Pension and Post-Retirement Benefits

In connection with the Merger, the Company assumed certain U.S. and non-U.S. pension plans and other post-retirement benefit plans covering Axiall employees. The Axiall pension plans are closed to new participants and provide benefits to certain employees and retirees. The other post-retirement benefit plans are unfunded and provide medical and life insurance benefits for certain employees and their dependents. See Note 2 for the fair value of pension and other post-retirement obligations assumed in the Merger.

Defined Benefit Plans

Components of net periodic benefit cost (income) for the Company's pension plans are as follows:



	Three Months Ended September 30,												Nine Months Ended September 30,
	2017						2016						2017						2016
	U.S. Plans			Non-U.S. Plans			U.S. Plans			Non-U.S. Plans			U.S. Plans			Non-U.S. Plans			U.S. Plans			Non-U.S. Plans
Service cost	$	1,336		$	528		$	315		$	318		$	4,007		$	1,509		$	315		$	777
Expected administrative expenses	—			—			730			—			—			—			730			—
Interest cost	6,198			615			2,191			622			18,594			1,754			1,553			1,763
Expected return on plan assets	(9,976		)	(162		)	(3,800		)	(50		)	(29,928		)	(466		)	(5,260		)	(50		)
Amortization of net loss	297			217			338			—			892			663			978			—
Net periodic benefit cost (income)	$	(2,145	)	$	1,198		$	(226	)	$	890		$	(6,435	)	$	3,460		$	(1,684	)	$	2,490

The Company made $8,108 of contributions to its U.S. pension plans and $659 of contributions to its non-U.S. pension plans during the first nine months of 2017. The Company made no contributions to its U.S. and non-U.S. pension plans during the first nine months of 2016.

The Company's funding policy for its U.S. plans is consistent with the minimum funding requirements of federal law and regulations, and, based on preliminary estimates, the Company expects to make contributions of approximately $2,569 to its U.S. pension plans and approximately $143 to its non-U.S. pension plans during the remainder of the fiscal year ending December 31, 2017.

Other Post-retirement Benefits

Components of net periodic benefit cost for the Company's other post-retirement benefits are as follows:



	Three Months Ended September 30,								Nine Months Ended September 30,
	2017				2016				2017				2016
	U.S. Plans		Non-U.S. Plans		U.S. Plans		Non-U.S. Plans		U.S. Plans		Non-U.S. Plans		U.S. Plans		Non-U.S. Plans
Service cost	$	163	$	14	$	72	$	1	$	489	$	41	$	81	$	1
Interest cost	500		35		250		3		1,499		100		540		3
Amortization of net loss	15		—		31		—		45		—		94		—
Net periodic benefit cost	$	678	$	49	$	353	$	4	$	2,033	$	141	$	715	$	4