b. Pension and Postretirement Benefits. Net periodic pension expense for the three and nine months ended September 30, 2014 and 2013 is presented below (in millions of dollars):


	Three Months Ended Sept. 30, 2014									Three Months Ended Sept. 30, 2013
	Total			U.S. Plans			Int’l. Plans			Total			U.S. Plans			Int’l. Plans
Service cost	$	2.1		$	—		$	2.1		$	2.6		$	—		$	2.6
Interest cost		91.4			61.6			29.8			82.0			55.3			26.7
Expected return on plan assets		(111.8	)		(71.3	)		(40.5	)		(108.5	)		(73.0	)		(35.5	)
Amortization of prior service (benefit) cost		(1.1	)		(.5	)		(.6	)		(.8	)		.2			(1.0	)
Recognized net actuarial loss		37.5			27.5			10.0			48.1			35.1			13.0

Net periodic pension expense	$	18.1		$	17.3		$	.8		$	23.4		$	17.6		$	5.8


	Nine Months Ended Sept. 30, 2014									Nine Months Ended Sept. 30, 2013
	Total			U.S. Plans			Int’l. Plans			Total			U.S. Plans			Int’l. Plans
Service cost	$	6.4		$	—		$	6.4		$	7.8		$	—		$	7.8
Interest cost		276.0			186.3			89.7			244.3			165.1			79.2
Expected return on plan assets		(337.4	)		(215.3	)		(122.1	)		(323.9	)		(218.7	)		(105.2	)
Amortization of prior service (benefit) cost		(1.7	)		(.1	)		(1.6	)		(1.2	)		.5			(1.7	)
Recognized net actuarial loss		112.8			82.3			30.5			142.4			104.1			38.3
Curtailment gain		(.6	)		—			(.6	)		—			—			—

Net periodic pension expense	$	55.5		$	53.2		$	2.3		$	69.4		$	51.0		$	18.4

On August 8, 2014, legislation was signed into law in the U.S., which among other things, provides defined benefit plan sponsors with funding relief. The legislation includes provisions regarding interest rate stabilization for pension plans. The company estimates that the new guidelines will reduce cash funding requirements in 2014 for the company’s U.S. qualified defined benefit pension plan from the previous estimate of $126 million to approximately $80 million.

In 2014, the company estimates that it will make cash contributions of approximately $188 million to its worldwide defined benefit pension plans, which is comprised of $108 million primarily for non-U.S. defined benefit pension plans and $80 million for the company’s U.S. qualified defined benefit pension plan. In 2013, the company made cash contributions of $147.2 million to its worldwide defined benefit pension plans. For the nine months ended September 30, 2014 and 2013, $161.3 million and $101.6 million, respectively, of cash contributions have been made.

Net periodic postretirement benefit expense for the three and nine months ended September 30, 2014 and 2013 is presented below (in millions of dollars):


	Three Months Ended Sept. 30						Nine Months Ended Sept. 30
	2014			2013			2014			2013
Service cost	$	.2		$	.2		$	.5		$	.5
Interest cost		2.0			2.0			6.0			6.0
Expected return on assets		(.1	)		(.2	)		(.4	)		(.4	)
Amortization of prior service cost		.4			.5			1.3			1.4
Recognized net actuarial loss		.8			1.4			2.5			4.1

Net periodic postretirement benefit expense	$	3.3		$	3.9		$	9.9		$	11.6

The company expects to make cash contributions of approximately $19 million to its postretirement benefit plan in 2014 compared with $18.0 million in 2013. For the nine months ended September 30, 2014 and 2013, $10.4 million and $11.0 million, respectively, of cash contributions have been made.