Employee Benefits:

Pension and other defined contribution retirement plan expenses included the following components:



U.S. Plans	Three Months Ended September 30,						Nine Months Ended September 30,
(DOLLARS IN THOUSANDS)	2017			2016			2017			2016
Service cost for benefits earned	$	698		$	771		$	2,093		$	2,314
Interest cost on projected benefit obligation	4,561			6,007			13,683			18,020
Expected return on plan assets	(9,246		)	(8,069		)	(27,737		)	(24,208		)
Net amortization and deferrals	1,793			1,387			5,377			4,159
Net periodic benefit (income) cost	(2,194		)	96			(6,584		)	285
Defined contribution and other retirement plans	1,939			1,211			6,718			5,823
Total (income) expense	$	(255	)	$	1,307		$	134		$	6,108

Non-U.S. Plans	Three Months Ended September 30,						Nine Months Ended September 30,
(DOLLARS IN THOUSANDS)	2017			2016			2017			2016
Service cost for benefits earned	$	5,956		$	3,863		$	17,867		$	11,443
Interest cost on projected benefit obligation	4,066			6,372			12,198			18,890
Expected return on plan assets	(12,873		)	(11,985		)	(38,618		)	(35,526		)
Net amortization and deferrals	4,185			3,286			12,554			9,738
Net periodic benefit cost	1,334			1,536			4,001			4,545
Defined contribution and other retirement plans	1,470			1,705			4,383			5,175
Total expense	$	2,804		$	3,241		$	8,384		$	9,720

The Company expects to contribute a total of approximately $3 - $10 million to its U.S. pension plans during 2017. During the nine months ended September 30, 2017, no contributions were made to the qualified U.S. pension plans, $33.6 million of contributions were made to the non-U.S. pension plans and $3.3 million of benefit payments were made with respect to the Company's non-qualified U.S. pension plan.

As of January 1, 2017, the Company changed its approach for calculating the discount rate which is applied to the Consolidated Balance Sheet and Consolidated Statement of Comprehensive Income from a single weighted-average discount rate approach to a multiple discount rate approach. The impact of this change for the full year 2017 is estimated to be a reduction of approximately $8 million in pension expense.

Expense recognized for postretirement benefits other than pensions included the following components:



	Three Months Ended September 30,						Nine Months Ended September 30,
(DOLLARS IN THOUSANDS)	2017			2016			2017			2016
Service cost for benefits earned	$	221		$	214		$	663		$	644
Interest cost on projected benefit obligation	588			787			1,764			2,360
Net amortization and deferrals	(1,046		)	(1,355		)	(3,138		)	(4,065		)
Total postretirement benefit income	$	(237	)	$	(354	)	$	(711	)	$	(1,061	)

The Company expects to contribute approximately $5 million to its postretirement benefits other than pension plans during 2017. In the nine months ended September 30, 2017, $3.1 million of contributions were made.