EMPLOYEE BENEFIT PLANS

3 Months Ended

Mar. 31, 2017

Defined Benefit Pension Plans and Defined Benefit Postretirement Plans Disclosure [Abstract]

EMPLOYEE BENEFIT PLANS

EMPLOYEE BENEFIT PLANS

In August 2016 the Company amended the PBF Energy Pension Plan and the Post-Retirement Medical Plan to, among other things, incorporate into the plan all employees who became employed at the Company’s California locations on July 1, 2016, in connection with the Torrance Acquisition. The amendments to the plan were effective as of July 1, 2016. The components of net periodic benefit cost related to the Company’s defined benefit plans consisted of the following:

	Three Months Ended   March 31,
Pension Benefits	2017			2016
Components of net periodic benefit cost:
Service cost	$	10,143		$	7,340
Interest cost	1,084			776
Expected return on plan assets	(1,442		)	(1,106		)
Amortization of prior service cost	13			13
Amortization of actuarial loss (gain)	113			194
Net periodic benefit cost	$	9,911		$	7,217

	Three Months Ended   March 31,
Post-Retirement Medical Plan	2017		2016
Components of net periodic benefit cost:
Service cost	$	316	$	220
Interest cost	172		134
Amortization of prior service cost	161		109
Amortization of actuarial loss (gain)	—		—
Net periodic benefit cost	$	649	$	463