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Pension and Other Postretirement Benefits (Tables) | 12 Months Ended
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Jun. 30, 2019
Retirement Benefits [Abstract] |
Schedule of reconciliation of benefit obligations, plan assets and funded status of the plans | The following provides a reconciliation of benefit obligations, plan assets and funded status of the plans:
|  | Pension Plans |  | Other Postretirement Plans
($ in millions) |  | 2019 |  | 2018 |  | 2019 |  | 2018
Change in projected benefit obligation: |  |  |  |  |  |  |  |  |  |  |  |
Projected benefit obligation at beginning of year |  | $ | 1,264.5 |  |  | $ | 1,369.1 |  |  | $ | 241.5 |  |  | $ | 255.1 |
Service cost |  | 9.2 |  |  | 9.5 |  |  | 2.3 |  |  | 2.6 |
Interest cost |  | 53.0 |  |  | 52.1 |  |  | 10.1 |  |  | 9.5 |
Benefits paid |  | (88.7 | ) |  | (89.8 | ) |  | (12.6 | ) |  | (13.0 | )
Actuarial loss (gains) |  | 101.3 |  |  | (76.6 | ) |  | 14.5 |  |  | (12.7 | )
Special termination benefits |  | — |  |  | 0.2 |  |  | — |  |  | — |
Projected benefit obligation at end of year |  | 1,339.3 |  |  | 1,264.5 |  |  | 255.8 |  |  | 241.5 |
Change in plan assets: |  |  |  |  |  |  |  |  |  |  |  |
Fair value of plan assets at beginning of year |  | 972.5 |  |  | 987.6 |  |  | 117.9 |  |  | 117.0 |
Actual return |  | 72.2 |  |  | 64.7 |  |  | 10.5 |  |  | 10.6 |
Benefits paid |  | (88.7 | ) |  | (89.8 | ) |  | (12.6 | ) |  | (13.0 | )
Contributions |  | 8.7 |  |  | 10.0 |  |  | 3.2 |  |  | 3.3 |
Fair value of plan assets at end of year |  | 964.7 |  |  | 972.5 |  |  | 119.0 |  |  | 117.9 |
Funded status of the plans |  | $ | (374.6 | ) |  | $ | (292.0 | ) |  | $ | (136.8 | ) |  | $ | (123.6 | )
Amounts recognized in the consolidated balance sheets: |  |  |  |  |  |  |  |  |  |  |  |
Other assets - noncurrent |  | $ | — |  |  | $ | 0.1 |  |  | $ | — |  |  | $ | — |
Accrued liabilities - current |  | (3.4 | ) |  | (3.3 | ) |  | (14.7 | ) |  | (15.4 | )
Accrued pension liabilities - noncurrent |  | (371.2 | ) |  | (288.8 | ) |  | — |  |  | — |
Accrued postretirement benefits - noncurrent |  | — |  |  | — |  |  | (122.1 | ) |  | (108.2 | )
|  | $ | (374.6 | ) |  | $ | (292.0 | ) |  | $ | (136.8 | ) |  | $ | (123.6 | )
Schedule of amounts recognized in the consolidated balance sheets |
|  | Pension Plans |  | Other Postretirement Plans
($ in millions) |  | 2019 |  | 2018 |  | 2019 |  | 2018
Amounts recognized in accumulated other comprehensive loss: |  |  |  |  |  |  |  |  |  |  |  |
Net actuarial loss |  | $ | 445.7 |  |  | $ | 362.1 |  |  | $ | 42.3 |  |  | $ | 32.9 |
Prior service cost (credit) |  | 14.1 |  |  | 16.2 |  |  | (17.9 | ) |  | (23.1 | )
Total |  | $ | 459.8 |  |  | $ | 378.3 |  |  | $ | 24.4 |  |  | $ | 9.8 |
Other changes in plan assets and benefit obligations recognized in other comprehensive loss consist of: |  |  |  |  |  |  |  |
Net actuarial loss (gain) |  | $ | 94.1 |  |  | $ | (75.0 | ) |  | $ | 10.9 |  |  | $ | (16.3 | )
Amortization of net loss |  | (10.4 | ) |  | (13.5 | ) |  | (1.6 | ) |  | (2.9 | )
Amortization of prior service (cost) benefit |  | (2.1 | ) |  | (2.1 | ) |  | 5.2 |  |  | 5.2 |
Total, before tax effect |  | $ | 81.6 |  |  | $ | (90.6 | ) |  | $ | 14.5 |  |  | $ | (14.0 | )
Additional information: |  |  |  |  |  |  |  |  |  |  |  |
Accumulated benefit obligation for all pension plans |  | $ | 1,331.6 |  |  | $ | 1,257.8 |  |  | N/A |  |  | N/A |
Schedule of amounts recognized in the accumulated other comprehensive loss | The following is additional information related to plans with projected benefit obligations in excess of plan assets as of June 30, 2019 and 2018:
|  | Pension Plans |  | Other Postretirement Plans
($ in millions) |  | 2019 |  | 2018 |  | 2019 |  | 2018
Projected benefit obligation |  | $ | 1,339.3 |  |  | $ | 1,264.4 |  |  | $ | 255.9 |  |  | $ | 241.5 |
Fair value of plan assets |  | $ | 964.7 |  |  | $ | 972.4 |  |  | $ | 119.0 |  |  | $ | 117.9 |
Schedule of projected benefit obligations in excess of plan assets | The following additional information is for plans with accumulated benefit obligations in excess of plan assets as of June 30, 2019 and 2018:
|  | Pension Plans |  | Other Postretirement Plans
($ in millions) |  | 2019 |  | 2018 |  | 2019 |  | 2018
Accumulated benefit obligation |  | $ | 1,331.5 |  |  | $ | 1,257.7 |  |  | $ | 255.9 |  |  | $ | 241.5 |
Fair value of plan assets |  | $ | 964.7 |  |  | $ | 972.4 |  |  | $ | 119.0 |  |  | $ | 117.9 |
Schedule of accumulated benefit obligations in excess of plan assets | The components of the net periodic benefit cost related to the Company’s pension and other postretirement benefits for the years ended June 30, 2019, 2018 and 2017 are as follows:
|  | Pension Plans |  | Other Postretirement Plans
($ in millions) |  | 2019 |  | 2018 |  | 2017 |  | 2019 |  | 2018 |  | 2017
Service cost |  | $ | 9.2 |  |  | $ | 9.5 |  |  | $ | 20.5 |  |  | $ | 2.3 |  |  | $ | 2.6 |  |  | $ | 3.6 |
Interest cost |  | 53.0 |  |  | 52.1 |  |  | 50.3 |  |  | 10.1 |  |  | 9.5 |  |  | 9.2 |
Expected return on plan assets |  | (64.9 | ) |  | (65.9 | ) |  | (65.1 | ) |  | (7.0 | ) |  | (6.9 | ) |  | (6.9 | )
Amortization of net loss |  | 10.4 |  |  | 13.5 |  |  | 37.8 |  |  | 1.6 |  |  | 2.9 |  |  | 3.2 |
Amortization of prior service cost (benefit) |  | 2.1 |  |  | 2.1 |  |  | 1.8 |  |  | (5.2 | ) |  | (5.2 | ) |  | (6.5 | )
Curtailment loss |  | — |  |  | — |  |  | 0.5 |  |  | — |  |  | — |  |  | — |
Net periodic benefit costs |  | $ | 9.8 |  |  | $ | 11.3 |  |  | $ | 45.8 |  |  | $ | 1.8 |  |  | $ | 2.9 |  |  | $ | 2.6 |
Schedule of components of the net periodic benefit cost |
Weighted-average assumptions used to determine benefit obligations at fiscal year end |  | Pension Plans |  | Other Postretirement Plans
| 2019 |  | 2018 |  | 2019 |  | 2018
Discount rate |  | 3.61 | % |  | 4.32 | % |  | 3.60 | % |  | 4.32 | %
Rate of compensation increase |  | 3.39 | % |  | 3.44 | % |  | N/A |  |  | N/A |
Schedule of weighted-average assumptions used to determine benefit obligations and net periodic benefit cost |
Weighted-average assumptions used to determine net periodic benefit cost for the fiscal year |  |  |  |  |  |  |  |  |  |  |  |
| Pension Plans |  | Other Postretirement Plans
| 2019 |  | 2018 |  | 2017 |  | 2019 |  | 2018 |  | 2017
Discount rate |  | 4.32 | % |  | 3.92 | % |  | 3.91 | % |  | 4.32 | % |  | 3.89 | % |  | 3.86 | %
Expected long-term rate of return on plan assets |  | 6.88 | % |  | 6.87 | % |  | 6.88 | % |  | 6.25 | % |  | 6.25 | % |  | 6.25 | %
Long-term rate of compensation increase |  | 3.39 | % |  | 3.44 | % |  | 3.50 | % |  | N/A |  |  | N/A |  |  | N/A |
Schedule of expected health care cost trend rates | The following table shows the expected health care rate increase and the future rate and time at which it is expected to remain constant:
|  | June 30,
|  | 2019 |  | 2018
Assumed health care cost trend rate |  | 6.25 | % |  | 6.50 | %
Rate to which the cost trend rate is assumed to decline and remain (the ultimate trend rate) |  | 5.00 | % |  | 5.00 | %
Year that the rate reaches the ultimate trend rate |  | 2025 |  |  | 2022 |
Schedule of amounts in other comprehensive loss that are expected to be recognized as components of net periodic benefit cost | Amounts in other comprehensive loss (gain) that are expected to be recognized as components of net periodic benefit cost in the year ended June 30, 2020 are:
($ in millions) |  | Pension Plans |  | Other Postretirement Plans |  | Total
Amortization of prior service cost (benefit) |  | $ | 2.1 |  |  | $ | (3.9 | ) |  | $ | (1.8 | )
Amortization of net actuarial loss |  | 15.5 |  |  | 2.5 |  |  | 18.0 |
Amortization of accumulated other comprehensive loss (gain) |  | $ | 17.6 |  |  | $ | (1.4 | ) |  | $ | 16.2 |
Schedule of weighted-average asset allocations by asset category | The Company’s U.S. pension plans’ weighted-average asset allocations at June 30, 2019 and 2018, by asset category are as follows:
|  | 2019 |  | 2018
Equity securities |  | 53.7 | % |  | 55.7 | %
Fixed income securities |  | 46.3 |  |  | 44.3 |
Total |  | 100.0 | % |  | 100.0 | %
Schedule of fair values of pension plan by assets category | The fair values of the Company’s pension plan assets as of June 30, 2019 and 2018, by asset category and by the levels of inputs used to determine fair value were as follows:
|  | June 30, 2019
|  | Fair Value Measurements Using Input Type |  |  |  |
($ in millions) |  | Level 1 |  | Level 2 |  | Net Asset Value |  | Total
Short-term investments |  | $ | 5.4 |  |  | $ | 9.5 |  |  | $ | — |  |  | $ | 14.9 |
Domestic and international equities |  | 132.6 |  |  | — |  |  | — |  |  | 132.6 |
Commingled funds |  | — |  |  | — |  |  | 371.4 |  |  | 371.4 |
Limited partnerships |  | — |  |  | — |  |  | 45.4 |  |  | 45.4 |
Government agency bonds |  | 4.8 |  |  | 172.0 |  |  | — |  |  | 176.8 |
Corporate bonds |  | — |  |  | 220.2 |  |  | — |  |  | 220.2 |
Mutual funds |  | 1.9 |  |  | — |  |  | — |  |  | 1.9 |
Mortgage/asset backed securities and other |  | — |  |  | 1.5 |  |  | — |  |  | 1.5 |
|  | $ | 144.7 |  |  | $ | 403.2 |  |  | $ | 416.8 |  |  | $ | 964.7 |
|  | June 30, 2018
|  | Fair Value Measurements Using Input Type |  |  |  |
($ in millions) |  | Level 1 |  | Level 2 |  | Net Asset Value |  | Total
Short-term investments |  | $ | 2.5 |  |  | $ | 14.6 |  |  | $ | — |  |  | $ | 17.1 |
Domestic and international equities |  | 156.4 |  |  | — |  |  | — |  |  | 156.4 |
Commingled funds |  | — |  |  | — |  |  | 365.3 |  |  | 365.3 |
Limited partnerships |  | — |  |  | — |  |  | 43.3 |  |  | 43.3 |
Government agency bonds |  | 3.5 |  |  | 151.6 |  |  | — |  |  | 155.1 |
Corporate bonds |  | — |  |  | 226.3 |  |  | — |  |  | 226.3 |
Mutual funds |  | — |  |  | — |  |  | 1.8 |  |  | 1.8 |
Mortgage/asset backed securities and other |  | — |  |  | 7.2 |  |  | — |  |  | 7.2 |
|  | $ | 162.4 |  |  | $ | 399.7 |  |  | $ | 410.4 |  |  | $ | 972.5 |
Schedule of fair values of other postretirement benefit plans by asset category | The fair values of the Company’s other postretirement benefit plans as of June 30, 2019 and 2018, by asset category and by the level of inputs used to determine fair value, were as follows:
|  | June 30, 2019
|  | Fair Value Measurements Using Input Type |  |  |  |
($ in millions) |  | Level 1 |  | Level 2 |  | Net Asset Value |  | Total
Commingled fund |  | $ | — |  |  | $ | — |  |  | $ | 83.7 |  |  | $ | 83.7 |
Short-term investments |  | — |  |  | 27.1 |  |  | — |  |  | 27.1 |
Government agency bonds |  | — |  |  | 4.8 |  |  | — |  |  | 4.8 |
Corporate bonds and other |  | — |  |  | 3.4 |  |  | — |  |  | 3.4 |
|  | $ | — |  |  | $ | 35.3 |  |  | $ | 83.7 |  |  | $ | 119.0 |
|  | June 30, 2018
|  | Fair Value Measurements Using Input Type |  |  |  |
($ in millions) |  | Level 1 |  | Level 2 |  | Net Asset Value |  | Total
Commingled fund |  | $ | — |  |  | $ | — |  |  | $ | 80.3 |  |  | $ | 80.3 |
Short-term investments |  | — |  |  | 23.0 |  |  | — |  |  | 23.0 |
Government agency bonds |  | — |  |  | 8.7 |  |  | — |  |  | 8.7 |
Corporate bonds and other |  | — |  |  | 5.4 |  |  | — |  |  | 5.4 |
Mortgage backed securities |  | — |  |  | 0.5 |  |  | — |  |  | 0.5 |
|  | $ | — |  |  | $ | 37.6 |  |  | $ | 80.3 |  |  | $ | 117.9 |
Schedule of estimated future benefit payments | The following benefit payments, which reflect expected future service, as appropriate, are expected to be paid. Pension benefits are currently paid from plan assets and other benefits are currently paid from corporate assets.
($ in millions) |  | Pension Benefits |  | Other Benefits
2020 |  | $ | 83.0 |  |  | $ | 14.7 |
2021 |  | $ | 82.4 |  |  | $ | 15.1 |
2022 |  | $ | 82.6 |  |  | $ | 15.1 |
2023 |  | $ | 82.4 |  |  | $ | 15.1 |
2024 |  | $ | 81.8 |  |  | $ | 15.1 |
2025-2029 |  | $ | 395.5 |  |  | $ | 73.1 |

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