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Pension and Other Postretirement Benefits
 9 Months Ended
Sep. 30, 2016
Compensation and Retirement Disclosure [Abstract]  
Pension and Other Postretirement Benefits
Pension and Other Postretirement Benefits
The Company provides defined-benefit pension, health care and life insurance benefits upon retirement for certain full-time employees.
Net periodic pension cost recognized during the periods included the following components (in millions):
 
Three months ended September 30,
 
Nine months ended September 30,
 
2016
 
2015
 
2016
 
2015
Service cost
$
4.6

 
$
4.3

 
$
12.2

 
$
12.7

Interest cost
6.7

 
8.0

 
19.7

 
23.8

Expected return on plan assets
(9.9
)
 
(10.6
)
 
(29.7
)
 
(31.5
)
Amortization of net loss
5.6

 
6.4

 
15.8

 
19.1

Amortization of prior service credit
(1.2
)
 
(1.1
)
 
(3.7
)
 
(3.4
)
Total net pension cost
$
5.8

 
$
7.0

 
$
14.3

 
$
20.7

Other postretirement benefit cost recognized during the periods included the following components (in millions):
 
Three months ended September 30,
 
Nine months ended September 30,
 
2016
 
2015
 
2016
 
2015
Service cost
$
—

 
$
0.3

 
$
0.2

 
$
1.0

Interest cost
0.4

 
0.7

 
1.4

 
2.1

Amortization of net loss
0.2

 
—

 
0.2

 
—

Amortization of prior service credit
(2.9
)
 
—

 
(3.1
)
 
—

Total other postretirement benefit cost
$
(2.3
)
 
$
1.0

 
$
(1.3
)
 
$
3.1


On August 10, 2016, the Company communicated changes to the participants of its postretirement benefits plan that was previously frozen to new entrants in 2008. Based on these changes, effective as of January 1, 2017, eligible participants will now receive a health reimbursement account that provides a fixed dollar benefit per year. The impact of these changes to the plan and related, as of August 10, 2016, are presented in the table below (in millions):
 
Liability increase (decrease)
 
Accumulated other comprehensive income (loss)
 
Deferred tax liability increase (decrease)
Plan change benefit
$
(39.9
)

$
25.9

 
$
14.0

Remeasurement loss
5.2

 
(3.4
)
 
(1.8
)
Actuarial loss
5.2

 
(3.3
)
 
(1.9
)
Total
$
(29.5
)
 
$
19.2

 
$
10.3


The Company records unrealized gains and losses related to net periodic pension and other postretirement benefit cost net of estimated taxes in Accumulated other comprehensive income (loss). The Company has a valuation allowance against its net U.S. deferred tax asset that is not expected to be realized. A portion of this valuation allowance is related to deferred tax benefits or expense as recorded in Accumulated other comprehensive income (loss). 
During the nine months ended September 30, 2016, the Company contributed $22.7 million to its pension and other postretirement benefit plans and expects to make additional contributions to such plans totaling approximately $8.2 million for the remainder of 2016.