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Employee Benefit Plans
 9 Months Ended
Sep. 30, 2016
Defined Benefit Pension Plans and Defined Benefit Postretirement Plans Disclosure [Abstract]  
Employee Benefit Plans
13. Employee Benefit Plans

Retirement Plans

The Company offers defined contribution retirement plans which cover the majority of its U.S. employees, as well as employees in certain other countries. In addition, the Company sponsors qualified defined benefit pension plans covering certain employees of the Company and its subsidiaries. The plans’ benefits are generally based on years of service and employee compensation. The Company also provides to certain management employees, through non-qualified plans, supplemental retirement benefits in excess of qualified plan limits imposed by federal tax law.

The following tables set forth the components of the Company’s net periodic expense relating to retirement benefit plans:

Qualified Defined Benefits
 
Three Months Ended September 30,
 
Nine Months Ended September 30,
 
U.S. Plan
 
Non-U.S. Plans
 
U.S. Plan
 
Non-U.S. Plans
 
2016
 
2015
 
2016
 
2015
 
2016
 
2015
 
2016
 
2015
Service cost
$
3,478

 
$
3,915

 
$
1,389

 
$
1,655

 
$
10,435

 
$
11,746

 
$
4,167

 
$
5,006

Interest cost
5,762

 
5,790

 
1,334

 
1,482

 
17,285

 
17,372

 
4,103

 
4,444

Expected return on plan assets
(9,698
)
 
(10,392
)
 
(1,899
)
 
(2,012
)
 
(29,095
)
 
(31,178
)
 
(5,821
)
 
(6,042
)
Amortization:
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Prior service cost
184

 
225

 
(100
)
 
22

 
550

 
673

 
(299
)
 
67

Recognized actuarial loss
1,610

 
3,155

 
670

 
665

 
4,828

 
9,465

 
2,010

 
2,001

Transition obligation
—

 
—

 
1

 
(15
)
 
—

 
—

 
3

 
3

Curtailments, special termination benefits, and settlements
—

 
—

 
—

 
2

 
—

 
810

 
—

 
5

Net periodic expense
$
1,336

 
$
2,693

 
$
1,395

 
$
1,799

 
$
4,003

 
$
8,888

 
$
4,163

 
$
5,484



Non-Qualified Supplemental Benefits
 
Three Months Ended September 30,
 
Nine Months Ended September 30,
 
2016
 
2015
 
2016
 
2015
Service cost
$
740

 
$
934

 
$
2,219

 
$
2,804

Interest cost
1,317

 
1,266

 
3,951

 
3,797

Amortization:
 
 
 
 
 
 
 
   Prior service cost
1,567

 
1,731

 
4,700

 
5,195

   Recognized actuarial (gain) loss
(141
)
 
71

 
(421
)
 
214

Net periodic expense
$
3,483

 
$
4,002

 
$
10,449

 
$
12,010



Post-Retirement Plans

The Company also maintains post retirement benefit plans, although these plans are effectively closed to new entrants. The supplemental and post retirement benefit plans are supported by the general assets of the Company. The following table sets forth the components of the Company’s net periodic expense relating to its post-retirement benefit plans:

 
Three Months Ended September 30,
 
Nine Months Ended September 30,
 
2016
 
2015
 
2016
 
2015
Service cost
$
13

 
$
41

 
$
39

 
$
122

Interest cost
105

 
128

 
314

 
384

Amortization:
 
 
 
 
 
 
 
   Prior service cost
(36
)
 
(93
)
 
(107
)
 
(279
)
   Recognized actuarial gain
(59
)
 
(8
)
 
(177
)
 
(23
)
Net periodic expense
$
23

 
$
68

 
$
69

 
$
204



The total amount amortized out of accumulated other comprehensive earnings into net periodic pension and post-retirement expense totaled $3,695 and $5,753 for the three months ended September 30, 2016 and 2015, respectively, and $11,084 and $17,316 for the nine months ended September 30, 2016 and 2015, respectively.

Defined Contribution Retirement Plans

The Company also offers defined contribution retirement plans which cover the majority of its U.S. employees, as well as employees in certain other countries. The Company’s expense relating to defined contribution plans was $8,153, and $7,601 for the three months ended September 30, 2016 and 2015, respectively, and $26,310 and $24,612 for the nine months ended September 30, 2016 and 2015, respectively.