PENSION AND POSTRETIREMENT BENEFITS (Tables)

9 Months Ended

Sep. 30, 2017

Compensation And Retirement Disclosure [Abstract]

Net Periodic Cost (Benefit)

Net periodic cost (benefit) for our 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”) was as follows:

	Domestic Plans
	Three Months Ended September 30,						Nine Months Ended September 30,
	2017			2016			2017			2016
	(In thousands)
Interest cost	$	4,991		$	5,276		$	14,973		$	15,828
Expected return on plan assets		(4,907	)		(5,002	)		(14,721	)		(15,006	)
Net periodic (benefit) cost	$	84		$	274		$	252		$	822

	TCN Plan
	Three Months Ended September 30,						Nine Months Ended September 30,
	2017			2016			2017			2016
	(In thousands)
Interest cost	$	290		$	338		$	870		$	1,014
Expected return on plan assets		(345	)		(397	)		(1,035	)		(1,191	)
Net periodic (benefit) cost	$	(55	)	$	(59	)	$	(165	)	$	(177	)