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Employee Benefit Plans | 9 Months Ended
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Sep. 23, 2016
Compensation and Retirement Disclosure [Abstract] |
Employee Benefit Plans | Employee Benefit Plans The Company sponsors defined benefit pension plans principally for salaried, management personnel. For employees hired prior to January 1, 2003, the plans provide eligible employees with retirement benefits based predominantly on years of service and compensation rates near retirement. For employees hired in 2003 or thereafter, benefits are determined based on a cash balance formula, which provides benefits by utilizing interest and pay credits based upon age, service and compensation. In addition to these plans, the Company sponsors a post-retirement medical plan and a life insurance plan that provide certain benefits to full-time, salaried, management employees, hired prior to January 1, 2003, upon their retirement if certain eligibility requirements are met. Eligible retirees who are age 65 years or older (Medicare-eligible) are covered by a health reimbursement arrangement, which is an employer-funded account that can be used for reimbursement of eligible medical expenses. Eligible retirees younger than 65 years (non-Medicare eligible) are covered by a self-insured program partially funded by participating retirees. The life insurance plan is non-contributory. The Company engages independent actuaries to compute the amounts of liabilities and expenses relating to these plans subject to the assumptions that the Company determines are appropriate based on historical trends, current market rates and future projections. These amounts are reviewed by management. The following table describes the components of expense / (income) related to net benefit expense recorded in labor and fringe on the income statement.
| Pension Benefits
(Dollars in millions) | Third Quarters |  | Nine Months
| 2016 | 2015 |  | 2016 | 2015
Service Cost | $ | 12 |  | $ | 12 |  |  | $ | 36 |  | $ | 34 |
Interest Cost | 29 |  | 29 |  |  | 89 |  | 87 |
Expected Return on Plan Assets | (39 | ) | (41 | ) |  | (118 | ) | (122 | )
Amortization of Net Loss | 12 |  | 17 |  |  | 36 |  | 52 |
Net Periodic Benefit Cost | 14 |  | 17 |  |  | 43 |  | 51 |
Special Termination Benefits – Workforce Reduction Program(a) | — |  | — |  |  | — |  | 7 |
Total Expense | $ | 14 |  | $ | 17 |  |  | $ | 43 |  | $ | 58 |
| Other Post-retirement Benefits
(Dollars in millions) | Third Quarters |  | Nine Months
| 2016 | 2015 |  | 2016 | 2015
Service Cost | $ | — |  | $ | 2 |  |  | $ | 1 |  | $ | 3 |
Interest Cost | 3 |  | 3 |  |  | 9 |  | 10 |
Amortization of Net Loss | 1 |  | 1 |  |  | 2 |  | 3 |
Amortization of Prior Service Costs | — |  | (1 | ) |  | — |  | (1 | )
Total Expense | $ | 4 |  | $ | 5 |  |  | $ | 12 |  | $ | 15 |
(a) Special termination benefits were charges in 2015 that resulted from a management workforce reduction program initiated in 2014. NOTE 6. Employee Benefit Plans, continued Qualified pension plan obligations are funded in accordance with regulatory requirements and with an objective of meeting or exceeding minimum funding requirements necessary to avoid restrictions on flexibility of plan operation and benefit payments. Although no contributions to the Company's qualified pension plans were required, CSX made a $30 million voluntary contribution during September 2016. The Company may make an additional voluntary contribution in 2016.

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- Definition The entire disclosure for pension and other postretirement benefits. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 80 -Section 50 -Paragraph 11 -URI http://asc.fasb.org/extlink&oid=65877416&loc=SL14450702-114947 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=65897934&loc=d3e2410-114920 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 60 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=6414203&loc=d3e39675-114964 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 70 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=49170846&loc=d3e28014-114942 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 60 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=66047640&loc=d3e39622-114963 + Details
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