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CONTRIBUTING EMPLOYEE OWNERSHIP PLAN
9 Months Ended
Sep. 30, 2019
Defined Contribution Plan [Abstract]  
CONTRIBUTING EMPLOYEE OWNERSHIP PLAN
NOTE 18. 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 5.0% and 7.5% of the employee’s eligible compensation.  The defined contribution plan expense for the three months ended September 30, 2019 and 2018 was $6.9 million and $6.7 million, respectively, and for the nine months ended September 30, 2019 and 2018 was $23.2 million and $22.0 million, respectively.

Company matching contributions are invested in the same investment allocation as the employee’s contribution.  Our matching contributions for eligible employees for the three months ended September 30, 2019 and 2018 were $4.0 million and $3.9 million, respectively, and for the nine months ended September 30, 2019 and 2018 were $11.9 million and $11.3 million, respectively.