NOTE 13 — PENSION PLANS

We offer defined benefit pension plans, defined contribution pension plans, as well as several unfunded health care benefit plans primarily for certain of our retired employees. The following tables provide the retirement-related benefit plans’ impact on income before income taxes for the three and nine month periods ended February 28, 2013 and February 29, 2012:


	U.S. Plans						Non-U.S. Plans
	Three Months Ended						Three Months Ended
Pension Benefits	February 28, 2013			February 29, 2012			February 28, 2013			February 29, 2012
	(In thousands)
Service cost	$	6,488		$	4,976		$	1,050		$	965
Interest cost		4,060			3,826			1,769			2,040
Expected return on plan assets		(4,358	)		(4,354	)		(1,846	)		(2,036	)
Amortization of:
Prior service cost		87			88			2			2
Net actuarial losses recognized		4,222			2,127			692			560

Net Periodic Benefit Cost	$	10,499		$	6,663		$	1,667		$	1,531


	U.S. Plans						Non-U.S. Plans
	Three Months Ended						Three Months Ended
Postretirement Benefits	February 28, 2013			February 29, 2012			February 28, 2013			February 29, 2012
	(In thousands)
Service cost	$	—		$	—		$	288		$	192
Interest cost		88			104			289			250
Amortization of:
Prior service (credit)		(22	)		(22	)
Net actuarial (gains) losses recognized		4			(14	)		114			18

Net Periodic Benefit Cost	$	70		$	68		$	691		$	460

	U.S. Plans						Non-U.S. Plans
	Nine Months Ended						Nine Months Ended
Pension Benefits	February 28, 2013			February 29, 2012			February 28, 2013			February 29, 2012
	(In thousands)
Service cost	$	19,464		$	14,929		$	3,150		$	2,896
Interest cost		12,180			11,480			5,307			6,121
Expected return on plan assets		(13,074	)		(13,062	)		(5,538	)		(6,109	)
Amortization of:
Prior service cost		261			264			6			8
Net actuarial losses recognized		12,666			6,382			2,076			1,679

Net Periodic Benefit Cost	$	31,497		$	19,993		$	5,001		$	4,595


	U.S. Plans						Non-U.S. Plans
	Nine Months Ended						Nine Months Ended
Postretirement Benefits	February 28, 2013			February 29, 2012			February 28, 2013			February 29, 2012
	(In thousands)
Service cost	$	—		$	—		$	864		$	576
Interest cost		264			312			867			749
Amortization of:
Prior service (credit)		(66	)		(65	)
Net actuarial (gains) losses recognized		12			(43	)		342			55

Net Periodic Benefit Cost	$	210		$	204		$	2,073		$	1,380

We previously disclosed in our financial statements for the fiscal year ended May 31, 2012 that we expected to contribute approximately $29.9 million to our retirement plans in the U.S. and approximately $8.3 million to plans outside the U.S. during the current fiscal year. In our financial statements for the quarterly period ended November 30, 2012, we disclosed that we expected to contribute $5.4 million less to our retirement plans in the U.S., for a total of $24.5 million. As of February 28, 2013, this has not changed.