PENSION BENEFIT PLANS

9 Months Ended

Dec. 31, 2016

Compensation and Retirement Disclosure [Abstract]

Certain of the Company's non-U.S. employees participate in certain noncontributory defined benefit pension plans acquired in the Comms Transaction. None of the Company's employees in the U.S. participate in any noncontributory defined benefit pension plans. In general, these plans are funded based on considerations relating to legal requirements, underlying asset returns, the plan’s funded status, the anticipated deductibility of the contribution, local practices, market conditions, interest rates and other factors.

The following sets forth the components of the Company's net periodic pension cost of the noncontributory defined benefit pension plans for the three and nine months ended December 31, 2016 and 2015 (in thousands):



	Three Months Ended				Nine Months Ended
	December 31,				December 31,
	2016		2015		2016		2015
Service cost	$	103	$	49	$	268	$	98
Interest cost	199		75		520		150
Amortization of net loss	—		80		—		160
Net periodic pension cost	$	302	$	204	$	788	$	408

Expected Contributions

During the nine months ended December 31, 2016, the Company made contributions of $169 thousand to its defined benefit pension plans. During the fiscal year ending March 31, 2017, the Company's cash contribution requirements for its defined benefit pension plans are expected to be less than $1.0 million. As a majority of the participants within the Company's plans are all active employees, the benefit payments are not expected to be material in the foreseeable future.

Other Matters

Substantially all employees not covered by defined benefit plans are covered by defined contribution plans, which generally provide for company funding based on a percentage of compensation. Expense for all defined contribution plans amounted to $1.9 million and $7.2 million for the three and nine months ended December 31, 2016, respectively and $2.3 million and $5.1 million for the three and nine months ended December 31, 2015, respectively.