Employee Benefit Plans

9 Months Ended

Sep. 30, 2016

Employee Benefit Plans

Employee Benefit Plans

12.Employee Benefit Plans

Supplemental Executive Retirement Plan

During the second quarter of 2016, certain participants in the United Therapeutics Corporation Supplemental Executive Retirement Plan (SERP) departed prior to reaching retirement age under the terms of the SERP. As a result, we remeasured the benefit obligation under the SERP as of June 30, 2016 and recorded a $7.1 million reduction to the benefit obligation with a corresponding increase to “Actuarial gain arising during period, net of tax” within “Accumulated other comprehensive loss.” As part of the re-measurement of the benefit obligation, we updated the discount rate we use to measure our SERP obligation to 3.36 percent. The discount rate as of December 31, 2015 was 3.82 percent.