8. Employee Benefits

The components of the estimated net pension and other postretirement benefits plan income for the three and nine months ended September 30, 2017 and 2016 were as follows:

	Three Months Ended						Nine Months Ended
	September 30,						September 30,
	2017			2016			2017			2016
Pension (income) expense
Service cost	$	0.1		$	0.3		$	0.5		$	0.8
Interest cost		8.0			37.9			23.7			105.3
Expected return on plan assets		(12.7	)		(58.2	)		(37.6	)		(171.2	)
Amortization, net		1.9			7.6			5.4			23.4
Settlements and curtailments		—			1.6			—			98.0
Less: income (expense) attributable to discontinued operations		—			10.2			—			(43.3	)
Net pension (income) expense - continuing operations	$	(2.7	)	$	(0.6	)	$	(8.0	)	$	13.0
Other postretirement benefits plan income
Service cost	$	0.4		$	1.0		$	1.0		$	3.0
Interest cost		2.7			3.1			8.3			9.2
Expected return on plan assets		(3.4	)		(3.4	)		(10.1	)		(10.2	)
Amortization, net		(0.7	)		(4.0	)		(2.2	)		(12.0	)
Curtailments		—			(19.7	)		—			(19.7	)
Net other postretirement benefit income - continuing operations	$	(1.0	)	$	(23.0	)	$	(3.0	)	$	(29.7	)

The Company expects to make cash contributions of approximately $17.0 million to its pension and other postretirement benefit plans in 2017. During the nine months ended September 30, 2017, the Company contributed $12.4 million to its benefit plans.

In the fourth quarter of 2015, the Company communicated to certain former employees the option to receive a lump-sum pension payment or annuity with payments computed in accordance with statutory requirements, beginning in the second quarter of 2016. Payments to eligible participants who elected to receive a lump-sum pension payment or annuity were funded from existing pension plan assets and liabilities were remeasured as of the payout date. The discount rates and actuarial assumptions used to calculate the payouts were determined in accordance with federal regulations. The company recorded total non-cash settlement charges of $1.6 million and $98.0 million, of which $0.3 million and $20.7 million is included within selling, general and administrative expenses and $1.3 million and $77.3 million is included within income from discontinued operations, net of tax in the Condensed Consolidated Statements of Operations for the three and nine months ended September 30, 2016, respectively. These charges resulted from the recognition in earnings of a portion of the actuarial losses recorded in accumulated other comprehensive loss based on the proportion of the obligation settled.

During the third quarter of 2016, the Company announced the discontinuation of retiree medical, prescription drug and life insurance benefits for individuals retiring on or after October 1, 2016. This change was accounted for as a significant plan amendment and the other postemployment benefit plan obligations were remeasured as of September 30, 2016. This remeasurement resulted in a curtailment gain of $16.4 million within cost of sales and $3.3 million in selling, general and administrative expenses during the three and nine months ended September 30, 2016.