Dec 15 (Reuters) - Kroger Co :
* Says offer does not include store and district associates, senior officers, and supermarket division presidents
* Kroger announces voluntary retirement offering for non-store employees
* Kroger Co - approximately 2,000 non-store associates are eligible for voluntary retirement offering.
* Expenses related to offer will be reflected in kroger's Q1 2017 results
* Kroger - eligibility for voluntary retirement offering will generally include administrative associates who meet certain criteria related to age and years of service as of Dec 1, 2016
* Kroger announces voluntary retirement offering for non-store employees Source text for Eikon: Further company coverage: