Note 10—Benefit Plans and Other Postretirement Benefits

The Company and certain of its domestic subsidiaries have defined benefit pension plans (the “U.S. Plans”), which cover certain U.S. employees and which represent the majority of the assets and benefit obligations of the aggregate defined benefit plans of the Company. The U.S. Plans’ benefits are generally based on years of service and compensation and are generally noncontributory. Certain U.S. employees not covered by the U.S. Plans are covered by defined contribution plans. Certain foreign subsidiaries have defined benefit plans covering their employees (the “International Plans” and, together with the U.S. Plans, the “Plans”). The following is a summary, based on the most recent actuarial valuations, of the Company’s net cost for pension benefits of the Plans and other postretirement benefits for the three and nine months ended September 30, 2014 and 2013.

	Pension Benefits						Other Postretirement Benefits
	Three months ended September 30,
	2014			2013			2014		2013
Service cost	$	2,036		$	2,103		$	28	$	40
Interest cost	6,005			5,117			123		127
Expected return on plan assets	(7,117		)	(6,071		)	—		—
Amortization of transition obligation	(25		)	(27		)	—		—
Amortization of prior service cost	673			485			—		—
Amortization of net actuarial losses	4,010			5,901			104		193
Net pension expense	$	5,582		$	7,508		$	255	$	360

	Pension Benefits						Other Postretirement Benefits
	Nine months ended September 30,
	2014			2013			2014		2013
Service cost	$	6,131		$	6,318		$	83	$	120
Interest cost	18,057			15,431			368		382
Expected return on plan assets	(21,372		)	(18,346		)	—		—
Amortization of transition obligation	(74		)	(81		)	—		—
Amortization of prior service cost	2,019			1,465			—		—
Amortization of net actuarial losses	12,045			17,703			314		578
Net pension expense	$	16,806		$	22,490		$	765	$	1,080

For the three and nine months ended September 30, 2014, the Company made cash contributions to the U.S. Plans of approximately $11,200 and $15,200, respectively, and estimates that, based on current actuarial calculations, it will make aggregate cash contributions to the Plans in 2014 of approximately $20,000, the majority of which will be to the U.S. Plans. The timing and amount of cash contributions in subsequent years will depend on a number of factors, including the investment performance of the assets of the Plans.

The Company offers various defined contribution plans for certain U.S. and foreign employees. Participation in these plans is based on certain eligibility requirements. The Company matches the majority of employee contributions to U.S. defined contribution plans with cash contributions up to a maximum of 5% of eligible compensation. During the nine months ended September 30, 2014 and 2013, the total matching contributions to these U.S. defined contribution plans were approximately $2,700 and $2,200, respectively.