Note 4 — Retirement and Other Postretirement Benefit Plans

We maintain qualified and nonqualified defined benefit retirement plans covering certain current and former U.S. and European employees, retirement savings plans covering eligible U.S. and U.K. employees and certain postretirement health care and life insurance benefit plans covering eligible U.S. retirees. We also participate in a union sponsored multi-employer pension plan covering certain U.S. employees with union affiliations.

Defined Benefit Retirement Plans

Net Periodic Benefit Costs

Net periodic benefit costs of our defined benefit retirement plans for the quarters and nine months ended September 30, 2014 and 2013, were as follows:

	Quarter Ended September 30,				Nine Months Ended September 30,
(In millions)	2014		2013		2014		2013
U.S. Nonqualified Defined Benefit Retirement Plans
Service cost	$	0.3	$	—	$	0.8	$	1.4
Interest cost		0.2		0.1		0.6		0.5
Net amortization and deferral		—		1.7		1.9		3.0
Settlement expense		—		—		2.7		—
Net periodic benefit cost	$	0.5	$	1.8	$	6.0	$	4.9

	September 30, 2014		December 31, 2013
Amounts recognized on the balance sheet:
Accrued liabilities	$	4.4	$	23.8
Other non-current liabilities		16.4		18.1
Total accrued benefit	$	20.8	$	41.9

	Quarter Ended September 30,						Nine Months Ended September 30,
(In millions)	2014			2013			2014			2013
European Defined Benefit Retirement Plans
Service cost	$	0.2		$	0.2		$	0.6		$	0.5
Interest cost		1.7			1.8			5.3			5.3
Expected return on plan assets		(2.4	)		(2.1	)		(7.2	)		(6.2	)
Net amortization and deferral		0.2			0.3			0.5			0.9
Net periodic benefit (credit) cost	$	(0.3	)	$	0.2		$	(0.8	)	$	0.5

	September 30, 2014		December 31, 2013
Amounts recognized on the balance sheet:
Noncurrent asset	$	9.3	$	2.7
Accrued liabilities	$	1.6	$	0.4
Other non-current liabilities		16.1		15.7
Total accrued benefit	$	17.7	$	16.1

Contributions

We generally fund our U.S. non-qualified defined benefit retirement plans when benefit payments are incurred. Under the provisions of these non-qualified plans, we have contributed $25.6 million in the first nine months of 2014 to cover unfunded benefits and expect to contribute an additional $0.3 million in the fourth quarter of 2014. We contributed $0.3 million to our U.S. non-qualified defined benefit retirement plans during the 2013 fiscal year.

We contributed $1.7 million and $1.5 million to our European defined benefit retirement plans in the third quarters of 2014 and 2013, respectively. Contributions to the defined benefit retirement plans were $4.9 million and $4.2 million for the nine months ended September 30, 2014 and 2013. We plan to contribute approximately $6.6 million during 2014 to these European plans. We contributed $5.9 million to our European plans during the 2013 fiscal year.

Postretirement Health Care and Life Insurance Benefit Plans

Net periodic benefit costs of our postretirement health care and life insurance benefit plans for the quarters and nine months ended September 30, 2014 and 2013 were immaterial.

	September 30, 2014		December 31, 2013
Amounts recognized on the balance sheet:
Accrued liabilities	$	0.6	$	0.6
Other non-current liabilities		5.7		5.8
Total accrued benefit	$	6.3	$	6.4

In connection with our postretirement plans, we contributed $0.2 million during both of the nine-month periods ended September 30, 2014 and 2013. Contributions during the third quarters of 2014 and 2013 were both $0.1 million. We periodically fund our postretirement plans to pay covered expenses as they are incurred. Based on nine months of activity, we expect to contribute approximately $0.3 million in 2014 to cover unfunded benefits. We contributed $0.3 million to our postretirement plans during the 2013 fiscal year.