Benefit Plans

9 Months Ended

Sep. 30, 2011

Benefit Plans

Benefit Plans

Note 15 Benefit Plans

We sponsor various pension and postretirement benefit plans, including those for certain employees in the United States and internationally.

Components of net periodic pension benefit were as follows:

	Successor Company
	Three months ended September 30,
	2011			2010
Service cost	$	1.1		$	1.3
Interest cost	6.1			6.5
Expected return on plan assets	(10.4		)	(10.5		)
Cost for special termination benefits	0.6			—
Net periodic pension benefit	$	(2.6	)	$	(2.7	)

	Successor Company						Predecessor Company
	Nine months ended September 30, 2011			February 20 to September 30, 2010			January 1 to February 19, 2010
Service cost	$	3.3		$	3.3		$	1.1
Interest cost	18.4			16.4			5.4
Expected return on plan assets	(31.1		)	(28.6		)	(9.9		)
Amortization of net actuarial loss	—			—			0.4
Curtailments (a)	—			(0.5		)	—
Cost for special termination benefits (b)	1.2			0.5			0.6
Net periodic pension benefit	$	(8.2	)	$	(8.9	)	$	(2.4	)

(a) The Company recorded an increase in curtailments of $0.5 during the period February 20 to September 30, 2010, related to France.  This amount has been classified as other operating items, net as it is considered a restructuring item.

(b) Cost for special termination benefits is included in other operating items, net.  Our U.S. Qualified Pension Plan was temporarily amended to provide additional benefits to employees involuntarily terminated.

For the three months ended September 30, 2011 and 2010, we contributed less than $0.1 to our international pension plans.  For the nine months ended September 30, 2011 and the periods February 20 to September 30, 2010 and January 1 to February 19, 2010, we contributed $1.0, less than $0.1 and less than $0.1, respectively, to our international pension plans.

Our Retirement Plan in the United States is over funded; therefore, we did not make any contributions for the three months and nine months ended September 30, 2011 or for the periods February 20 to September 30, 2010 and January 1 to February 19, 2010.

We also sponsor certain postretirement benefit plans in the United States and Canada.  The tables below detail the components of our

net periodic postretirement cost (benefit):

	Successor Company
	Three months ended September 30,
	2011		2010
Interest cost	$	0.2	$	0.2
Net periodic postretirement cost	$	0.2	$	0.2

	Successor Company				Predecessor Company
	Nine months ended September 30, 2011		February 20 to September 30, 2010		January 1 to February 19, 2010
Interest cost	$	0.5	$	0.5	$	0.1
Amortization of prior service credit	—		—		(0.2		)
Amortization of net actuarial gain	—		—		(0.2		)
Curtailments (a)	—		0.1		—
Net periodic postretirement cost (benefit)	$	0.5	$	0.6	$	(0.3	)

(a) The Company recorded a curtailment of $0.1 for the period February 20 to September 30, 2010, related to Canada.