Benefit Plans

9 Months Ended

Sep. 30, 2011

Benefit Plans [Abstract]

Benefit Plans

Note 11:  Benefit Plans

The components of net periodic benefit cost for the three months ended September 30 were as follows ($ in millions):

	Pension benefits						Other retirement benefits					Total
	2011			2010			2011		2010			2011			2010
Service cost	$	2.1		$	2.1		$	0.3	$	0.4		$	2.4		$	2.5
Interest cost		4.1			4.0			0.3		0.1			4.4			4.1
Expected return on assets		(4.1	)		(4.0	)		-		-			(4.1	)		(4.0	)
Amortization of prior service credit		(0.3	)		(0.3	)		-		-			(0.3	)		(0.3	)
Recognized actuarial losses		1.7			1.6			-		(0.1	)		1.7			1.5
Curtailment gain, net		(0.2	)		-			-		-			(0.2	)		-
Net periodic benefit cost	$	3.3		$	3.4		$	0.6	$	0.4		$	3.9		$	3.8

	Pension benefits				Other retirement benefits				Total
	2011		2010		2011		2010		2011		2010
U.S. plans	$	2.4	$	2.6	$	0.6	$	0.4	$	3.0	$	3.0
International plans		0.9		0.8		-		-		0.9		0.8
Net periodic benefit cost	$	3.3	$	3.4	$	0.6	$	0.4	$	3.9	$	3.8

The components of net periodic benefit cost for the nine months ended September 30 were as follows ($ in millions):

	Pension benefits						Other retirement benefits					Total
	2011			2010			2011		2010			2011			2010
Service cost	$	7.0		$	6.5		$	0.9	$	0.8		$	7.9		$	7.3
Interest cost		12.1			11.5			0.7		0.6			12.8			12.1
Expected return on assets		(12.1	)		(11.0	)		-		-			(12.1	)		(11.0	)
Amortization of transition obligation		0.1			0.1			-		-			0.1			0.1
Amortization of prior service (credit) cost		(1.2	)		(0.9	)		0.1		0.1			(1.1	)		(0.8	)
Recognized actuarial losses		4.6			4.3			-		(0.1	)		4.6			4.2
Curtailment gain, net		(0.2	)		-			-		-			(0.2	)		-
Net periodic benefit cost	$	10.3		$	10.5		$	1.7	$	1.4		$	12.0		$	11.9

	Pension benefits				Other retirement benefits				Total
	2011		2010		2011		2010		2011		2010
U.S. plans	$	7.9	$	8.8	$	1.7	$	1.4	$	9.6	$	10.2
International plans		2.4		1.7		-		-		2.4		1.7
Net periodic benefit cost	$	10.3	$	10.5	$	1.7	$	1.4	$	12.0	$	11.9

During the third quarter of 2011, as a result of the closure of a plant in the United States, we recorded a $0.2 million net curtailment gain in restructuring and other items related to our U.S. qualified and postretirement medical plans. Refer to Note 2, Restructuring and Other Items, for additional details regarding the 2010 restructuring program.