PENSION PLANS (Tables)

9 Months Ended

Sep. 30, 2015

Compensation And Retirement Disclosure [Abstract]

Net Periodic Benefit

Net periodic benefit for our non-contributory qualified defined benefit pension plan and several of our non-qualified supplemental defined benefit pension plans (the “Domestic Plans”) and our J. Ray McDermott, S.A. Third Country National Employees Pension Plan (the “TCN Plan”) includes the following components:

	Domestic Plans
	Three months ended September 30,						Nine months ended September 30,
	2015			2014			2015			2014
	(In thousands)
Interest cost	$	5,403		$	6,743		$	16,210		$	20,230
Expected return on plan assets		(6,676	)		(6,875	)		(20,030	)		(20,626	)
Net periodic benefit	$	(1,273	)	$	(132	)	$	(3,820	)	$	(396	)
	TCN Plan
	Three months ended September 30,						Nine months ended September 30,
	2015			2014			2015			2014
	(In thousands)
Interest cost	$	407		$	475		$	1,220		$	1,425
Expected return on plan assets		(710	)		(741	)		(2,130	)		(2,221	)
Net periodic benefit	$	(303	)	$	(266	)	$	(910	)	$	(796	)