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CONTRIBUTING EMPLOYEE OWNERSHIP PLAN
3 Months Ended
Mar. 31, 2017
Defined Contribution Pension and Other Postretirement Plans Disclosure [Abstract]  
CONTRIBUTING EMPLOYEE OWNERSHIP PLAN
CONTRIBUTING EMPLOYEE OWNERSHIP PLAN

The Contributing Employee Ownership Plan (CEOP) is a defined contribution plan available to essentially all domestic employees.  We provide a contribution to an individual retirement contribution account maintained with the CEOP equal to an amount of between 5% and 10% of the employee’s eligible compensation.  The defined contribution plan expense for both the three months ended March 31, 2017 and 2016 was $6.6 million.

Company matching contributions are invested in the same investment allocation as the employee’s contribution.  Our matching contributions for eligible employees for both the three months ended March 31, 2017 and 2016 was $2.7 million.