SPI Pharma Pension Plan is a non-contributory defined benefit single-employer corporate pension based in Wilmington, Delaware. Established in 1994, the plan provides retirement and pension benefits to the eligible employees of SPI Pharma. SPI Pharma, the plan sponsor, is a wholly-owned subsidiary of Associated British Foods. The plan is administered by the company's benefits committee. The committee has the overall responsibility for the operation and administration of the plan.