Employee Benefit Plans

The Company maintains a number of defined benefit and defined contribution plans to provide retirement benefits for employees. These plans are maintained and contributions are made in accordance with the Employee Retirement Income Security Act of 1974 (“ERISA”), local statutory law, or as determined by the Board of Directors. The plans generally provide benefits based upon years of service and compensation. Pension plans are funded except for a U.S. non-qualified pension plan for certain key employees and certain foreign plans. Future service benefits are frozen for all participants under the Company's U.S. defined benefit plan. All benefits earned by affected employees through the dates on which such benefits were frozen have become fully vested with the affected employees eligible to receive benefits upon retirement, as described in the Plan document.

Net periodic benefit cost (income) consisted of the following for the three month periods ending February 28, 2019 and 2018:



	Pension Plans						Health Care Plans
	(Dollars in millions)
Three months ended February 28, 2019 and 2018	2019			2018			2019			2018
Service costs	$	.7		$	.6		$	—		$	—
Interest costs	2.5			2.3			.1			—
Expected return on plan assets	(3.9		)	(3.9		)	—			—
Amortization of net actuarial (gain) loss	1.1			1.3			(.3		)	(.2		)
Net periodic cost (benefit)	$	.4		$	.3		$	(.2	)	$	(.2	)

Service cost is recorded in SG&A, while other components of net periodic pension costs are recorded in Other (Income) Expense. Service cost represents plan administration expenses. The Company expects to contribute approximately $6.4 million to its pension plans during fiscal 2019. There were no contributions made during the first three months of 2019.

The Company also sponsors a defined contribution 401(k) plan. Participation in this plan is voluntary and is available to substantially all U.S. salaried employees and to certain groups of U.S. hourly employees. Company contributions to this plan are based on either a percentage of employee contributions or on a specified amount per hour based on the provisions of the applicable collective bargaining agreement. Company contributions are made in cash. Expense for this plan was $0.7 million and $0.8 million for the first three months of 2019 and 2018, respectively.