Pension and Other Postretirement Benefits

The Company provides defined-benefit pension, health care and life insurance benefits upon retirement for certain full-time employees.

The components of net periodic pension cost were as follows (in millions):



	Three months ended September 30,						Nine months ended September 30,
	2018			2017			2018			2017
Service cost ⁽¹⁾	$	0.4		$	1.2		$	5.7		$	9.2
Interest cost ⁽²⁾	7.3			6.4			20.7			19.1
Expected return on plan assets ⁽²⁾	(9.2		)	(9.3		)	(27.3		)	(28.2		)
Amortization of net loss ⁽²⁾	2.4			5.9			16.1			17.4
Amortization of prior service credit ⁽²⁾	(0.1		)	(1.3		)	(1.7		)	(3.8		)
Curtailment gain ⁽²⁾	—			—			(11.4		)	—
Net periodic pension cost	$	0.8		$	2.9		$	2.1		$	13.7

⁽¹⁾ Included in Direct operating costs and Selling, general and administrative on the Condensed Consolidated Statements of Operations
⁽²⁾ Included in Other - net on the Condensed Consolidated Statements of Operations

The components of net periodic cost of other postretirement benefits were as follows (in millions):



	Three months ended September 30,						Nine months ended September 30,
	2018			2017			2018			2017
Service cost ⁽¹⁾	$	—		$	—		$	—		$	0.1
Interest cost ⁽²⁾	0.1			0.2			0.4			0.7
Amortization of net loss ⁽²⁾	0.2			0.2			0.6			0.5
Amortization of prior service credit ⁽²⁾	(3.3		)	(3.3		)	(9.9		)	(9.9		)
Total other postretirement benefit cost	$	(3.0	)	$	(2.9	)	$	(8.9	)	$	(8.6	)

⁽¹⁾ Included in Direct operating costs and Selling, general and administrative on the Condensed Consolidated Statements of Operations
⁽²⁾ Included in Other - net on the Condensed Consolidated Statements of Operations

Over the past 10 years, there have been various changes to our pension plan which have significantly reduced participant benefits under such plan. Further, on May 11, 2018, the Company communicated changes to the participants in its pension plan, that will "freeze" this plan going forward. Based on these changes, effective as of June 30, 2018, eligible participants will no longer receive pay credits and newly hired employees will not be eligible to participate in the pension plan. For the purposes of remeasurement, the Company used the date of April 30, 2018 as it was the month-end date that is closest to May 11, 2018. The impacts of these changes to the plan as of May 11, 2018, are presented in the table below (in millions):



	Liability increase (decrease)			Accumulated other comprehensive income (loss)			Deferred tax asset decrease (increase)			Income included in Other- net		Income tax expense (increase) decrease
Plan change to projected benefit obligation	$	(1.6	)	$	1.3		$	0.3		$	—	$	—
Remeasurement gain	(29.9		)	23.6			6.3			—		—
Curtailment	—			(9.0		)	(1.0		)	11.4		(1.4		)
Total	$	(31.5	)	$	15.9		$	5.6		$	11.4	$	(1.4	)

The Company records unrealized gains and losses related to net periodic pension and other postretirement benefit cost net of estimated taxes in Accumulated other comprehensive income (loss). The Company has a valuation allowance against its net U.S. deferred tax asset that is not expected to be realized. A portion of this valuation allowance is related to deferred tax benefits or expense as recorded in Accumulated other comprehensive income (loss).

During the nine months ended September 30, 2018, the Company contributed $21.3 million to its pension and other postretirement benefit plans and expects to make additional contributions to such plans totaling approximately $5.7 million for the remainder of 2018.