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PENSION AND POST-RETIREMENT BENEFITS
9 Months Ended
Sep. 30, 2019
Retirement Benefits [Abstract]  
PENSION AND POST-RETIREMENT BENEFITS
PENSION AND POST-RETIREMENT BENEFITS

Net Periodic Benefit Cost
The components of net periodic benefit costs for the Company's pension and the other post-retirement benefit plans for the three months ended September 30, 2019 and 2018, respectively, were as follows:
 


Pension Plans
 
Other
Post-Retirement Benefit Plans
 
Three Months Ended September 30,
 
2019
 
2018
 
2019
 
2018
Net periodic benefit costs:
 
 
 
 
 
 
 
Service cost
$
0.4


$
0.5

 
$


$

Interest cost
5.1


4.6

 
0.1


0.1

Expected return on plan assets
(6.0
)

(6.9
)
 



Amortization of actuarial loss
2.5


2.4

 
0.1


0.1

Curtailment gain



 



Total net periodic benefit costs prior to allocation
$
2.0


$
0.6

 
$
0.2


$
0.2

Portion allocated to Revlon Holdings



 



Total net periodic benefit costs
$
2.0


$
0.6

 
$
0.2


$
0.2


In the three months ended September 30, 2019, the Company recognized net periodic benefit cost of $2.2 million, compared to net periodic benefit cost of $0.8 million in the three months ended September 30, 2018, primarily due to lower expected return on plan assets and higher interest cost.

The components of net periodic benefit costs for the Company's pension and the other post-retirement benefit plans for the nine months ended September 30, 2019 and 2018, respectively, were as follows:
 
Pension Plans
 
Other
Post-Retirement Benefit Plans
 
Nine Months Ended September 30,
 
2019
 
2018
 
2019
 
2018
Net periodic benefit costs:
 
 
 
 
 
 
 
Service cost
$
1.4

 
$
1.5

 
$

 
$

Interest cost
15.0

 
13.9

 
0.3

 
0.3

Expected return on plan assets
(18.0
)
 
(20.8
)
 

 

Amortization of actuarial loss
7.5

 
6.9

 
0.2

 
0.3

Total net periodic benefit costs prior to allocation
$
5.9

 
$
1.5

 
$
0.5

 
$
0.6

Portion allocated to Revlon Holdings
(0.1
)
 
(0.1
)
 

 

Total net periodic benefit costs
$
5.8

 
$
1.4

 
$
0.5

 
$
0.6


In the nine months ended September 30, 2019, the Company recognized net periodic benefit cost of $6.3 million, compared to net periodic benefit cost of $2.0 million in the nine months ended September 30, 2018, primarily due to lower expected return on plan assets and higher interest cost.

Net periodic benefit costs are reflected in the Company's Unaudited Consolidated Financial Statements as follows for the periods presented:
 
Three Months Ended September 30,
 
Nine Months Ended September 30,
 
2019
 
2018
 
2019
 
2018
Net periodic benefit costs:
 
 
 
 
 
 
 
Selling, general and administrative expense
$
0.5

 
$
0.5

 
$
1.4

 
$
1.5

Miscellaneous, net
1.7

 
0.3

 
4.9

 
0.5

Total net periodic benefit costs
$
2.2

 
$
0.8

 
$
6.3

 
$
2.0



The Company expects that it will have net periodic benefit cost of approximately $8.3 million for its pension and other post-retirement benefit plans for all of 2019, compared with net periodic benefit cost of $2.6 million in 2018.
Contributions:
The Company’s intent is to fund at least the minimum contributions required to meet applicable federal employee benefit laws and local laws, or to directly pay benefit payments where appropriate. During the third quarter of 2019, $3.2 million and $0.2 million were contributed to the Company’s pension plans and other post-retirement benefit plans, respectively. During the nine months ended of 2019, $7.3 million and $0.5 million were contributed to the Company’s pension plans and other post-retirement benefit plans, respectively. During 2019, the Company expects to contribute approximately $12 million in the aggregate to its pension and other post-retirement benefit plans.

Relevant aspects of the qualified defined benefit pension plans, non-qualified pension plans and other post-retirement benefit plans sponsored by Products Corporation are disclosed in Note 13, "Pension and Post-Retirement Benefits," to the Consolidated Financial Statements in the Company's 2018 Form 10-K.