PENSION AND POSTRETIREMENT BENEFITS (Tables)

3 Months Ended

Mar. 31, 2018

Compensation And Retirement Disclosure [Abstract]

Net Periodic Benefit Cost or Gain

Net periodic benefit cost or gain recognized during each period presented relates to expected return on plan assets, net of interest costs, 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”).

	Domestic Plans						TCN Plan
	Three Months Ended March 31,
	2018			2017			2018			2017
	(In thousands)
Interest cost	$	4,433		$	4,991		$	-		$	290
Expected return on plan assets		(4,672	)		(4,907	)		(11	)		(345	)
Net periodic benefit cost (gain)	$	(239	)	$	84		$	(11	)	$	(55	)