We offer defined benefit pension plans, defined contribution pension plans, and various postretirement benefit plans. The following tables provide the retirement-related benefit plans’ impact on income before income taxes for the three and nine months ended February 28, 2019 and 2018:

	U.S. Plans						Non-U.S. Plans
	Three Months Ended						Three Months Ended
	February 28,			February 28,			February 28,			February 28,
Pension Benefits	2019			2018			2019			2018
(In thousands)
Service cost	$	9,382		$	9,465		$	1,219		$	1,175
Interest cost		5,497			4,379			1,399			1,145
Expected return on plan assets		(8,467	)		(8,086	)		(2,051	)		(1,978	)
Amortization of:
Prior service cost (credit)		29			29			(8	)		(6	)
Net actuarial losses recognized		3,272			3,618			319			451
Net Periodic Benefit Cost	$	9,713		$	9,405		$	878		$	787

	U.S. Plans						Non-U.S. Plans
	Three Months Ended						Three Months Ended
	February 28,			February 28,			February 28,		February 28,
Postretirement Benefits	2019			2018			2019		2018
(In thousands)
Service cost	$	-		$	-		$	392	$	311
Interest cost		48			43			291		224
Amortization of:
Prior service (credit)		(55	)		(55	)
Net actuarial (gains) losses recognized		(6	)		6			115		79
Net Periodic Benefit (Credit) Cost	$	(13	)	$	(6	)	$	798	$	614

	U.S. Plans						Non-U.S. Plans
	Nine Months Ended						Nine Months Ended
	February 28,			February 28,			February 28,			February 28,
Pension Benefits	2019			2018			2019			2018
(In thousands)
Service cost	$	28,146		$	28,395		$	3,657		$	3,525
Interest cost		16,491			13,137			4,197			3,435
Expected return on plan assets		(25,401	)		(24,258	)		(6,153	)		(5,934	)
Amortization of:
Prior service cost (credit)		87			87			(24	)		(18	)
Net actuarial losses recognized		9,816			10,854			957			1,353
Net Periodic Benefit Cost	$	29,139		$	28,215		$	2,634		$	2,361

	U.S. Plans						Non-U.S. Plans
	Nine Months Ended						Nine Months Ended
	February 28,			February 28,			February 28,		February 28,
Postretirement Benefits	2019			2018			2019		2018
(In thousands)
Service cost	$	-		$	-		$	1,176	$	933
Interest cost		144			129			873		672
Amortization of:
Prior service (credit)		(165	)		(165	)		-		-
Net actuarial (gains) losses recognized		(18	)		18			345		237
Net Periodic Benefit (Credit) Cost	$	(39	)	$	(18	)	$	2,394	$	1,842

Due to slightly higher discount rates and increased asset values, offset by higher interest cost and lump sum mortality rates, net periodic pension and postretirement cost for fiscal 2019 is slightly higher than to our fiscal 2018 expense level. We expect that pension expense will fluctuate on a year-to-year basis, depending upon the investment performance of plan assets and potential changes in interest rates, but such changes are not expected to be material to our consolidated financial results. We previously disclosed in our financial statements for the fiscal year ended May 31, 2018 that we expected to contribute approximately $1.3 million to our retirement plans in the U.S. and approximately $8.1 million to plans outside the U.S. during the current fiscal year. However, during February 2019 we contributed an additional $56.5 million to the RPM Retirement Plan in the U.S., which increases our total expected U.S. contributions to $57.8 million for the current fiscal year.