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Employee Benefit Plans
 9 Months Ended
Sep. 30, 2017
Defined Benefit Pension Plans and Defined Benefit Postretirement Plans Disclosure [Abstract]  
Employee Benefit Plans
13. Employee Benefit Plans

Retirement Plans

The Company offers defined contribution retirement plans which cover the majority of its U.S. employees, as well as employees in certain other countries. In addition, the Company sponsors qualified defined benefit pension plans covering certain employees of the Company and its subsidiaries. The plans’ benefits are generally based on years of service and employee compensation. The Company also provides to certain management employees, through non-qualified plans, supplemental retirement benefits in excess of qualified plan limits imposed by federal tax law.

The following tables set forth the components of the Company’s net periodic expense relating to retirement benefit plans:

Qualified Defined Benefits
 
Three Months Ended September 30,
 
Nine Months Ended September 30,
 
U.S. Plan
 
Non-U.S. Plans
 
U.S. Plan
 
Non-U.S. Plans
 
2017
 
2016
 
2017
 
2016
 
2017
 
2016
 
2017
 
2016
Service cost
$
3,021

 
$
3,478

 
$
1,399

 
$
1,389

 
$
9,063

 
$
10,435

 
$
4,059

 
$
4,167

Interest cost
5,429

 
5,762

 
1,332

 
1,334

 
16,288

 
17,285

 
3,881

 
4,103

Expected return on plan assets
(9,953
)
 
(9,698
)
 
(1,885
)
 
(1,899
)
 
(29,859
)
 
(29,095
)
 
(5,522
)
 
(5,821
)
Amortization:
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Prior service cost (credit)
107

 
184

 
(115
)
 
(100
)
 
320

 
550

 
(337
)
 
(299
)
Recognized actuarial loss
1,396

 
1,610

 
894

 
670

 
4,187

 
4,828

 
2,599

 
2,010

Transition obligation
—

 
—

 
1

 
1

 
—

 
—

 
3

 
3

Net periodic expense
$
—

 
$
1,336

 
$
1,626

 
$
1,395

 
$
(1
)
 
$
4,003

 
$
4,683

 
$
4,163



Non-Qualified Supplemental Benefits
 
Three Months Ended September 30,
 
Nine Months Ended September 30,
 
2017
 
2016
 
2017
 
2016
Service cost
$
619

 
$
740

 
$
1,855

 
$
2,219

Interest cost
1,019

 
1,317

 
3,057

 
3,951

Amortization:
 
 
 
 
 
 
 
   Prior service cost
1,103

 
1,567

 
3,308

 
4,700

   Recognized actuarial gain
(298
)
 
(141
)
 
(894
)
 
(421
)
Net periodic expense
$
2,443

 
$
3,483

 
$
7,326

 
$
10,449



Post-Retirement Benefit Plans

The Company also maintains post-retirement benefit plans, although these plans are closed to new entrants. The supplemental and post-retirement benefit plans are supported by the general assets of the Company. The following table sets forth the components of the Company’s net periodic expense relating to its post-retirement benefit plans:
 
Three Months Ended September 30,
 
Nine Months Ended September 30,
 
2017
 
2016
 
2017
 
2016
Service cost
$
8

 
$
13

 
$
25

 
$
39

Interest cost
74

 
105

 
220

 
314

Amortization:
 
 
 
 
 
 
 
   Prior service cost (credit)
2

 
(35
)
 
6

 
(107
)
   Recognized actuarial gain
(41
)
 
(58
)
 
(121
)
 
(177
)
Net periodic expense
$
43

 
$
25

 
$
130

 
$
69



The total amount amortized out of accumulated other comprehensive earnings into net periodic pension and post-retirement expense totaled $3,049 and $3,698 for the three months ended September 30, 2017 and 2016, respectively, and $9,071 and $11,087 for the nine months ended September 30, 2017 and 2016, respectively.

Defined Contribution Retirement Plans

The Company also offers defined contribution retirement plans which cover the majority of its U.S. employees, as well as employees in certain other countries. The Company’s expense relating to defined contribution plans was $9,569 and $8,153 for the three months ended September 30, 2017 and 2016, respectively, and $31,766 and $26,310 for the nine months ended September 30, 2017 and 2016.