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Income Taxes
9 Months Ended
Sep. 30, 2015
Income Tax Disclosure [Abstract]  
Income Taxes
Income Taxes

The tax provision for interim periods is determined using the estimated annual effective consolidated tax rate, based on the current estimate of full-year earnings before taxes, adjusted for the impact of discrete quarterly items.

During the three months ended September 30, 2015, we recorded a tax benefit of $6.6 million, as compared to tax expense of $11.7 million that was recorded during the three months ended September 30, 2014. Our third quarter 2015 results include a tax benefit of $17.9 million in connection with the $49.0 million pension settlement charge discussed in Note 9, Benefit Plans.

The provision for income taxes was $15.1 million and $35.5 million for the nine months ended September 30, 2015 and 2014, respectively. In addition to the tax benefit on the pension settlement charge, our 2015 year-to-date results include a $4.0 million tax benefit in connection with the $10.9 million charge for the executive retirement and related costs discussed in Note 11, Other Expense.