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POSTRETIREMENT BENEFIT PLANS
9 Months Ended
Sep. 30, 2017
Compensation and Retirement Disclosure [Abstract]  
POSTRETIREMENT BENEFIT PLANS
POSTRETIREMENT BENEFIT PLANS
The following tables provide the components of net periodic benefit cost for pension plans and other employee-related benefit plans for the three and nine months ended September 30, 2017 and 2016. 
 
2017
 
2016
For the Three Months Ended September 30
Pension
 
Other
Benefits
 
Total
 
Pension
 
Other
Benefits
 
Total
Service cost
 
$
1.5

 
 
 
$
0.2

 
 
 
$
1.7

 
 
 
$
1.5

 
 
 
$
0.2

 
 
 
$
1.7

 
Interest cost
 
3.0

 
 
 
1.1

 
 
 
4.1

 
 
 
3.3

 
 
 
1.2

 
 
 
4.5

 
Expected return on plan assets
 
(4.6
)
 
 
 
(0.1
)
 
 
 
(4.7
)
 
 
 
(5.0
)
 
 
 
(0.1
)
 
 
 
(5.1
)
 
Amortization of prior service cost (benefit)
 
0.2

 
 
 
(1.4
)
 
 
 
(1.2
)
 
 
 
0.2

 
 
 
(1.6
)
 
 
 
(1.4
)
 
Amortization of net actuarial loss
 
2.1

 
 
 
1.1

 
 
 
3.2

 
 
 
2.0

 
 
 
1.2

 
 
 
3.2

 
Net periodic benefit cost
 
2.2

 
 
 
0.9

 
 
 
3.1

 
 
 
2.0

 
 
 
0.9

 
 
 
2.9

 
Loss from curtailment
 
3.7

 
 
 

 
 
 
3.7

 
 
 

 
 
 

 
 
 

 
Total net periodic benefit cost
 
$
5.9

 
 
 
$
0.9

 
 
 
$
6.8

 
 
 
$
2.0

 
 
 
$
0.9

 
 
 
$
2.9

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
2017
 
2016
For the Nine Months Ended September 30
Pension
 
Other
Benefits
 
Total
 
Pension
 
Other
Benefits
 
Total
Service cost
 
$
4.3

 
 
 
$
0.6

 
 
 
$
4.9

 
 
 
$
4.0

 
 
 
$
0.6

 
 
 
$
4.6

 
Interest cost
 
9.0

 
 
 
3.4

 
 
 
12.4

 
 
 
10.2

 
 
 
3.6

 
 
 
13.8

 
Expected return on plan assets
 
(13.7
)
 
 
 
(0.3
)
 
 
 
(14.0
)
 
 
 
(15.1
)
 
 
 
(0.4
)
 
 
 
(15.5
)
 
Amortization of prior service cost (benefit)
 
0.7

 
 
 
(4.3
)
 
 
 
(3.6
)
 
 
 
0.7

 
 
 
(4.9
)
 
 
 
(4.2
)
 
Amortization of net actuarial loss
 
5.6

 
 
 
3.2

 
 
 
8.8

 
 
 
5.7

 
 
 
3.6

 
 
 
9.3

 
Net periodic benefit cost
 
5.9

 
 
 
2.6

 
 
 
8.5

 
 
 
5.5

 
 
 
2.5

 
 
 
8.0

 
Loss from curtailment
 
3.7

 
 
 

 
 
 
3.7

 
 
 

 
 
 

 
 
 

 
Total net periodic benefit cost
 
$
9.6

 
 
 
$
2.6

 
 
 
$
12.2

 
 
 
$
5.5

 
 
 
$
2.5

 
 
 
$
8.0

 
In the third quarter of 2017 we recorded curtailment loss of $3.7 related to a freeze of benefit accruals for certain current employees at our Industrial Process segment.
We made contributions to our global postretirement plans of $14.3 and $11.9 during the nine months ended September 30, 2017 and 2016, respectively, which included a discretionary contribution of $5 to our U.S. pension plan during 2017. We expect to make contributions of approximately $2 to $4 during the remainder of 2017, principally related to our other postretirement employee benefit plans.
Amortization from accumulated other comprehensive income into earnings related to prior service cost and net actuarial loss was $3.6 and $5.9, and $1.2 and $3.5, net of tax, for the three and nine months ended September 30, 2017 and 2016, respectively. No other reclassifications from accumulated other comprehensive income into earnings were recognized during any of the presented periods.