Employee Benefit Plans

The Company provides retirement benefits through contributory and noncontributory qualified and non-qualified defined benefit pension plans covering eligible domestic and international employees as well as through defined contribution plans and other postretirement benefits.

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



	Three Fiscal Months Ended
	September 26, 2014						September 27, 2013
	U.S. Plans			Non-U.S. Plans			U.S. Plans			Non-U.S. Plans
Service cost	$	0.5		$	1.4		$	0.5		$	1.6
Interest cost	2.0			1.5			1.8			1.4
Expected return on plan assets	(2.6		)	(0.8		)	(2.3		)	(0.5		)
Amortization of prior service cost	—			0.3			—			0.4
Amortization of net loss	1.2			0.1			2.0			0.2
Net pension expense	$	1.1		$	2.5		$	2.0		$	3.1



	Nine Fiscal Months Ended
	September 26, 2014						September 27, 2013
	U.S. Plans			Non-U.S. Plans			U.S. Plans			Non-U.S. Plans
Service cost	$	1.5		$	4.2		$	1.4		$	5.0
Interest cost	6.0			4.8			5.4			4.2
Expected return on plan assets	(7.9		)	(2.4		)	(6.9		)	(1.5		)
Amortization of prior service cost	0.1			0.9			—			1.2
Amortization of net loss	3.6			0.3			6.2			0.6
Settlement loss	—			4.5			—			—
Net pension expense	$	3.3		$	12.3		$	6.1		$	9.5

The estimated net loss for the defined benefit pension plans that will be amortized from accumulated other comprehensive income into net pension expense over the next fiscal year is $5.2 million. The prior service cost to be amortized from accumulated other comprehensive income into net pension expense over the next fiscal year is immaterial.

Defined benefit pension plan cash contributions for the three fiscal months ended September 26, 2014 and September 27, 2013 were $3.3 million and $2.4 million, respectively. Defined benefit pension plan cash contributions for the nine fiscal months ended September 26, 2014 and September 27, 2013 were $9.9 million and $7.2 million, respectively.

In the second quarter of 2014, the Company recorded a pre-tax non-cash settlement loss of $4.5 million for the termination of a pension plan related to the closure of one of the North America manufacturing plants.

Refer to Note 3 - Restructuring for charges for contractual termination benefits under ASC 712 - Compensation - Nonretirement Postemployment Benefits.