6.	Pension and Other Postretirement Benefits

Contributions were as follows:


	Nine Months Ended September 30,
	2016		2015
Foreign defined benefit pension plans	$	1,260	$	1,292
Other postretirement benefits (e.g. net payments)	$	1,092	$	470
U.K. defined contribution pension plan	$	182	$	298
U.S. defined contribution plan	$	1,792	$	361

In 2015, the U.S. Defined Benefit Plan was amended to freeze benefit accruals and participation in the plan for non-union hourly and salaried participants and, effective January 1, 2016, for employees of the Union Electric Steel Carnegie Steelworkers Location. Benefits under the plan were replaced with employer contributions equaling a 3% base contribution and a matching contribution of up to 4% to the defined contribution plan. The plan changes resulted in a curtailment loss of $1,217 for the three months ended March 31, 2015.

As part of the Åkers acquisition, the Corporation assumed the obligations for two U.S. defined benefit pension plans, two foreign retirement benefit plans and two other postretirement benefit plans. None of the acquired benefit plans were fully funded as of the acquisition date. In April 2016, the Corporation elected to freeze participation in one of the U.S. defined benefit pension plans, effective June 1, 2016, and replace salary benefit accruals with employer non-elective contributions equaling 3% of compensation. The plan change resulted in a reduction in the plan liability of approximately $1,135 and an immediate recognition of a curtailment gain of $887. Additionally, in July 2016, the Corporation notified retirees (or surviving spouses of retirees) of Åkers National Roll Company that the postretirement benefits plan will be modified effective January 1, 2017 whereby retiree health benefits for those individuals pre-Medicare eligible will be replaced with a monthly stipend. The plan change resulted in a reduction in prior service cost decreasing the plan liability by approximately $3,959 which will be amortized against pension expense over 7.5 years versus recognized immediately.

Net periodic pension and other postretirement costs include the following components:


	Three Months Ended September 30,						Nine Months Ended September 30,
	2016			2015			2016			2015
U.S. Defined Benefit Pension Plans
Service cost	$	453		$	537		$	1,264		$	2,207
Interest cost		2,606			1,971			7,380			6,019
Expected return on plan assets		(3,508	)		(2,752	)		(9,928	)		(8,244	)
Amortization of prior service cost		10			78			33			293
Amortization of actuarial loss		831			1,315			2,493			4,124
Curtailment (credit) charge		0			0			(887	)		1,217

Net benefit cost	$	392		$	1,149		$	355		$	5,616

Foreign Defined Benefit Pension Plans
Service cost	$	94		$	0		$	223		$	0
Interest cost		563			602			1,727			1,803
Expected return on plan assets		(607	)		(674	)		(1,897	)		(2,019	)
Amortization of actuarial loss		165			212			516			636

Net benefit cost	$	215		$	140		$	569		$	420

Other Postretirement Benefit Plans
Service cost	$	135		$	96		$	371		$	288
Interest cost		192			118			546			355
Amortization of prior service cost		(357	)		(168	)		(872	)		(504	)
Amortization of actuarial loss		9			7			27			20

Net benefit (income) cost	$	(21	)	$	53		$	72		$	159