12 Months Ended

May 28, 2016

Fair Value Disclosures [Abstract]

Schedule of Fair Value by Balance Sheet Grouping

he carrying value and fair value of the company's long-term debt, including current maturities, is as follows for the periods indicated:



(In millions)	May 28, 2016		May 30, 2015
Carrying value	$	221.9	$	289.8
Fair value	$	241.7	$	315.1

Schedule of Fair Value Assets and Liabilities Measured on a Recurring and Nonrecurring Basis



(In millions)	Fair Value Measurements
	May 28, 2016				May 30, 2015
Financial Assets	Quoted Prices With Other Observable Inputs (Level 2)		Management Estimates (Level 3)		Quoted Prices With Other Observable Inputs (Level 2)		Management Estimates (Level 3)
Available-for-sale securities:
Mutual funds - fixed income	$	6.4	$	—	$	—	$	—
Mutual funds - equity	0.7		—		—		—
Government obligations	0.4		—		4.4		—
Corporate debt securities	—		—		0.6		—
Asset-backed securities	—		—		0.2		—
Mortgage-backed securities	—		—		0.5		—
Foreign currency forward contracts	0.5		—		0.7		—
Deferred compensation plan	7.9		—		7.9		—
Total	$	15.9	$	—	$	14.3	$	—

Financial Liabilities
Foreign currency forward contracts	$	0.8	$	—	$	0.2	$	—
Contingent consideration	—		2.7		—		2.6
Total	$	0.8	$	2.7	$	0.2	$	2.6

Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation

The table below presents a reconciliation for liabilities measured at fair value using significant unobservable inputs (Level 3) (in millions):



(In millions)
Contingent Consideration	May 28, 2016			May 30, 2015
Beginning balance	$	2.6		$	3.7
Net realized losses	—			1.1
Foreign currency translation adjustments	(0.1		)	(0.4		)
Settlements	(2.5		)	(1.8		)
Purchases or additions	2.7			—
Ending balance	$	2.7		$	2.6

Schedule of Unrealized Gain (Loss) on Investments

The following is a summary of the carrying and market values of the company's marketable securities as of the dates indicated:



	May 28, 2016
(In millions)	Cost		Unrealized Gain		Unrealized Loss		Market Value
Mutual funds - fixed income	$	6.4	$	—	$	—	$	6.4
Mutual funds - equity	0.7		—		—		0.7
Government obligations	0.4		—		—		0.4
Total	$	7.5	$	—	$	—	$	7.5

	May 30, 2015
(In millions)	Cost		Unrealized Gain		Unrealized Loss		Market Value
Asset-backed securities	$	0.2	$	—	$	—	$	0.2
Corporate debt securities	0.6		—		—		0.6
Government obligations	4.4		—		—		4.4
Mortgage-backed securities	0.5		—		—		0.5
Total	$	5.7	$	—	$	—	$	5.7

Schedule of Debt Securities Maturities

Maturities of debt securities included in marketable securities as of May 28, 2016, are as follows:



(In millions)	Cost		Market Value
Due within one year	$	0.4	$	0.4
Total	$	0.4	$	0.4

Supplemental Disclosures of Cash Flow Information (Tables)

12 Months Ended

May 28, 2016

Supplemental Cash Flow Elements [Abstract]

Schedule of Cash Flow, Supplemental Disclosures

The following table presents the adjustments to reconcile net earnings to net cash provided by operating activities:



(In millions)	2016			2015			2014

Depreciation expense	$	47.0		$	44.2		$	37.8
Amortization expense	6.0			5.6			4.6
Provision for losses on accounts receivable and notes receivable	2.2			1.8			1.0
(Gain) Loss on sales of property and dealers	(5.8		)	—			(1.7		)
Deferred income tax expense (benefit)	10.4			(8.8		)	(52.8		)
Pension expense	1.4			0.8			115.4
Restructuring and impairment expenses	—			12.7			26.5
Stock-based compensation	11.9			10.0			11.0
Excess tax benefits from stock-based compensation	(1.4		)	(0.7		)	(1.1		)
Other changes in long-term liabilities	6.7			(1.2		)	(8.5		)
Other	0.5			1.7			1.2
Changes in current assets and liabilities:
Accounts receivable	(30.5		)	7.8			(26.7		)
Inventories	(6.0		)	(9.0		)	(2.2		)
Prepaid expenses and other	(11.7		)	(2.5		)	(3.2		)
Accounts payable	8.7			1.1			2.6
Accrued liabilities	33.5			6.1			8.3
Total changes in current assets and liabilities	(6.0		)	3.5			(21.2		)
Total adjustments	$	72.9		$	69.6		$	112.2

Warranties, Guarantees, and Contingencies (Tables)

12 Months Ended

May 28, 2016

Commitments and Contingencies Disclosure [Abstract]

Schedule of Product Warranty Liability

Changes in the warranty reserve for the stated periods were as follows:



(In millions)	2016			2015			2014
Accrual balance, beginning	$	39.3		$	37.7		$	37.3
Accrual for warranty matters	25.5			25.0			20.2
Settlements	(20.9		)	(23.4		)	(19.8		)
Accrual balance, ending	$	43.9		$	39.3		$	37.7

Operating Segments (Tables)

12 Months Ended

May 28, 2016

Segment Reporting [Abstract]

Schedule of Segment Reporting Information

The following is a summary of certain key financial measures for the respective fiscal years indicated:



(In millions)	2016			2015			2014

Net Sales:
North American Furniture Solutions	$	1,331.8		$	1,241.9		$	1,216.3
ELA Furniture Solutions	412.6			409.9			392.2
Specialty	231.8			219.9			205.8
Consumer	288.7			270.5			67.7
Corporate	—			—			—
Total	$	2,264.9		$	2,142.2		$	1,882.0

Depreciation and Amortization:
North American Furniture Solutions	$	27.9		$	26.5		$	26.8
ELA Furniture Solutions	8.5			8.2			7.6
Specialty	7.4			7.4			6.8
Consumer	8.6			7.3			1.2
Corporate	0.6			0.4			—
Total	$	53.0		$	49.8		$	42.4

Operating Earnings (Losses):
North American Furniture Solutions	$	152.0		$	125.2		$	(27.0	)
ELA Furniture Solutions	35.3			25.9			23.1
Specialty	16.4			13.5			(5.3		)
Consumer	8.1			14.7			9.9
Corporate	(0.3		)	(15.9		)	(26.4		)
Total	$	211.5		$	163.4		$	(25.7	)

Capital Expenditures:
North American Furniture Solutions	$	56.8		$	31.7		$	28.9
ELA Furniture Solutions	15.0			20.3			6.4
Specialty	3.1			3.7			5.5
Consumer	10.2			7.9			—
Corporate	—			—			—
Total	$	85.1		$	63.6		$	40.8

Total Assets:
North American Furniture Solutions	$	531.7		$	504.5		$	461.5
ELA Furniture Solutions	218.4			235.4			244.8
Specialty	147.3			151.6			157.7
Consumer	245.3			231.8			18.8
Corporate	92.5			69.4			112.6
Total	$	1,235.2		$	1,192.7		$	995.4

Goodwill:
North American Furniture Solutions	$	135.8		$	135.8		$	135.8
ELA Furniture Solutions	40.9			41.9			42.6
Specialty	49.8			49.8			49.8
Consumer	78.8			75.6			—
Corporate	—			—			—
Total	$	305.3		$	303.1		$	228.2

Revenue from External Customers by Products and Services

The following is a summary of net sales estimated by product category for the respective fiscal years indicated.



(In millions)	2016		2015		2014
Net Sales:
Systems	$	656.8	$	563.4	$	571.6
Seating	855.5		805.5		658.2
Freestanding and storage	456.9		484.1		386.4
Other ⁽¹⁾	295.7		289.2		265.8
Total	$	2,264.9	$	2,142.2	$	1,882.0

(1) “Other” primarily consists of textiles or uncategorized product sales and service sales.

Schedule of Revenue by Customer Geographic Area

The following is a summary of geographic information for the respective fiscal years indicated. Individual foreign country information is not provided as none of the individual foreign countries in which the company operates are considered material for separate disclosure based on quantitative and qualitative considerations.



(In millions)	2016		2015		2014
Net Sales:
United States	$	1,757.0	$	1,640.6	$	1,406.3
International	507.9		501.6		475.7
Total	$	2,264.9	$	2,142.2	$	1,882.0

Schedule of Long-Lived Assets by Geographic Area



(In millions)	2016		2015		2014
Long-lived assets:
United States	$	254.8	$	224.2	$	177.0
International	48.1		53.8		35.4
Total	$	302.9	$	278.0	$	212.4

Accumulated Other Comprehensive Income (Tables)

12 Months Ended

May 28, 2016

Accumulated Other Comprehensive Income (Loss) [Abstract]

Schedule of Accumulated Other Comprehensive Income (Loss)

The following table provides an analysis of the changes in accumulated other comprehensive loss for the years ended May 28, 2016, May 30, 2015 and May 31, 2014:



	Year Ended
(In millions)	May 28, 2016			May 30, 2015			May 31, 2014
Cumulative translation adjustments at beginning of period	$	(20.8	)	$	(11.1	)	$	(14.0	)
Translation adjustments (net of tax of ($0.3), $0.3 and $ - )	(8.8		)	(9.7		)	2.9
Balance at end of period	(29.6		)	(20.8		)	(11.1		)
Pension and other post-retirement benefit plans at beginning of period	(35.4		)	(26.8		)	(110.3		)
Adjustments to pension and other post-retirement benefit plans (net of tax of ($0.7), $2.6 and $ - )	(2.0		)	(10.0		)	(3.1		)
Reclassification to earnings - cost of sales (net of tax of $ - , $ - , ($15.8))	—			—			27.6
Reclassification to earnings - operating expenses (net of tax of ($0.7), ($0.4), ($35.1))	2.5			1.4			59.0
Balance at end of period	(34.9		)	(35.4		)	(26.8		)
Total accumulated other comprehensive loss	$	(64.5	)	$	(56.2	)	$	(37.9	)

Redeemable Noncontrolling Interests (Tables)

12 Months Ended

May 28, 2016

Redeemable Noncontrolling Interests [Abstract]

Redeemable Noncontrolling Interest

Redeemable Noncontrolling Interests

Changes in the company’s Redeemable noncontrolling interests for the years ended May 28, 2016 and May 30, 2015 are as follows:



	Year Ended
(In millions)	May 28, 2016			May 30, 2015
Balance at beginning of period	$	30.4		$	—
Increase due to business combinations	—			25.7
Net income attributable to redeemable noncontrolling interests	0.5			0.5
Exercised options	—			0.7
Redemption value adjustment	(4.0		)	3.3
Other adjustments	0.1			0.2
Balance at end of period	$	27.0		$	30.4

Quarterly Financial Data (Unaudited) (Tables)

12 Months Ended

May 28, 2016

Quarterly Financial Information Disclosure [Abstract]

Schedule of Quarterly Financial Information

Set forth below is a summary of the quarterly operating results on a consolidated basis for the years ended May 28, 2016, May 30, 2015, and May 31, 2014.



(In millions, except per share data)		First Quarter		Second Quarter			Third Quarter		Fourth Quarter
2016	Net sales	$	565.4	$	580.4		$	536.5	$	582.6
	Gross margin	216.8		224.4			207.8		225.2
	Net earnings attributable to Herman Miller, Inc. ⁽¹⁾	33.5		34.7			27.9		40.7
	Earnings per share-basic	0.56		0.58			0.46		0.68
	Earnings per share-diluted	0.56		0.57			0.46		0.67

2015	Net sales	$	509.7	$	565.4		$	516.4	$	550.7
	Gross Margin	185.6		205.7			190.5		209.6
	Net earnings attributable to Herman Miller, Inc. ⁽¹⁾	25.2		27.8			21.0		23.4
	Earnings per share-basic	0.43		0.47			0.35		0.39
	Earnings per share-diluted	0.42		0.46			0.35		0.39

2014	Net sales	$	468.1	$	470.5		$	455.9	$	487.5
	Gross margin ⁽¹⁾	170.0		118.9			162.9		179.1
	Net earnings (loss) attributable to Herman Miller, Inc.	22.5		(80.6		)	19.4		16.6
	Earnings (loss) per share-basic ⁽¹⁾	0.38		(1.37		)	0.33		0.28
	Earnings (loss) per share-diluted ⁽¹⁾	0.38		(1.37		)	0.33		0.28

Significant Accounting and Reporting Policies (Details) £ in Millions, $ in Millions	12 Months Ended
	May 28, 2016 USD ($)	May 30, 2015 USD ($)	May 31, 2014 USD ($)	May 28, 2016 GBP (£)	Nov. 28, 2015 USD ($)	May 30, 2015 GBP (£)
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Accrued warranty	$ 43.9	$ 39.3
Other assets	33.3	39.1
Retained earnings	$ 435.3	$ 330.2
Number of Weeks in Fiscal Year	364 days	364 days	364 days
Foreign Currency Transaction Gain (Loss), before Tax	$ 0.7	$ 2.1	$ 1.2
Cash Equivalents, at Carrying Value	7.5	9.1
Long-term Purchase Commitment, Amount	14.0
Indefinite-lived intangibles	85.2	85.2	40.9
Impairment charges	0.0	10.8	21.4
Impairment of Long-Lived Assets Held-for-use		4.0	4.0
Proceeds from Sale of Land Held-for-use	4.2
Liability for Unpaid Claims and Claims Adjustment Expense, Net	10.6	9.5
Research and Development Expense	62.4	56.7	53.9
Royalty Expense	14.7	14.7	$ 12.0
Derivative Liability, Notional Amount	$ 64.3	$ 34.7
Derivative Asset, Notional Amount \| £				£ 31.2		£ 18.0
Adjustments to Correct Product Warranty Accruals \| Restatement Adjustment
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Accrued warranty					$ 12.5
Other assets					4.7
Retained earnings					$ 7.8
Not Designated as Hedging Instrument \| Foreign Exchange Forward
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Derivative, Term of Contract	30 days

Significant Accounting and Reporting Policies - Schedule of Goodwill and Indefinite-lived Intangibles (Details) - USD ($) $ in Millions	12 Months Ended
	May 28, 2016	May 30, 2015	May 31, 2014
Goodwill [Roll Forward]
Beginning balance (in usd)	$ 303.1	$ 228.2
Goodwill acquired during period	3.2	75.6
Foreign currency translation adjustments	(0.4)	(0.7)
Impairment charges	(0.6)	0.0
Ending balance (in usd)	305.3	303.1	$ 228.2
Indefinite-lived Intangible Assets [Roll Forward]
Beginning balance (in usd)	85.2	40.9
Indefinite-lived intangible assets acquired during period	0.0	55.1
Foreign currency translation adjustments	0.0	0.0
Impairment charges	0.0	(10.8)	(21.4)
Ending balance (in usd)	85.2	85.2	40.9
Goodwill And Indefinite-lived Intangible Assets [Roll Forward]
Beginning balance (in usd)	388.3	269.1
Goodwill and indefinite lived intangible assets acquired during the period	3.2	130.7
Foreign currency translation adjustments	(0.4)	(0.7)
Impairment charges	(0.6)	(10.8)
Ending balance (in usd)	$ 390.5	$ 388.3	$ 269.1

Significant Accounting and Reporting Policies - Schedule of Finite-Lived Intangible Assets by Major Class (Details) - USD ($) $ in Millions	May 28, 2016	May 30, 2015
Finite-LIved Intangible Assets
Gross carrying value	$ 83.0	$ 79.1
Accumulated amortization	32.2	26.8
Finite-Lived Intangible Assets, Net	50.8	52.3
Patent and Trademarks
Finite-LIved Intangible Assets
Gross carrying value	19.8	18.8
Accumulated amortization	12.3	11.7
Finite-Lived Intangible Assets, Net	7.5	7.1
Customer Relationships
Finite-LIved Intangible Assets
Gross carrying value	55.7	55.3
Accumulated amortization	15.9	12.0
Finite-Lived Intangible Assets, Net	39.8	43.3
Other
Finite-LIved Intangible Assets
Gross carrying value	7.5	5.0
Accumulated amortization	4.0	3.1
Finite-Lived Intangible Assets, Net	$ 3.5	$ 1.9

Significant Accounting and Reporting Policies - Schedule of Finite Lived Intangible Assets, Future Amortization Expense (Details) $ in Millions	May 28, 2016 USD ($)
Accounting Policies [Abstract]
2017	$ 6.3
2018	6.3
2019	5.7
2020	5.7
2021	$ 5.7

Significant Accounting and Reporting Policies - Schedule of Derivative Instruments in Statement of Financial Position, Fair Value (Details) - Forward Contracts - USD ($) $ in Millions	May 28, 2016	May 30, 2015
Other Current Assets
Derivatives, Fair Value
Foreign currency forward contracts	$ 0.5	$ 0.7
Other Current Liabilities
Derivatives, Fair Value
Foreign currency forward contracts	$ 0.8	$ 0.2

Significant Accounting and Reporting Policies - Schedule of Derivative Instruments, Gain (loss) in Statement of Financial Performance (Details) - USD ($) $ in Millions	12 Months Ended
	May 28, 2016	May 30, 2015	May 31, 2014
Forward Contracts \| Other Expenses (Income)
Derivative Instruments, Gain (Loss)
(Gain)/loss recognized on foreign currency forward contracts	$ (0.7)	$ (2.1)	$ (0.1)

Significant Accounting and Reporting Policies - Phantom (Details)	12 Months Ended
	May 28, 2016
Patent and Trademarks \| Minimum
Schedule of Useful Lives and Amortization [Line Items]
Useful Life	1 year 6 months
Patent and Trademarks \| Maximum
Schedule of Useful Lives and Amortization [Line Items]
Useful Life	20 years
Patents
Schedule of Useful Lives and Amortization [Line Items]
Useful Life	5 years 6 months
Trademarks
Schedule of Useful Lives and Amortization [Line Items]
Useful Life	5 years 6 months
Customer Relationships
Schedule of Useful Lives and Amortization [Line Items]
Useful Life	10 years
Machinery and Equipment \| Minimum
Schedule of Useful Lives and Amortization [Line Items]
Property, Plant and Equipment, Useful Life	3 years
Machinery and Equipment \| Maximum
Schedule of Useful Lives and Amortization [Line Items]
Property, Plant and Equipment, Useful Life	10 years
Building
Schedule of Useful Lives and Amortization [Line Items]
Property, Plant and Equipment, Useful Life	40 years
Software
Schedule of Useful Lives and Amortization [Line Items]
Property, Plant and Equipment, Useful Life	5 years

Acquisitions and Divestitures (Details) - USD ($) $ in Millions			4 Months Ended	10 Months Ended	12 Months Ended
	Sep. 17, 2015	Jul. 28, 2014	Nov. 29, 2014	May 30, 2015	May 28, 2016	May 30, 2015	May 31, 2014
Business Acquisition
Goodwill				$ 303.1	$ 305.3	$ 303.1	$ 228.2
Nelson Bubble Lamp Product Line [Member]
Business Acquisition
Purchase Price	$ 3.6
Contingent consideration	2.7
Acquisition Of Design Within Reach (DWR) [Member]
Business Acquisition
Purchase Price		$ 155.2		155.2
Business Acquisition, Percentage of Voting Interests Acquired		81.00%
Goodwill		$ 75.6
Noncontrolling Interest, Decrease from Redemptions or Purchase of Interests, Percent			4.00%
Purchase of noncontrolling interests			$ 5.8
Business Acquisition, Transaction Costs						2.2
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Intangible Assets, Other than Goodwill		$ 68.5
Herman Miller Consumer Holdings Inc [Member] \| Acquisition Of Design Within Reach (DWR) [Member]
Business Acquisition
Capital Contributed Percentage of Acquiree		15.00%
Noncontrolling Interest, Ownership Percentage by Noncontrolling Owners		7.00%
Noncontrolling Interest, Put Option Purchase Period from Date of Issuance		5 years
Contract-Based Intangible Assets [Member] \| Nelson Bubble Lamp Product Line [Member]
Business Acquisition
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Finite-Lived Intangibles	$ 2.5
Useful Life	10 years
Customer Relationships
Business Acquisition
Useful Life					10 years
Customer Relationships \| Nelson Bubble Lamp Product Line [Member]
Business Acquisition
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Finite-Lived Intangibles	$ 0.6
Useful Life	10 years
Customer Relationships \| Acquisition Of Design Within Reach (DWR) [Member]
Business Acquisition
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Finite-Lived Intangibles		$ 12.0
Customer Relationships \| Minimum \| Acquisition Of Design Within Reach (DWR) [Member]
Business Acquisition
Useful Life		10 years
Customer Relationships \| Maximum \| Acquisition Of Design Within Reach (DWR) [Member]
Business Acquisition
Useful Life		16 years
Consumer
Business Acquisition
Goodwill				$ 75.6	$ 78.8	$ 75.6	$ 0.0
Consumer \| Nelson Bubble Lamp Product Line [Member]
Business Acquisition
Goodwill	$ 3.2

Acquisitions and Divestitures - Schedule of Business Acquisitions, by Acquisition (Details) - USD ($) $ in Millions		10 Months Ended
	Jul. 28, 2014	May 30, 2015	May 28, 2016	May 31, 2014
Business Acquisition
Goodwill		$ 303.1	$ 305.3	$ 228.2
Acquisition Of Design Within Reach (DWR) [Member]
Business Acquisition
Purchase Price	$ 155.2	$ 155.2
Cash	1.2
Accounts receivable	2.2
Inventory	47.4
Current deferred tax asset	1.5
Other current assets	5.5
Goodwill	75.6
Other intangible assets	68.5
Property	32.0
Other long term assets	2.4
Total assets acquired	236.3
Accounts payable	20.8
Accrued compensation and benefits	1.6
Other accrued liabilities	12.3
Long term deferred tax liability	14.5
Other long term liabilities	0.4
Total liabilities assumed	49.6
Redeemable noncontrolling interests	25.7
Noncontrolling interests	5.8
Net assets acquired	$ 155.2

Acquisitions and Divestitures - Finite-Lived and Indefinite-Lived Intangible Assets Acquired as Part of Business Combination (Details) - USD ($) $ in Millions		12 Months Ended
	Jul. 28, 2014	May 28, 2016
Customer Relationships
Business Acquisition
Useful Life		10 years
Acquisition Of Design Within Reach (DWR) [Member]
Business Acquisition
Total Intangibles acquired	$ 68.5
Acquisition Of Design Within Reach (DWR) [Member] \| Exclusive Distribution Agreements [Member]
Business Acquisition
Finite-lived intangible assets acquired during period	$ 0.2
Useful Life	1 year 6 months
Acquisition Of Design Within Reach (DWR) [Member] \| Customer Relationships
Business Acquisition
Finite-lived intangible assets acquired during period	$ 12.0
Acquisition Of Design Within Reach (DWR) [Member] \| Customer Relationships \| Minimum
Business Acquisition
Useful Life	10 years
Acquisition Of Design Within Reach (DWR) [Member] \| Customer Relationships \| Maximum
Business Acquisition
Useful Life	16 years
Acquisition Of Design Within Reach (DWR) [Member] \| Product Development Designs [Member]
Business Acquisition
Finite-lived intangible assets acquired during period	$ 1.2
Useful Life	7 years
Acquisition Of Design Within Reach (DWR) [Member] \| Trademarks and Trade Names [Member]
Business Acquisition
Trade Names and Trademarks	$ 55.1

Inventories - Schedule of Inventory, Current (Details) - USD ($) $ in Millions	May 28, 2016	May 30, 2015
Inventory Disclosure [Abstract]
Finished goods and work in process	$ 102.1	$ 106.5
Raw materials	26.1	23.1
Total	$ 128.2	$ 129.6

Investments in Nonconsolidated Affiliates (Details) $ in Millions	12 Months Ended
	May 28, 2016 USD ($) occurence	May 30, 2015 USD ($)	May 31, 2014 USD ($)
Schedule of Equity Method Investments
Number of Equity Method Investments \| occurence	4
Equity Method Investments	$ 4.2	$ 4.2
Equity earnings from nonconsolidated affiliates, net of tax	0.4	0.1	$ 0.1
Kvadrat Maharam Pty Limited
Schedule of Equity Method Investments
Equity Method Investment, Difference Between Carrying Amount and Underlying Equity	1.8	1.9
Danskina B.V.
Schedule of Equity Method Investments
Equity Method Investment, Difference Between Carrying Amount and Underlying Equity	1.1	1.1
Equity Method Investee
Schedule of Equity Method Investments
Revenue from Related Parties	2.5	2.5	1.7
Related Party Transaction, Purchases from Related Party	0.9	0.5	$ 0.4
Due from Affiliates	0.4	0.4
Due to Affiliate	$ 0.1	$ 0.1

Investments in Nonconsolidated Affiliates - Equity Method Investments (Details)	May 28, 2016	May 30, 2015
Kvadrat Maharam Arabia DMCC
Schedule of Equity Method Investments
Equity Method Investment, Ownership Percentage	50.00%	50.00%
Kvadrat Maharam Pty Limited
Schedule of Equity Method Investments
Equity Method Investment, Ownership Percentage	50.00%	50.00%
Kvadrat Maharam Turkey JSC
Schedule of Equity Method Investments
Equity Method Investment, Ownership Percentage	50.00%	50.00%
Danskina B.V.
Schedule of Equity Method Investments
Equity Method Investment, Ownership Percentage	50.00%	50.00%

Long-Term Debt (Details) - USD ($) $ in Millions		12 Months Ended
Long-Term Debt (Details) - USD ($) $ in Millions	Jan. 03, 2015	May 28, 2016	May 30, 2015	May 31, 2014
Line of Credit Facility
Long-term debt		$ 221.9	$ 289.8
Extinguishment of Debt, Amount	$ 50.0
Letters of Credit Outstanding, Amount		$ 8.7	8.3	$ 4.9
Leverage Ratio		350.00%
Interest Coverage		400.00%
Line of Credit
Line of Credit Facility
Line of Credit Facility, Current Borrowing Capacity		$ 250.0
Line of Credit Facility, Expansion Feature, Additional Borrowing Capacity		125.0
Line of Credit Facility, Fair Value of Amount Outstanding		22.0	90.0
Long-term Line of Credit		30.7	$ 98.3
Tranche A [Member] \| Line of Credit
Line of Credit Facility
Line of Credit Facility, Fair Value of Amount Outstanding		$ 18.0
Line of Credit Facility, Interest Rate at Period End		1.28%
Tranche B [Member] \| Line of Credit
Line of Credit Facility
Line of Credit Facility, Fair Value of Amount Outstanding		$ 4.0
Line of Credit Facility, Interest Rate at Period End		1.29%
Foreign Line of Credit [Member]
Line of Credit Facility
Long-term Line of Credit		$ 0.0
Line of Credit Facility, Maximum Borrowing Capacity		$ 12.8

Long-Term Debt - Schedule of Long-term Debt Instruments (Details) - USD ($) $ in Millions	May 28, 2016	May 30, 2015
Debt Instrument [Line Items]
Long-term debt	$ 221.9	$ 289.8
Series B Senior Notes
Debt Instrument [Line Items]
Long-term debt	149.9	149.8
Debt Securities
Debt Instrument [Line Items]
Long-term debt	50.0	50.0
Line of Credit
Debt Instrument [Line Items]
Line of Credit Facility, Fair Value of Amount Outstanding	$ 22.0	$ 90.0

Long-Term Debt - Schedule of Maturities of Long-Term Debt (Details) $ in Millions	May 28, 2016 USD ($)
Debt Disclosure [Abstract]
2017	$ 0.0
2018	149.9
2019	0.0
2020	22.0
2021	50.0
Thereafter	$ 0.0

Operating Leases - Schedule of Future Minimum Rental Payments for Operating Leases (Details) $ in Millions	May 28, 2016 USD ($)
Leases [Abstract]
2017	$ 38.9
2018	37.9
2019	34.8
2020	31.0
2021	28.2
Thereafter	$ 147.2

Employee Benefit Plans (Details) - USD ($)	12 Months Ended
Employee Benefit Plans (Details) - USD ($)	May 28, 2016	May 30, 2015	May 31, 2014
Defined Benefit Plan Disclosure
Defined Benefit Plan, Assumptions Used Calculating Benefit Obligation, Health Care Cost Trend Rate for Next Fiscal Year	7.90%
Defined Benefit Plan, Assumptions Used Calculating Benefit Obligation, Ultimate Trend Rate	0.043
Transfers out to 401(k) plan			$ 900,000
Defined Benefit Plan, Future Amortization of Gain (Loss)	$ 2,500,000
Defined Benefit Plan, Assumptions Used in Calculating Net Periodic Benefit Costs, Health Care Cost Trend Rate Assumed for Next Fiscal Year	7.10%
Defined Benefit Plan, Ultimate Health Care Cost Trend Rate	4.50%
Pension Contributions	$ 1,200,000	$ 1,400,000
Deferred Compensation Arrangement with Individual, Cash Awards Granted, Maximum Percentage	6.00%
Defined Contribution Plan, Employer Matching Contribution, Percent of Match	100.00%
Defined Contribution Plan, Maximum Annual Contributions Per Employee, Percent	3.00%
Defined Contribution Plan, Core Contribution per Employee, Percent	4.00%
Cost recognized	$ 21,900,000	20,800,000	20,300,000
Domestic
Defined Benefit Plan Disclosure
Defined Benefit Plan, Interest Cost	0	0	(5,200,000)
Defined Benefit Plan, Fair Value of Plan Assets	0	0	0
Defined Benefit Plan, Recognized Net Gain (Loss) Due to Settlements	0	0	(158,200,000)
Employer contributions	100,000	0	48,800,000
Defined Benefit Plan, Accumulated Benefit Obligation	1,000,000	1,100,000
International
Defined Benefit Plan Disclosure
Defined Benefit Plan, Interest Cost	(3,800,000)	(4,300,000)	(4,200,000)
Defined Benefit Plan, Fair Value of Plan Assets	85,000,000	92,000,000	94,800,000
Employer contributions	400,000	600,000
Defined Benefit Plan, Accumulated Benefit Obligation	100,800,000	108,900,000
Accumulated Other Comprehensive Loss \| Domestic
Defined Benefit Plan Disclosure
Defined Benefit Plan, Recognized Net Gain (Loss) Due to Settlements			(137,700,000)
Estimate of Fair Value Measurement \| Domestic
Defined Benefit Plan Disclosure
Defined Benefit Plan, Fair Value of Plan Assets			0
Estimate of Fair Value Measurement \| International
Defined Benefit Plan Disclosure
Defined Benefit Plan, Fair Value of Plan Assets	85,000,000	92,000,000
Cost of Sales \| Domestic
Defined Benefit Plan Disclosure
Defined Benefit Plan, Recognized Net Gain (Loss) Due to Settlements			(49,300,000)
Operating Expense \| Domestic
Defined Benefit Plan Disclosure
Defined Benefit Plan, Recognized Net Gain (Loss) Due to Settlements			(108,900,000)
Scenario, Forecast \| Change in Assumptions for Pension Plans
Defined Benefit Plan Disclosure
Defined Benefit Plan, Interest Cost	400,000
Deferred Profit Sharing [Member]
Defined Benefit Plan Disclosure
Defined Contribution Plan, Employer Discretionary Contribution Amount	$ 10,900,000	$ 4,800,000	$ 6,400,000

Employee Benefit Plans - Schedule of Funded Status and Amounts Recognized in the Balance Sheet (Details) - USD ($) $ in Millions	12 Months Ended
	May 28, 2016	May 30, 2015	May 31, 2014
Components of the amounts recognized in the Consolidated Balance Sheets:
Non-current liabilities	$ (25.8)	$ (27.8)
Domestic
Change in benefit obligation:
Benefit obligation at beginning of year	1.1	1.1
Interest cost	0.0	0.0	$ 5.2
Foreign exchange impact	0.0	0.0
Actuarial (gain)/loss	0.0	0.0
Benefits paid	(0.1)	0.0
Benefit obligation at end of year	1.0	1.1	1.1
Change in plan assets:
Fair value of plan assets at beginning of year	0.0	0.0
Actual return on plan assets	0.0	0.0
Foreign exchange impact	0.0	0.0
Employer contributions	0.1	0.0	48.8
Benefits paid	(0.1)	0.0
Fair value of plan assets at end of year	0.0	0.0	0.0
Funded status:
Under funded status at end of year	(1.0)	(1.1)
Components of the amounts recognized in the Consolidated Balance Sheets:
Current liabilities	(0.1)	(0.1)
Non-current liabilities	(0.9)	(1.0)
Components of the amounts recognized in accumulated other comprehensive loss before the effect of income taxes:
Unrecognized net actuarial loss (gain)	0.3	0.3
Unrecognized prior service cost (credit)	0.0	0.0
Accumulated other comprehensive loss	0.3	0.3
International
Change in benefit obligation:
Benefit obligation at beginning of year	112.0	105.4
Interest cost	3.8	4.3	4.2
Foreign exchange impact	(4.6)	(9.8)
Actuarial (gain)/loss	(4.4)	15.0
Benefits paid	(2.4)	(2.9)
Benefit obligation at end of year	104.4	112.0	105.4
Change in plan assets:
Fair value of plan assets at beginning of year	92.0	94.8
Actual return on plan assets	(1.3)	8.0
Foreign exchange impact	(3.7)	(8.5)
Employer contributions	0.4	0.6
Benefits paid	(2.4)	(2.9)
Fair value of plan assets at end of year	85.0	92.0	94.8
Funded status:
Under funded status at end of year	(19.4)	(20.0)
Components of the amounts recognized in the Consolidated Balance Sheets:
Current liabilities	0.0	0.0
Non-current liabilities	(19.4)	(20.0)
Components of the amounts recognized in accumulated other comprehensive loss before the effect of income taxes:
Unrecognized net actuarial loss (gain)	39.3	41.6
Unrecognized prior service cost (credit)	0.0	0.0
Accumulated other comprehensive loss	39.3	41.6
Post-Retirement Benefits
Change in benefit obligation:
Benefit obligation at beginning of year	7.7	7.5
Interest cost	0.2	0.2	0.3
Foreign exchange impact	0.0	0.0
Actuarial (gain)/loss	(1.3)	0.8
Benefits paid	(0.7)	(0.8)
Benefit obligation at end of year	5.9	7.7	7.5
Change in plan assets:
Fair value of plan assets at beginning of year	0.0	0.0
Actual return on plan assets	0.0	0.0
Foreign exchange impact	0.0	0.0
Employer contributions	0.7	0.8
Benefits paid	(0.7)	(0.8)
Fair value of plan assets at end of year	0.0	0.0	$ 0.0
Funded status:
Under funded status at end of year	(5.9)	(7.7)
Components of the amounts recognized in the Consolidated Balance Sheets:
Current liabilities	(0.7)	(0.9)
Non-current liabilities	(5.2)	(6.8)
Components of the amounts recognized in accumulated other comprehensive loss before the effect of income taxes:
Unrecognized net actuarial loss (gain)	(0.2)	1.1
Unrecognized prior service cost (credit)	0.0	0.0
Accumulated other comprehensive loss	$ (0.2)	$ 1.1

Employee Benefit Plans - Schedule of Net Benefit Costs (Details) - USD ($) $ in Millions	12 Months Ended
	May 28, 2016	May 30, 2015	May 31, 2014
Domestic
Defined Benefit Plan, Net Periodic Benefit Cost [Abstract]
Interest cost	$ 0.0	$ 0.0	$ 5.2
Expected return on plan assets	0.0	0.0	(3.6)
Net amortization	0.0	0.0	4.7
Settlement Loss	0.0	0.0	158.2
Net periodic benefit cost	0.0	0.0	164.5
International
Defined Benefit Plan, Net Periodic Benefit Cost [Abstract]
Interest cost	3.8	4.3	4.2
Expected return on plan assets	(5.4)	(5.5)	(5.2)
Net amortization	2.8	1.8	1.8
Net periodic benefit cost	1.2	0.6	0.8
Post-Retirement Benefits
Defined Benefit Plan, Net Periodic Benefit Cost [Abstract]
Interest cost	0.2	0.2	0.3
Expected return on plan assets	0.0	0.0	0.0
Net amortization	0.0	0.0	0.0
Settlement Loss	0.0	0.0	0.0
Net periodic benefit cost	$ 0.2	$ 0.2	$ 0.3

Employee Benefit Plans - Schedule of Amounts Recognized in Other Comprehensive Income (Loss) (Details) - USD ($) $ in Millions	12 Months Ended
	May 28, 2016	May 30, 2015
Domestic
Defined Benefit Plan Disclosure
Net actuarial (gain) loss	$ 0.0	$ 0.0
Net amortization	0.0	0.0
Total recognized in other comprehensive (income) loss	0.0	0.0
International
Defined Benefit Plan Disclosure
Net actuarial (gain) loss	2.2	11.8
Net amortization	(2.8)	(1.8)
Total recognized in other comprehensive (income) loss	(0.6)	10.0
Post-Retirement Benefits
Defined Benefit Plan Disclosure
Net actuarial (gain) loss	(1.3)	0.8
Net amortization	0.0	0.0
Total recognized in other comprehensive (income) loss	$ (1.3)	$ 0.8

Employee Benefit Plans - Schedule of Assumptions Used (Details)	12 Months Ended
	May 28, 2016	May 30, 2015	May 31, 2014
Domestic
The weighted-average used in the determination of net periodic benefit cost:
Discount rate	3.41%	3.44%	3.43%
The weighted-average used in the determination of the projected benefit obligations:
Discount rate	3.51%	3.41%	3.44%
International
The weighted-average used in the determination of net periodic benefit cost:
Discount rate	3.50%	4.40%	4.40%
Compensation increase rate	3.20%	3.35%	3.50%
Expected return on plan assets	6.10%	6.10%	6.00%
The weighted-average used in the determination of the projected benefit obligations:
Discount rate	3.43%	3.50%	4.40%
Compensation increase rate	2.95%	3.20%	3.35%

Employee Benefit Plans - Schedule of Effect of One-Percentage-Point Change in Assumed Health Care Cost Trend Rates (Details) $ in Millions	12 Months Ended
	May 28, 2016 USD ($)
Compensation and Retirement Disclosure [Abstract]
Effect on total fiscal 2016 service and interest cost components, 1 percent increase	$ 0.0
Effect on total fiscal 2016 service and interest cost components, 1 percent decrease	0.0
Effect on post-retirement benefit obligation at May 28, 2016, 1 percent increase	0.2
Effect on post-retirement benefit obligation at May 28, 2016, 1 percent decrease	$ 0.2

Employee Benefit Plans - Schedule of Fair Value and Allocation of Plan Assets (Details) - USD ($)	12 Months Ended
	May 28, 2016	May 30, 2015	May 31, 2014
Domestic
Defined Benefit Plan Disclosure
Defined Benefit Plan, Fair Value of Plan Assets	$ 0	$ 0	$ 0
Domestic \| Estimate of Fair Value Measurement
Defined Benefit Plan Disclosure
Defined Benefit Plan, Fair Value of Plan Assets			0
International
Defined Benefit Plan Disclosure
Percentage of Plan Assets at Year End	100.00%	100.00%
Defined Benefit Plan, Fair Value of Plan Assets	$ 85,000,000	$ 92,000,000	$ 94,800,000
International \| Level 1
Defined Benefit Plan Disclosure
Defined Benefit Plan, Fair Value of Plan Assets	200,000	1,800,000
International \| Level 2
Defined Benefit Plan Disclosure
Defined Benefit Plan, Fair Value of Plan Assets	84,800,000	90,200,000
International \| Estimate of Fair Value Measurement
Defined Benefit Plan Disclosure
Defined Benefit Plan, Fair Value of Plan Assets	$ 85,000,000	$ 92,000,000
International \| Equities
Defined Benefit Plan Disclosure
Targeted Asset Allocation Percentage	0.00%
Percentage of Plan Assets at Year End	0.00%	2.00%
International \| Fixed Income
Defined Benefit Plan Disclosure
Targeted Asset Allocation Percentage	20.00%
Percentage of Plan Assets at Year End	24.00%	23.00%
International \| Cash And Cash Equivalents \| Level 1
Defined Benefit Plan Disclosure
Defined Benefit Plan, Fair Value of Plan Assets	$ 200,000	$ 1,800,000
International \| Cash And Cash Equivalents \| Level 2
Defined Benefit Plan Disclosure
Defined Benefit Plan, Fair Value of Plan Assets	0
International \| Cash And Cash Equivalents \| Estimate of Fair Value Measurement
Defined Benefit Plan Disclosure
Defined Benefit Plan, Fair Value of Plan Assets	200,000	1,800,000
International \| Foreign government obligations \| Level 1
Defined Benefit Plan Disclosure
Defined Benefit Plan, Fair Value of Plan Assets	0	0
International \| Foreign government obligations \| Level 2
Defined Benefit Plan Disclosure
Defined Benefit Plan, Fair Value of Plan Assets	20,500,000	21,300,000
International \| Foreign government obligations \| Estimate of Fair Value Measurement
Defined Benefit Plan Disclosure
Defined Benefit Plan, Fair Value of Plan Assets	20,500,000	21,300,000
International \| Common collective trusts \| Level 1
Defined Benefit Plan Disclosure
Defined Benefit Plan, Fair Value of Plan Assets	0
International \| Common collective trusts \| Level 2
Defined Benefit Plan Disclosure
Defined Benefit Plan, Fair Value of Plan Assets	64,300,000	68,900,000
International \| Common collective trusts \| Estimate of Fair Value Measurement
Defined Benefit Plan Disclosure
Defined Benefit Plan, Fair Value of Plan Assets	$ 64,300,000	$ 68,900,000
International \| Common collective trusts
Defined Benefit Plan Disclosure
Targeted Asset Allocation Percentage	80.00%
Percentage of Plan Assets at Year End	76.00%	75.00%

Employee Benefit Plans - Schedule of Expected Benefit Payments (Details) $ in Millions	May 28, 2016 USD ($)
Domestic
Defined Benefit Plan, Estimated Future Benefit Payments [Abstract]
2017	$ 0.1
2018	0.1
2019	0.1
2020	0.1
2021	0.1
2022-2026	0.3
International
Defined Benefit Plan, Estimated Future Benefit Payments [Abstract]
2017	2.5
2018	2.8
2019	2.6
2020	2.8
2021	3.5
2022-2026	18.7
Post-Retirement Benefits
Defined Benefit Plan, Estimated Future Benefit Payments [Abstract]
2017	0.7
2018	0.7
2019	0.7
2020	0.6
2021	0.6
2022-2026	$ 2.1

Common Stock and Per Share Information (Details) - shares	12 Months Ended
	May 28, 2016	May 30, 2015	May 31, 2014
Earnings Per Share [Abstract]
Antidilutive securities excluded from computation of earnings per share	528,676	715,685	2,779,782
Stock Repurchase Program, Number of Shares Authorized to be Repurchased	300.0
Stock Repurchased During Period, Shares	482,040	121,488	408,391

Common Stock and Per Share Information - Schedule of Calculation of Numerator and Denominator in Earnings Per Share (Details) - USD ($) $ in Millions	3 Months Ended												12 Months Ended
	May 28, 2016	Feb. 27, 2016	Nov. 28, 2015	Aug. 29, 2015	May 30, 2015	Feb. 28, 2015	Nov. 29, 2014	Aug. 30, 2014	May 31, 2014	Mar. 01, 2014	Nov. 30, 2013	Aug. 31, 2013	May 28, 2016	May 30, 2015	May 31, 2014
Numerator:
Numerator for both basic and diluted EPS, net earnings (loss)	$ 40.7	$ 27.9	$ 34.7	$ 33.5	$ 23.4	$ 21.0	$ 27.8	$ 25.2	$ 16.6	$ 19.4	$ (80.6)	$ 22.5	$ 136.7	$ 97.5	$ (22.1)
Denominator:
Denominator for basic EPS, weighted-average common shares outstanding													59,844,540	59,475,297	58,955,487
Potentially dilutive shares resulting from stock plans													684,729	649,069	0
Denominator for diluted EPS													60,529,269	60,124,366	58,955,487

- Definition

The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

+ References + Details

Stock-Based Compensation (Details) - USD ($)	12 Months Ended
Stock-Based Compensation (Details) - USD ($)	May 28, 2016	May 30, 2015	May 31, 2014
Share-based Compensation Arrangement by Share-based Payment Award
Shares Authorized ( in shares)	3,991,307
Stock-based compensation cost not yet recognized	$ 9,700,000
Weighted-average period over which this amount is expected to be recognized	1 year 4 months 6 days
Shares purchased (shares)	70,768	62,467	63,753
Defined Contribution Plan, Cost Recognized	$ 21,900,000	$ 20,800,000	$ 20,300,000
Cash received during fiscal 2016 from the exercise of stock options	5,000,000
IRS statutory compensation ceiling	$ 265,000
Employee Stock
Share-based Compensation Arrangement by Share-based Payment Award
Capital shares reserved for future issuance	4,000,000
Employee Stock Option
Share-based Compensation Arrangement by Share-based Payment Award
Exercisable period (in years)	5 years
Share based compensation	$ 300,000
Intrinsic value of options exercised	$ 2,300,000	$ 2,400,000	$ 6,200,000
Restricted Stock
Share-based Compensation Arrangement by Share-based Payment Award
Weighted-average period over which this amount is expected to be recognized	6 months 18 days
Fair value of the shares that vested	$ 800,000
Granted	$ 0
Granted	0	0	0
Restricted Stock Units
Share-based Compensation Arrangement by Share-based Payment Award
Weighted-average period over which this amount is expected to be recognized	1 year 1 month 2 days
Fair value of the shares that vested	$ 6,400,000
Conversion ratio to common stock	1
Granted	$ 29.03	$ 30.38	$ 28.55
Granted	110,176
Performance Share Units
Share-based Compensation Arrangement by Share-based Payment Award
Weighted-average period over which this amount is expected to be recognized	9 months 18 days
Fair value of the shares that vested	$ 1,600,000.0
Conversion ratio to common stock	1
Granted	$ 30.81	$ 32.71	$ 31.66
Granted	154,621
Herman Miller Consumer Holdings Inc [Member]
Share-based Compensation Arrangement by Share-based Payment Award
Intrinsic value of options exercised	$ 100,000
Employee Stock
Share-based Compensation Arrangement by Share-based Payment Award
Reserved for purchase by plan participants (percentage)	85.00%
Minimum \| Employee Stock Option
Share-based Compensation Arrangement by Share-based Payment Award
Exercisable period (in years)	1 year
Options are potentially exercisable between	1 year
Minimum \| Restricted Stock
Share-based Compensation Arrangement by Share-based Payment Award
Exercisable period (in years)	5 years
Minimum \| Restricted Stock Units
Share-based Compensation Arrangement by Share-based Payment Award
Exercisable period (in years)	3 years
Minimum \| Performance Share Units
Share-based Compensation Arrangement by Share-based Payment Award
Exercisable period (in years)	3 years
Maximum \| Employee Stock Option
Share-based Compensation Arrangement by Share-based Payment Award
Exercisable period (in years)	3 years
Expiration period (in years)	10 years
Options are potentially exercisable between	5 years
Maximum \| Non-qualified Deferred Compensation Plan
Share-based Compensation Arrangement by Share-based Payment Award
Deferred Compensation Arrangement with Individual, Employer Contribution, Annual Vesting Percentage	33.33%
Maximum \| Executive Equalization Retirement Plan
Share-based Compensation Arrangement by Share-based Payment Award
Percentage of incentive cash bonus	100.00%
Cash awards granted, percentage	50.00%
Other Liabilities [Member] \| Employee Stock Option
Share-based Compensation Arrangement by Share-based Payment Award
Employee-related Liabilities	$ 800,000
Director \| Employee Stock Option
Share-based Compensation Arrangement by Share-based Payment Award
Exercisable period (in years)	1 year
Expiration period (in years)	10 years

Stock-Based Compensation - Schedule of Pre-Tax Compensation Expense and Related Tax Benefits (Details) - USD ($) $ in Millions	12 Months Ended
	May 28, 2016	May 30, 2015	May 31, 2014
Share-based Compensation Arrangement by Share-based Payment Award
Stock-based compensation	$ 11.9	$ 10.0	$ 11.0
Tax benefit	4.3	3.6	4.0
Employee Stock Purchase Program
Share-based Compensation Arrangement by Share-based Payment Award
Stock-based compensation	0.3	0.3	0.3
Stock Option Plans
Share-based Compensation Arrangement by Share-based Payment Award
Stock-based compensation	1.9	2.6	2.3
Restricted Stock Grants
Share-based Compensation Arrangement by Share-based Payment Award
Stock-based compensation	0.0	0.1	0.2
Restricted Stock Units
Share-based Compensation Arrangement by Share-based Payment Award
Stock-based compensation	3.2	3.7	5.2
Performance Share Units
Share-based Compensation Arrangement by Share-based Payment Award
Stock-based compensation	$ 6.5	$ 3.3	$ 3.0

Stock-Based Compensation - Schedule of Fair Value of Employee Stock Options (Details) - Employee Stock Option - $ / shares $ / shares in Thousands	12 Months Ended
	May 28, 2016	May 30, 2015	May 31, 2014
Share-based Compensation Arrangement by Share-based Payment Award
Risk-free interest rate	1.51%	1.46%	1.62%
Expected term of options	4 years	4 years	5 years 6 months
Expected volatility	33.00%	36.00%	46.00%
Dividend yield	2.03%	1.85%	1.74%
Granted with exercise prices equal to the fair market value of the stock on the date of grant	$ 0	$ 0	$ 0

Stock-Based Compensation - Schedule of Stock Option Plan Transactions (Details) - Employee Stock Option - USD ($) $ / shares in Units, $ in Millions	12 Months Ended
	May 28, 2016	May 30, 2015
Shares Under Option
Outstanding at end of period (in shares)	921,380	1,302,623
Granted at market	91,070
Exercised	(288,470)
Forfeited or expired	(183,843)
Ending vested expected to vest	921,380
Exercisable at end of period	764,060
Weighted-Average Exercise Prices
Outstanding at end of period (in usd per share)	$ 25.80	$ 26.05
Granted at market	29.03
Exercised	23.15
Forfeited or expired	33.33
Ending vested expected to vest	25.80
Exercisable at end of period	$ 25.06
Weighted-Average Remaining Contractual Term
Weighted average remaining contractual term at end of period (in years)	4 years 2 months 12 days	4 years
Ending vested expected to vest	4 years 2 months 12 days
Exercisable at end of period	3 years 3 months 18 days
Aggregate Intrinsic Value
Aggregate intrinsic value at end of period (in millions of usd)	$ 5.5	$ 4.7
Ending vested expected to vest	5.5
Exercisable at end of period	$ 5.1

Stock-Based Compensation - Schedule of Restricted Grants (Details) - $ / shares $ / shares in Thousands	12 Months Ended
	May 28, 2016	May 30, 2015	May 31, 2014
Share-based Compensation Arrangement by Share-based Payment Award
Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized, Period for Recognition	1 year 4 months 6 days
Restricted Stock
Share-based Compensation Arrangement by Share-based Payment Award
Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized, Period for Recognition	6 months 18 days
Shares
Outstanding at May 30, 2015	50,323
Granted	0	0	0
Vested	(28,500)
Forfeited	(1,000)
Outstanding at May 28, 2016	20,823	50,323
Weighted Average Grant-Date Fair Value
Outstanding, at beginning of year (in usd per share)	$ 0
Granted	0
Vested	0
Forfeited	0
Outstanding, at end of year (in usd per share)	$ 0	$ 0

Stock-Based Compensation - Schedule of Restricted Stock Unit (RSU) Activity (Details) - USD ($) $ / shares in Units, $ in Millions	12 Months Ended
	May 28, 2016	May 30, 2015	May 31, 2014
Weighted Average Grant-Date Fair Value
Released	$ 19.97
Restricted Stock Units
Share Units
Outstanding at May 30, 2015	505,472
Granted	110,176
Forfeited	(17,321)
Released	(220,466)
Outstanding at May 28, 2016	377,861	505,472
Ending vested expected to vest	377,861
Weighted Average Grant-Date Fair Value
Outstanding, at beginning of year (in usd per share)	$ 24.21
Granted	29.03	$ 30.38	$ 28.55
Forfeited	27.09
Outstanding, at end of year (in usd per share)	27.83	$ 24.21
Expected to vest (in usd per share)	$ 27.83
Aggregate Intrinsic Value
Aggregate intrinsic value (in millions of usd)	$ 12.0	$ 13.5
Ending vested expected to vest	$ 10.8
Weighted-Average Remaining Contractual Term
Weighted average remaining contractual term (in years)	1 year 4 months 24 days	1 year 2 months 12 days
Weighted average remaining contractual term, expected to vest (in years)	1 year 4 months 24 days

Stock-Based Compensation - Schedule of Performance-based Stock Units (PSU) Activity (Details) - USD ($) $ / shares in Units, $ in Millions	12 Months Ended
	May 28, 2016	May 30, 2015	May 31, 2014
Weighted Average Grant-Date Fair Value
Released	$ 19.97
Performance Share Units
Share Units
Outstanding at May 30, 2015	356,906
Granted	154,621
Forfeited	(21,988)
Released	(55,825)
Outstanding at May 28, 2016	433,714	356,906
Ending vested expected to vest	433,714
Expected to vest (in usd per share)	$ 31,740,000.00
Weighted Average Grant-Date Fair Value
Outstanding, at beginning of year (in usd per share)	29.17
Granted	30.81	$ 32.71	$ 31.66
Forfeited	20.64
Released	17.10
Outstanding, at end of year (in usd per share)	$ 31.74	$ 29.17
Aggregate Intrinsic Value
Aggregate intrinsic value (in millions of usd)	$ 13.7	$ 9.9
Ending vested expected to vest	$ 13.7
Weighted-Average Remaining Contractual Term
Weighted average remaining contractual term (in years)	1 year 2 months 1 day	1 year 3 months 18 days
Weighted average remaining contractual term, expected to vest (in years)	1 year 2 months 1 day

Stock-Based Compensation - Schedule of Director Share Based Compensation (Details) - Director - shares	12 Months Ended
	May 28, 2016	May 30, 2015	May 31, 2014
Share-based Compensation Arrangement by Share-based Payment Award
Shares of common stock	21,988	13,752	12,358
Shares through the deferred compensation program	3,118	0	2,317

Stock-Based Compensation HMCH Stock Compensation Expense (Details) - USD ($) $ / shares in Units, $ in Millions	12 Months Ended
	May 28, 2016	May 30, 2015
Share-based Compensation Arrangement by Share-based Payment Award
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Available for Grant	3,991,307
Share-Based Compensation Arrangement by Share-based Payment Award, Stock Options, Weighted Average Year End Fair Value	$ 6.52	$ 8.71
Herman Miller Consumer Holdings Inc [Member]
Share-based Compensation Arrangement by Share-based Payment Award
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period, Intrinsic Value	$ 0.1
Risk-free interest rate	1.07%	0.99%
Expected term of options	3 years 1 month 6 days	3 years 2 months 12 days
Share-based Compensation Arrangements by Share-based Payment Award, Options, Exercises in Period, Weighted Average Exercise Price	$ 6.12
Outstanding at end of period (in shares)	500,376	504,669
Outstanding at end of period (in usd per share)	$ 24,070,000	$ 23.92
Weighted average remaining contractual term at end of period (in years)	3 years 2 months 12 days	4 years 2 months 12 days
Ending vested expected to vest	$ 0.4	$ 2.1
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Net of Forfeitures	0
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period	(4,293)
Share-based Compensation Arrangement by Share-based Payment Award, Options, Forfeitures and Expirations in Period	0
Exercisable at end of period	9,290
Share-based Compensation Arrangements by Share-based Payment Award, Options, Grants in Period, Weighted Average Exercise Price	$ 0.00
Share-based Compensation Arrangement by Share-based Payment Award, Options, Forfeitures and Expirations in Period, Weighted Average Exercise Price	0.00
Exercisable at end of period	$ 7.10
Expected volatility	35.00%	35.00%
Derivative, Average Price Risk Option Strike Price	$ 24.39	$ 24.39
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercisable, Weighted Average Remaining Contractual Term	3 years 2 months 12 days
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercisable, Intrinsic Value	$ 0.2

Income Taxes (Details) - USD ($) $ in Millions		12 Months Ended
Income Taxes (Details) - USD ($) $ in Millions	May 30, 2015	May 28, 2016
Tax Carryforward
State and local tax net operating loss carryforwards and credits	$ 5.7	$ 5.7
Deferred Tax Assets, Gross	98.0	93.8
Federal net operating loss carryforward	12.2	7.1
Foreign tax net operating loss carryforwards and credits	10.0	14.6
Deferred Tax Assets, Valuation Allowance	$ 11.1	10.6
Undistributed Earnings of Foreign Subsidiaries		117.2
State And Local Jurisdiction
Tax Carryforward
Operating Loss Carryforwards		70.9
State and local tax net operating loss carryforwards and credits		5.2
State credits		0.5
Operating Loss and Tax Credit Carryforwards, Valuation Allowance		2.1
Internal Revenue Service (IRS)
Tax Carryforward
Operating Loss Carryforwards		20.4
Federal net operating loss carryforward		7.1
Foreign Tax Authority
Tax Carryforward
Operating Loss Carryforwards		49.2
Operating Loss and Tax Credit Carryforwards, Valuation Allowance		7.5
Foreign tax credits		3.7
Foreign tax net operating loss carryforwards and credits		10.9
Carryforward, Tax Deferred Expense, Reserves and Accruals, Other		2.7
Deferred Tax Assets, Tax Deferred Expense, Reserves and Accruals, Other		0.5
Deferred Tax Assets, Valuation Allowance		$ 0.5
Minimum \| State And Local Jurisdiction
Tax Carryforward
Operating Loss Carryfoward, Expiration Period	1 year
Tax Credit Carryforward, Expiration Period		4 years
Minimum \| Internal Revenue Service (IRS)
Tax Carryforward
Tax Credit Carryforward, Expiration Period	12 years
Minimum \| Foreign Tax Authority
Tax Carryforward
Operating Loss Carryfoward, Expiration Period	7 years
Tax Credit Carry Foward, Period	1 year
Maximum \| State And Local Jurisdiction
Tax Carryforward
Operating Loss Carryfoward, Expiration Period	21 years
Tax Credit Carryforward, Expiration Period		6 years
Maximum \| Internal Revenue Service (IRS)
Tax Carryforward
Tax Credit Carryforward, Expiration Period	13 years
Maximum \| Foreign Tax Authority
Tax Carryforward
Tax Credit Carry Foward, Period	11 years
Internal Revenue Service (IRS)
Tax Carryforward
Deferred Tax Assets, Gross		$ 1.5
Deferred Tax Assets, Tax Deferred Expense		0.5
Deferred Tax Assets, Valuation Allowance		$ 0.5

Income Taxes - Schedule of Income before Income Tax, Domestic and Foreign (Details) - USD ($) $ in Millions	12 Months Ended
	May 28, 2016	May 30, 2015	May 31, 2014
Income Tax Disclosure [Abstract]
Domestic	$ 154.9	$ 142.5	$ (45.1)
Foreign	41.7	2.7	1.7
Earnings (loss) before income taxes	$ 196.6	$ 145.2	$ (43.4)

Income Taxes - Components of Income Tax Expense (Benefit) (Details) - USD ($) $ in Millions	12 Months Ended
	May 28, 2016	May 30, 2015	May 31, 2014
Income Tax Disclosure [Abstract]
Current: Domestic - Federal	$ 36.4	$ 43.6	$ 22.2
Domestic - State	6.4	6.3	4.6
Foreign	6.3	6.1	4.8
Current Income Tax Expense (Benefit)	49.1	56.0	31.6
Deferred: Domestic - Federal	7.5	(5.9)	(43.6)
Domestic - State	0.2	(0.6)	(5.6)
Foreign	2.7	(2.3)	(3.6)
Deferred Income Tax Expense (Benefit)	10.4	(8.8)	(52.8)
Income tax expense (benefit)	$ 59.5	$ 47.2	$ (21.2)

Income Taxes - Effective Income Tax Rate Reconciliation (Details) - USD ($) $ in Millions	12 Months Ended
	May 28, 2016	May 30, 2015	May 31, 2014
Income Tax Disclosure [Abstract]
Income taxes computed at the United States Statutory rate of 35%	$ 68.8	$ 50.8	$ (15.2)
Change in unrecognized tax benefits	0.2	0.0	0.4
Foreign statutory rate differences	(4.3)	(1.0)	(0.9)
Manufacturing deduction under the American Jobs Creation Act of 2004	4.8	4.8	3.9
State taxes	5.2	4.2	(0.9)
Tax on undistributed foreign earnings	0.0	(3.9)	0.0
Sale of manufacturing facility in the United Kingdom	(1.6)	0.0	0.0
Other, net	(4.0)	1.9	(0.7)
Income tax expense (benefit)	$ 59.5	$ 47.2	$ (21.2)
Effective tax rate	30.30%	32.60%	48.90%

Income Taxes - Schedule of Deferred Tax Assets and Liabilities (Details) - USD ($) $ in Millions	May 28, 2016	May 30, 2015
Deferred tax assets:
Compensation-related accruals	$ 23.2	$ 21.9
Accrued pension and post-retirement benefit obligations	9.2	11.0
Deferred revenue	5.6	2.9
Inventory related	3.8	6.4
Reserves for uncollectible accounts and notes receivable	1.2	1.4
Other reserves and accruals	3.0	3.6
Warranty	15.7	14.0
State and local tax net operating loss carryforwards and credits	5.7	5.7
Federal net operating loss carryforward	7.1	12.2
Foreign tax net operating loss carryforwards and credits	14.6	10.0
Undistributed foreign earnings	0.0	4.5
Other	4.7	4.4
Subtotal	93.8	98.0
Valuation allowance	(10.6)	(11.1)
Total	83.2	86.9
Deferred tax liabilities:
Book basis in property in excess of tax basis	(24.8)	(16.7)
Intangible assets	(47.4)	(44.5)
Other	(2.2)	(3.6)
Total	$ (74.4)	$ (64.8)

Income Taxes - Schedule of Unrecognized Tax Benefits (Details) - USD ($) $ in Millions	12 Months Ended
	May 28, 2016	May 30, 2015	May 31, 2014
Income Tax Disclosure [Abstract]
Unrecognized tax benefits, beginning balance (in usd)	$ 1.7	$ 1.8	$ 1.8
Increases related to current year income tax positions	0.4	0.4
Increases related to prior year income tax positions	0.1	0.1
Decreases related to prior year income tax positions	0.1	0.4
Decreases related to lapse of applicable statute of limitations	(0.1)	(0.1)
Decreases related to settlements	0.4	0.0
Unrecognized tax benefits, ending balance (in usd)	$ 1.7	$ 1.8

Income Taxes - Schedule of Unrecognized Ta Benefits, Interest, Penalties and Related Liability (Details) - USD ($) $ in Millions	12 Months Ended
	May 28, 2016	May 30, 2015	May 31, 2014
Income Tax Disclosure [Abstract]
Interest and penalty expense	$ (0.1)	$ (0.4)	$ (0.2)
Liability for interest and penalties	$ 0.7	$ 0.9

Fair Value of Financial Instruments - Schedule of Fair Value by Balance Sheet Grouping (Details) - USD ($) $ in Millions	May 28, 2016	May 30, 2015
Fair Value Disclosures [Abstract]
Long-term debt, carrying value	$ 221.9	$ 289.8
Long-term debt, fair value	$ 241.7	$ 315.1

Fair Valaue of Financial Instruments - Schedule of Fair Value Assets and Liabilities Measured on a Recurring and Nonrecurring Basis (Details) - Fair Value Measurements Recurring Basis - USD ($) $ in Millions	May 28, 2016	May 30, 2015
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis
Total	$ 15.9	$ 14.3
Total	0.8	0.2
Quoted Prices With Other Observable Inputs (Level 2)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis
Foreign currency forward contracts	0.5	0.7
Deferred compensation plan	7.9	7.9
Fair Value, Inputs, Level 3 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis
Contingent consideration	2.7	2.6
Total	2.7	2.6
Mutual funds - fixed income \| Quoted Prices With Other Observable Inputs (Level 2)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis
Available-for-sale marketable securities	6.4	0.0
Mutual funds - equity \| Quoted Prices With Other Observable Inputs (Level 2)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis
Available-for-sale marketable securities	0.7	0.0
Asset-Backed Securities \| Quoted Prices With Other Observable Inputs (Level 2)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis
Available-for-sale marketable securities	0.4	4.4
Corporate Debt Securities \| Quoted Prices With Other Observable Inputs (Level 2)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis
Available-for-sale marketable securities	0.0	0.6
Government Obligations \| Quoted Prices With Other Observable Inputs (Level 2)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis
Available-for-sale marketable securities	0.0	0.2
Mortgage-Backed Securities \| Quoted Prices With Other Observable Inputs (Level 2)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis
Available-for-sale marketable securities	0.0	0.5
Foreign Exchange Forward \| Quoted Prices With Other Observable Inputs (Level 2)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis
Foreign currency forward contracts	$ 0.8	$ 0.2

Fair Value of Financial Instruments - Contingent Consideration Reconciliation (Details) - Contingent Consideration [Member] - USD ($) $ in Millions	12 Months Ended
	May 28, 2016	May 30, 2015
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
Beginning balance	$ 2.6	$ 3.7
Net realized losses	0.0	1.1
Foreign currency translation adjustments	(0.1)	(0.4)
Settlements	(2.5)	(1.8)
Purchases or additions	2.7	0.0
Ending balance	$ 2.7	$ 2.6

Fair Value of Financial Assets - Schedule of Unrealized Gain (Loss) on Investments (Details) - USD ($) $ in Millions	May 28, 2016	May 30, 2015
Gain (Loss) on Investments
Cost	$ 7.5	$ 5.7
Unrealized Gain	0.0	0.0
Unrealized Loss	0.0	0.0
Market Value	7.5	5.7
Mutual funds - fixed income
Gain (Loss) on Investments
Cost	6.4
Unrealized Gain	0.0
Unrealized Loss	0.0
Market Value	6.4
Mutual funds - equity
Gain (Loss) on Investments
Cost	0.7
Unrealized Gain	0.0
Unrealized Loss	0.0
Market Value	0.7
Asset-Backed Securities
Gain (Loss) on Investments
Cost		0.2
Unrealized Gain		0.0
Unrealized Loss		0.0
Market Value		0.2
Corporate Debt Securities
Gain (Loss) on Investments
Cost		0.6
Unrealized Gain		0.0
Unrealized Loss		0.0
Market Value		0.6
Government Obligations
Gain (Loss) on Investments
Cost	0.4	4.4
Unrealized Gain	0.0	0.0
Unrealized Loss	0.0	0.0
Market Value	$ 0.4	4.4
Mortgage-Backed Securities
Gain (Loss) on Investments
Cost		0.5
Unrealized Gain		0.0
Unrealized Loss		0.0
Market Value		$ 0.5

Fair Value of Financial Instruments - Schedule of Debt Securities Maturities (Details) $ in Millions	May 28, 2016 USD ($)
Fair Value Disclosures [Abstract]
Due within one year - Cost	$ 0.4
Due within one year - Market Value	0.4
Total - Cost	0.4
Total - Market Value	$ 0.4

Supplemental Disclosures of Cash Flow Information (Details) - USD ($) $ in Millions	12 Months Ended
	May 28, 2016	May 30, 2015	May 31, 2014
Supplemental Cash Flow Elements [Abstract]
Depreciation expense	$ 47.0	$ 44.2	$ 37.8
Amortization expense	6.0	5.6	4.6
Provision for losses on accounts receivable and notes receivable	2.2	1.8	1.0
(Gain) Loss on sales of property and dealers	(5.8)	0.0	(1.7)
Deferred income tax expense (benefit)	10.4	(8.8)	(52.8)
Pension expense	1.4	0.8	115.4
Restructuring and impairment expenses	0.0	12.7	26.5
Stock-based compensation	11.9	10.0	11.0
Excess tax benefits from stock-based compensation	(1.4)	(0.7)	(1.1)
Other changes in long-term liabilities	6.7	(1.2)	(8.5)
Other	0.5	1.7	1.2
Decrease (increase) in assets:
Accounts receivable	(30.5)	7.8	(26.7)
Inventories	(6.0)	(9.0)	(2.2)
Prepaid expenses and other	(11.7)	(2.5)	(3.2)
Increase (decrease) in liabilities:
Accounts payable	8.7	1.1	2.6
Accrued liabilities	33.5	6.1	8.3
Total changes in current assets and liabilities	(6.0)	3.5	(21.2)
Total adjustments	$ 72.9	$ 69.6	$ 112.2

Warranties, Guarantees and Contingencies (Details) - USD ($) $ in Millions	12 Months Ended
	May 28, 2016	May 30, 2015	May 31, 2014
Warranty Length	12 years
Movement in Standard Product Warranty Accrual [Roll Forward]
Product Warranty Accrual	$ 39.3	$ 37.7	$ 37.3
Product Warranty Accrual, Warranties Issued	25.5	25.0	20.2
Product Warranty Accrual, Payments	(20.9)	(23.4)	(19.8)
Product Warranty Accrual	43.9	39.3	$ 37.7
Unrecorded Unconditional Purchase Obligation	42.2
Performance Guarantee
Guarantor Obligations, Maximum Exposure, Undiscounted	8.2
Guarantor Obligations, Current Carrying Value	0.0	0.0
Indemnification Agreement
Guarantor Obligations, Current Carrying Value	0.0	0.0
Financial Standby Letter of Credit
Guarantor Obligations, Maximum Exposure, Undiscounted	8.7
Guarantor Obligations, Current Carrying Value	$ 0.0	$ 0.0
Minimum \| Performance Guarantee
Guarantor Obligations, Term	P1Y
Maximum \| Performance Guarantee
Guarantor Obligations, Term	P3Y

Operating Segments (Details) - USD ($) $ in Millions	3 Months Ended												12 Months Ended
Operating Segments (Details) - USD ($) $ in Millions	May 28, 2016	Feb. 27, 2016	Nov. 28, 2015	Aug. 29, 2015	May 30, 2015	Feb. 28, 2015	Nov. 29, 2014	Aug. 30, 2014	May 31, 2014	Mar. 01, 2014	Nov. 30, 2013	Aug. 31, 2013	May 28, 2016	May 30, 2015	May 31, 2014
Segment Reporting Information
Restructuring and impairment expenses													$ 0.0	$ 12.7	$ 26.5
Net sales	$ 582.6	$ 536.5	$ 580.4	$ 565.4	$ 550.7	$ 516.4	$ 565.4	$ 509.7	$ 487.5	$ 455.9	$ 470.5	$ 468.1	$ 2,264.9	$ 2,142.2	$ 1,882.0
Distributor Concentration Risk \| Sales Revenue, Net
Segment Reporting Information
Concentration Risk, Percentage													5.00%
Customer Concentration Risk \| Sales Revenue, Net
Segment Reporting Information
Concentration Risk, Percentage													4.00%	5.00%	5.00%
Net sales													$ 88.0	$ 97.0	$ 102.0
Unionized Employees Concentration Risk \| Workforce Subject to Collective Bargaining Arrangements
Segment Reporting Information
Concentration Risk, Percentage													15.60%

Operating Segments - Schedule of Segment Reporting Information (Details) - USD ($) $ in Millions	3 Months Ended												12 Months Ended
	May 28, 2016	Feb. 27, 2016	Nov. 28, 2015	Aug. 29, 2015	May 30, 2015	Feb. 28, 2015	Nov. 29, 2014	Aug. 30, 2014	May 31, 2014	Mar. 01, 2014	Nov. 30, 2013	Aug. 31, 2013	May 28, 2016	May 30, 2015	May 31, 2014
Segment Reporting Information
Net sales	$ 582.6	$ 536.5	$ 580.4	$ 565.4	$ 550.7	$ 516.4	$ 565.4	$ 509.7	$ 487.5	$ 455.9	$ 470.5	$ 468.1	$ 2,264.9	$ 2,142.2	$ 1,882.0
Depreciation and Amortization													53.0	49.8	42.4
Operating Earnings (Losses)													211.5	163.4	(25.7)
Capital Expenditures													85.1	63.6	40.8
Total Assets	1,235.2				1,192.7				995.4				1,235.2	1,192.7	995.4
Goodwill	305.3				303.1				228.2				305.3	303.1	228.2
North American Furniture Solutions
Segment Reporting Information
Net sales													1,331.8	1,241.9	1,216.3
Depreciation and Amortization													27.9	26.5	26.8
Operating Earnings (Losses)													152.0	125.2	(27.0)
Capital Expenditures													56.8	31.7	28.9
Total Assets	531.7				504.5				461.5				531.7	504.5	461.5
Goodwill	135.8				135.8				135.8				135.8	135.8	135.8
ELA Furniture Solutions
Segment Reporting Information
Net sales													412.6	409.9	392.2
Depreciation and Amortization													8.5	8.2	7.6
Operating Earnings (Losses)													35.3	25.9	23.1
Capital Expenditures													15.0	20.3	6.4
Total Assets	218.4				235.4				244.8				218.4	235.4	244.8
Goodwill	40.9				41.9				42.6				40.9	41.9	42.6
Specialty
Segment Reporting Information
Net sales													231.8	219.9	205.8
Depreciation and Amortization													7.4	7.4	6.8
Operating Earnings (Losses)													16.4	13.5	(5.3)
Capital Expenditures													3.1	3.7	5.5
Total Assets	147.3				151.6				157.7				147.3	151.6	157.7
Goodwill	49.8				49.8				49.8				49.8	49.8	49.8
Consumer
Segment Reporting Information
Net sales													288.7	270.5	67.7
Depreciation and Amortization													8.6	7.3	1.2
Operating Earnings (Losses)													8.1	14.7	9.9
Capital Expenditures													10.2	7.9	0.0
Total Assets	245.3				231.8				18.8				245.3	231.8	18.8
Goodwill	78.8				75.6				0.0				78.8	75.6	0.0
Corporate
Segment Reporting Information
Net sales													0.0	0.0	0.0
Depreciation and Amortization													0.6	0.4	0.0
Operating Earnings (Losses)													(0.3)	(15.9)	(26.4)
Capital Expenditures													0.0	0.0	0.0
Total Assets	92.5				69.4				112.6				92.5	69.4	112.6
Goodwill	$ 0.0				$ 0.0				$ 0.0				0.0	0.0	0.0
Sales Revenue, Net \| Customer Concentration Risk
Segment Reporting Information
Net sales													$ 88.0	$ 97.0	$ 102.0
Concentration Risk, Percentage													4.00%	5.00%	5.00%

Operating Segments - Revenue from External Customers by Products and Services (Details) - USD ($)
$ in Millions

3 Months Ended

12 Months Ended

May 28, 2016

Feb. 27, 2016

Nov. 28, 2015

Aug. 29, 2015

May 30, 2015

Feb. 28, 2015

Nov. 29, 2014

Aug. 30, 2014

May 31, 2014

Mar. 01, 2014

Nov. 30, 2013

Aug. 31, 2013

May 28, 2016

May 30, 2015

May 31, 2014

Revenue from External Customer

Net sales

$ 582.6

$ 536.5

$ 580.4

$ 565.4

$ 550.7

$ 516.4

$ 565.4

$ 509.7

$ 487.5

$ 455.9

$ 470.5

$ 468.1

$ 2,264.9

$ 2,142.2

$ 1,882.0

Systems

Revenue from External Customer

Net sales

656.8

563.4

571.6

Seating

Revenue from External Customer

Net sales

855.5

805.5

658.2

Freestanding And Storage

Revenue from External Customer

Net sales

456.9

484.1

386.4

Other

Revenue from External Customer

Net sales

^[1]

$ 295.7

$ 289.2

$ 265.8

[1]	“Other” primarily consists of textiles or uncategorized product sales and service sales.

Operating Segments - Schedule of Revenue by Customer Geographic Area (Details) - USD ($) $ in Millions	3 Months Ended												12 Months Ended
	May 28, 2016	Feb. 27, 2016	Nov. 28, 2015	Aug. 29, 2015	May 30, 2015	Feb. 28, 2015	Nov. 29, 2014	Aug. 30, 2014	May 31, 2014	Mar. 01, 2014	Nov. 30, 2013	Aug. 31, 2013	May 28, 2016	May 30, 2015	May 31, 2014
Revenues from External Customers and Long-Lived Assets
Net sales	$ 582.6	$ 536.5	$ 580.4	$ 565.4	$ 550.7	$ 516.4	$ 565.4	$ 509.7	$ 487.5	$ 455.9	$ 470.5	$ 468.1	$ 2,264.9	$ 2,142.2	$ 1,882.0
United States
Revenues from External Customers and Long-Lived Assets
Net sales													1,757.0	1,640.6	1,406.3
International
Revenues from External Customers and Long-Lived Assets
Net sales													$ 507.9	$ 501.6	$ 475.7

Operating Segments - Schedule of Long-Lived Assets by Geographic Area (Details) - USD ($) $ in Millions	May 28, 2016	May 30, 2015	May 31, 2014
Revenues from External Customers and Long-Lived Assets
Long-Lived Assets	$ 302.9	$ 278.0	$ 212.4
United States
Revenues from External Customers and Long-Lived Assets
Long-Lived Assets	254.8	224.2	177.0
International
Revenues from External Customers and Long-Lived Assets
Long-Lived Assets	$ 48.1	$ 53.8	$ 35.4

Accumulated Other Comprehensive Income (Loss) (Details) - USD ($) $ in Millions	12 Months Ended
	May 28, 2016	May 30, 2015	May 31, 2014
Cumulative translation adjustments [Roll Forward]
Cumulative translation adjustments at beginning of period	$ (20.8)	$ (11.1)	$ (14.0)
Translation adjustments (net of tax of ($0.3), $0.3 and $ - )	(8.8)	(9.7)	2.9
Balance at end of period	(29.6)	(20.8)	(11.1)
Other Comprehensive Income (Loss), Foreign Currency Translation Adjustment, Tax	(0.3)	0.3	0.0
Pension and other post-retirement benefit plans [Roll Forward]
Pension and other post-retirement benefit plans at beginning of period	(35.4)	(26.8)	(110.3)
Adjustments to pension and other post-retirement benefit plans (net of tax of ($0.7), $2.6 and $ - )	(2.0)	(10.0)	(3.1)
Balance at end of period	(34.9)	(35.4)	(26.8)
Total accumulated other comprehensive loss	(64.5)	(56.2)	(37.9)
Other Comprehensive (Income) Loss, Pension and Other Postretirement Benefit Plans, Adjustment, before Reclassification Adjustments and Tax	(0.7)	2.6	0.0
Cost Of Sales
Pension and other post-retirement benefit plans [Roll Forward]
Other Comprehensive (Income) Loss, Reclassification Adjustment from AOCI, Pension and Other Postretirement Benefit Plans, Net of Tax	0.0	0.0	27.6
Other Comprehensive (Income) Loss, Reclassification Adjustment from AOCI, Pension and Other Postretirement Benefit Plans, Tax	0.0	0.0	(15.8)
Operating Expense
Pension and other post-retirement benefit plans [Roll Forward]
Other Comprehensive (Income) Loss, Reclassification Adjustment from AOCI, Pension and Other Postretirement Benefit Plans, Net of Tax	2.5	1.4	59.0
Other Comprehensive (Income) Loss, Reclassification Adjustment from AOCI, Pension and Other Postretirement Benefit Plans, Tax	$ (0.7)	$ (0.4)	$ (35.1)

Redeemable Noncontrolling Interests - USD ($) $ in Millions	12 Months Ended
Redeemable Noncontrolling Interests - USD ($) $ in Millions	May 28, 2016	May 30, 2015	May 31, 2014
Redeemable Noncontrolling Interests [Abstract]
Redeemable noncontrolling interests	$ 27.0	$ 30.4	$ 0.0
Increase due to business combinations	0.0	25.7
Net income attributable to redeemable noncontrolling interests	0.5	0.5
Exercised options	0.0	0.7
Redemption value adjustment	(4.0)	3.3
Redeemable Noncontrolling Interests, Other Adjustments	$ 0.1	$ 0.2

Restructuring and Impairment Activities(Details) - USD ($) $ in Millions	12 Months Ended
	May 28, 2016	May 30, 2015	May 31, 2014
Restructuring and Related Activities [Abstract]
Impairment charges	$ 0.0	$ 10.8	$ 21.4
Restructuring expenses	$ 1.9	1.1
Impairment of Long-Lived Assets Held-for-use		$ 4.0	$ 4.0

Quarterly Financial Data (Unaudited) (Details) - USD ($) $ / shares in Units, $ in Millions	3 Months Ended												12 Months Ended
	May 28, 2016	Feb. 27, 2016	Nov. 28, 2015	Aug. 29, 2015	May 30, 2015	Feb. 28, 2015	Nov. 29, 2014	Aug. 30, 2014	May 31, 2014	Mar. 01, 2014	Nov. 30, 2013	Aug. 31, 2013	May 28, 2016	May 30, 2015	May 31, 2014
Quarterly Financial Information Disclosure [Abstract]
Net sales	$ 582.6	$ 536.5	$ 580.4	$ 565.4	$ 550.7	$ 516.4	$ 565.4	$ 509.7	$ 487.5	$ 455.9	$ 470.5	$ 468.1	$ 2,264.9	$ 2,142.2	$ 1,882.0
Gross margin	225.2	207.8	224.4	216.8	209.6	190.5	205.7	185.6	179.1	162.9	118.9	170.0	874.2	791.4	631.0
Net earnings attributable to Herman Miller, Inc. (1)	$ 40.7	$ 27.9	$ 34.7	$ 33.5	$ 23.4	$ 21.0	$ 27.8	$ 25.2	$ 16.6	$ 19.4	$ (80.6)	$ 22.5	$ 136.7	$ 97.5	$ (22.1)
Earnings per share-basic	$ 0.68	$ 0.46	$ 0.58	$ 0.56	$ 0.39	$ 0.35	$ 0.47	$ 0.43	$ 0.28	$ 0.33	$ (1.37)	$ 0.38	$ 2.28	$ 1.64	$ (0.37)
Earnings per share-diluted	$ 0.67	$ 0.46	$ 0.57	$ 0.56	$ 0.39	$ 0.35	$ 0.46	$ 0.42	$ 0.28	$ 0.33	$ (1.37)	$ 0.38	$ 2.26	$ 1.62	$ (0.37)

- Definition

The amount of net income (loss) for the period per each share of common stock or unit outstanding during the reporting period.

+ References + Details

- Definition

The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

+ References + Details

Schedule II Valuation and Qualifying Accounts (Details) - USD ($) $ in Millions	12 Months Ended
	May 28, 2016	May 30, 2015	May 31, 2014
Allowance for Doubtful Accounts, Current
Movement in Valuation Allowances and Reserves [Roll Forward]
Valuation Allowances and Reserves, Beginning Balance	$ 2.4	$ 3.4	$ 3.9
Valuation Allowances and Reserves, Charged to Cost and Expense	2.3	0.9	1.0
Valuation Allowances and Reserves, Deductions	(1.3)	(1.9)	(1.5)
Valuation Allowances and Reserves, Ending Balance	3.4	2.4	3.4
Sales Returns and Allowances
Movement in Valuation Allowances and Reserves [Roll Forward]
Valuation Allowances and Reserves, Beginning Balance	0.4	0.6	0.5
Valuation Allowances and Reserves, Charged to Cost and Expense	0.0	0.0	0.1
Valuation Allowances and Reserves, Deductions	0.0	(0.2)	0.0
Valuation Allowances and Reserves, Ending Balance	0.4	0.4	0.6
Allowance for Doubtful Accounts, Noncurrent
Movement in Valuation Allowances and Reserves [Roll Forward]
Valuation Allowances and Reserves, Beginning Balance	1.0	0.1	0.2
Valuation Allowances and Reserves, Charged to Cost and Expense	(0.1)	0.9	0.0
Valuation Allowances and Reserves, Deductions	0.0	0.0	(0.1)
Valuation Allowances and Reserves, Ending Balance	0.9	1.0	0.1
Valuation Allowance of Deferred Tax Assets
Movement in Valuation Allowances and Reserves [Roll Forward]
Valuation Allowances and Reserves, Beginning Balance	11.1	8.5	9.9
Valuation Allowances and Reserves, Charged to Cost and Expense	(1.5)	(0.6)	(1.8)
Valuation Allowances and Reserves, Deductions	1.0	3.2	0.4
Valuation Allowances and Reserves, Ending Balance	$ 10.6	$ 11.1	$ 8.5

Consolidated Statement of Shareholders' Equity (Parenthetical) - $ / shares	12 Months Ended
	May 28, 2016	May 30, 2015	May 31, 2014
Statement of Stockholders' Equity [Abstract]
Common Stock, Dividends, Per Share, Declared	$ 0.590	$ 0.560	$ 0.530

Subsequent Event	12 Months Ended
Subsequent Event	May 28, 2016
Subsequent Events [Abstract]
Subsequent Event	Subsequent Event On June 3, 2016, the company entered into a strategic partnership with Naughtone Holdings Limited, a leader in soft seating products, stools, occasional and meeting tables. As part of this arrangement, the company acquired a noncontrolling equity interest in Naughtone Holdings Limited for £8 million ($11.6 million) in cash consideration.

Inventories (Details) - USD ($) $ in Millions	May 28, 2016	May 30, 2015
Inventory Disclosure [Abstract]
LIFO Inventory Amount	$ 22.8	$ 22.3
FIFO Inventory Amount	$ 140.4	$ 142.1

Operating Leases (Details) - USD ($) $ in Millions	12 Months Ended
Operating Leases (Details) - USD ($) $ in Millions	May 28, 2016	May 30, 2015	May 31, 2014
Leases [Abstract]
Rental expense charged to operations	$ 45.6	$ 40.2	$ 25.6

Significant Accounting and Reporting Policies - Schedule of Self Insurance Retention Levels (Details) $ / occurence in Thousands	12 Months Ended
	May 28, 2016 $ / occurence
Accounting Policies [Abstract]
General liability and auto liability/physical damage	1,000
Workers' compensation and property	750

Income Taxes - Phantom (Details)	12 Months Ended
Income Taxes - Phantom (Details)	May 28, 2016	May 30, 2015	May 31, 2014
Income Tax Disclosure [Abstract]
Effective Income Tax Rate Reconciliation, at Federal Statutory Income Tax Rate, Percent	35.00%	35.00%	35.00%

Subsequent Event (Details) - Jun. 03, 2016 £ in Millions, $ in Millions	USD ($)	GBP (£)
Subsequent Event [Member]
Subsequent Event [Line Items]
Payments to acquire equity method investments	$ 11.6	£ 8

Recently Adopted Accounting Standards

Description

Date of Adoption

Effect on the Financial Statements or Other Significant Matters

Balance Sheet Classification of Deferred Taxes

The standard requires that deferred tax liabilities and assets, as well as any related valuation allowance, be classified as non-current in a classified statement of financial position.

November 28, 2015

The company adopted the accounting standard prospectively beginning in the second quarter of fiscal 2016. As such, the prior period was not retrospectively adjusted. As of November 28, 2015 and forward, deferred tax liabilities and assets are presented as non-current.