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, 2017 and 2016 were as follows:

	Quarter Ended September 30,					Nine Months Ended September 30,
(In millions)	2017		2016			2017		2016
U.S. Nonqualified Defined Benefit Retirement Plans
Service cost	$	0.4	$	0.3		$	1.1	$	0.9
Interest cost		0.1		0.2			0.4		0.5
Settlement expense		0.2		―			0.3		―
Net amortization and deferral		0.1			—		0.3		0.2
Net periodic benefit cost	$	0.8	$	0.5		$	2.1	$	1.6

		September 30, 2017		December 31, 2016
Amounts recognized on the balance sheet:
Accrued liabilities	$	1.1	$	1.1
Other non-current liabilities		20.3		18.6
	$	21.4	$	19.7

	Quarter Ended September 30,								Nine Months Ended September 30,
(In millions)	2017				2016				2017				2016
European Defined Benefit Retirement Plans
Service cost	$	0.3			$	0.2			$	0.7			$	0.6
Interest cost		1.1				1.5				3.3				4.4
Expected return on plan assets			(2.0	)			(2.1	)			(6.1	)			(6.2	)
Net amortization and deferral			—			0.2				0.2				0.5
Net periodic benefit credit	$		(0.6	)	$		(0.2	)	$		(1.9	)	$		(0.7	)

		September 30, 2017			December 31, 2016
Amounts recognized on the balance sheet:
Noncurrent asset	$	32.9		$	23.9

Accrued liabilities			1.0		0.4
Other non-current liabilities			19.7		16.2
Total accrued benefit	$	20.7		$	16.6

Contributions

We generally fund our U.S. non-qualified defined benefit retirement plans when benefit payments are incurred. We did not make any contributions under the provisions of these non-qualified plans in the third quarter of 2017 and we have contributed approximately $0.1 million in the first nine months of 2017 to cover unfunded benefits. We expect to contribute a total of $1.1 million in 2017. We contributed $0.2 million to our U.S. non-qualified defined benefit retirement plans during 2016.

We contributed $0.9 million and $1.2 million to our European defined benefit retirement plans in the third quarters of 2017 and 2016, respectively. Contributions to the defined benefit retirement plans were $2.8 million and $4.9 million for the nine months ended September 30, 2017 and 2016, respectively. We plan to contribute approximately $4.6 million during 2017 to our European plans. We contributed $6.0 million to our European plans during 2016.

Postretirement Health Care and Life Insurance Benefit Plans

We recorded $0.3 million of net amortization gain deferral for the quarter and $0.9 million for the nine months ended September 30, 2017. Net periodic benefit costs of our postretirement health care and life insurance benefit plans for the quarters and nine months ended September 30, 2017 and 2016 were not material.

	September 30, 2017		December 31, 2016
Amounts recognized on the balance sheet:
Accrued liabilities	$	0.5	$	0.5
Other non-current liabilities		3.7		3.9
Total accrued benefit	$	4.2	$	4.4

In connection with our postretirement plans, we contributed about $0.1 million during each of the quarters ended September 30, 2017 and 2016. We periodically fund our postretirement plans to pay covered expenses as they are incurred. We expect to contribute approximately $0.5 million in 2017 to cover unfunded benefits. We contributed $0.2 million to our postretirement plans during 2016.