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Long-term Employee Benefits
9 Months Ended
Sep. 30, 2015
Compensation and Retirement Disclosure [Abstract]  
Long-term Employee Benefits
LONG-TERM EMPLOYEE BENEFITS
Components of Net Periodic Benefit Cost
The following table sets forth the components of net periodic benefit (gain) cost for the three and nine months ended September 30, 2015 and 2014:
 
Pension Benefits
 
Three Months Ended September 30,
Nine Months Ended September 30,
 
2015
2014
2015
2014
Components of net periodic benefit (gain) cost:
 
 
 
 
Net periodic benefit (gain) cost:
 
 
 
 
Service cost
$
2.7

$
3.8

$
9.1

$
12.3

Interest cost
3.9

6.1

13.1

18.0

Expected return on plan assets
(3.7
)
(3.9
)
(11.0
)
(11.3
)
Amortization of actuarial (gain) loss, net
0.2


0.7

(0.2
)
Amortization of prior service credit, net


(0.1
)

Curtailment gain

(6.6
)

(6.6
)
Net periodic benefit (gain) cost
$
3.1

$
(0.6
)
$
11.8

$
12.2

 
 
Other Long-Term Employee Benefits
 
Three Months Ended September 30,
Nine Months Ended September 30,
 
2015
2014
2015
2014
Components of net periodic benefit gain:
 
 
 
 
Net periodic benefit gain:
 
 
 
 
Service cost
$

$

$

$
0.1

Interest cost

0.1


0.1

Amortization of prior service credit
(0.9
)
(0.4
)
(2.8
)
(0.3
)
Net periodic benefit gain
$
(0.9
)
$
(0.3
)
$
(2.8
)
$
(0.1
)

Significant Events
During the three and nine months ended September 30, 2014, we recorded a curtailment gain of $6.6 million within selling, general and administrative expenses due to an amendment to one of our pension plans. In addition, amendments to our long-term employee benefit plans resulted in increases to accumulated other comprehensive income of $5.7 million and $11.3 million, for the three and nine months ended September 30, 2014, respectively. These amounts will be recognized in earnings over the remaining future service periods of active participants.