INCOME TAXES (Tables)

6 Months Ended

Jun. 30, 2015

Effective Tax Rate Reconciliation (Percent)

The following table accounts for the difference between the actual tax provision and the amounts obtained by applying the statutory U.S. federal income tax rate of 35.0% to income before taxes.



	Three Months Ended June 30,				Six Months Ended June 30,
Effective Tax Rate Reconciliation (Percent)	2015		2014		2015		2014
Statutory federal tax rate	35.0	%	35.0	%	35.0	%	35.0	%
Foreign rate differential	(0.2	)	(0.2	)	(0.2	)	(0.1	)
Domestic manufacturing/export tax incentive	(1.2	)	(2.3	)	(1.6	)	(2.2	)
Return to provision	(1.6	)	(2.0	)	(1.3	)	(1.0	)
Dividends paid to CEOP	(0.6	)	(0.4	)	(0.6	)	(0.4	)
State income taxes, net	0.8		2.0		0.8		2.2
Remeasurement of deferred taxes	0.4		1.0		0.3		0.4
Change in valuation allowance	1.3		—		1.3		1.9
Other, net	(0.3	)	0.1		(0.2	)	—
Effective tax rate	33.6	%	33.2	%	33.5	%	35.8	%

Unrecognized Tax Benefits

The amount of unrecognized tax benefits was as follows:



	June 30,
	2015			2014
	($ in millions)
Balance at beginning of year	$	36.1		$	34.5
Increases for prior year tax positions	—			0.2
Increases for current year tax positions	—			2.2
Settlement with taxing authorities	(1.1		)	(0.4		)
Balance at end of period	$	35.0		$	36.5

Tax Returns Subject to Examination

For our primary tax jurisdictions, the tax years that remain subject to examination are as follows:



	Tax Years
U.S. federal income tax	2008; 2010 – 2014
U.S. state income tax	2006 – 2014
Canadian federal income tax	2010 – 2014
Canadian provincial income tax	2008 – 2014