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Pension and Post-Retirement Benefits | 3 Months Ended
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Mar. 31, 2017
Defined Benefit Pension Plans and Defined Benefit Postretirement Plans Disclosure [Abstract] |
Pension and Post-Retirement Benefits | Pension and Post-Retirement Benefits In connection with the Merger, the Company assumed certain U.S. and non-U.S. pension plans and other post-retirement benefit plans covering Axiall employees. The Axiall pension plans are closed to new participants and provide benefits to certain employees and retirees. The other post-retirement benefit plans are unfunded and provide medical and life insurance benefits for certain employees and their dependents. See Note 2 for the fair value of pension and other post-retirement obligations assumed in the Merger. Defined Benefit Plans Components of net periodic benefit cost (income) for the Company's pension plans are as follows:
|  | Three Months Ended March 31,
|  | 2017 |  | 2016
|  | U.S. Plans |  | Non-U.S. Plans |  | U.S. Plans |  | Non-U.S. Plans
Service cost |  | $ | 1,336 |  |  | $ | 554 |  |  | $ | — |  |  | $ | 323 |
Interest cost |  | 6,198 |  |  | 561 |  |  | 567 |  |  | 568 |
Expected return on plan assets |  | (9,976 | ) |  | (114 | ) |  | (802 | ) |  | — |
Amortization of net loss |  | 297 |  |  | 151 |  |  | 303 |  |  | — |
Net periodic benefit cost (income) |  | $ | (2,145 | ) |  | $ | 1,152 |  |  | $ | 68 |  |  | $ | 891 |
The Company made $2,258 of contributions to its U.S. pension plans and $390 of contributions to its non-U.S. pension plans during the first three months of 2017. The Company made no contributions to its U.S. and non-U.S. pension plans during the three months ended March 31, 2016. The Company's funding policy for its U.S. plans is consistent with the minimum funding requirements of federal law and regulations, and, based on preliminary estimates, the Company expects to make contributions of approximately $6,774 to its U.S. pension plans and contributions of approximately $459 to its non-U.S. pension plans during the remainder of the fiscal year ending December 31, 2017. Other Post-retirement Benefits Components of net periodic benefit cost for the Company's other post-retirement benefits are as follows:
|  | Three Months Ended March 31, |  | Three Months Ended March 31,
|  | 2017 |  | 2016
|  | U.S. Plans |  | Non-U.S. Plans |  | U.S. Plans
Service cost |  | $ | 163 |  |  | $ | 5 |  |  | $ | 5 |
Interest cost |  | 500 |  |  | 14 |  |  | 145 |
Amortization of net loss |  | 15 |  |  | — |  |  | 31 |
Net periodic benefit cost |  | $ | 678 |  |  | $ | 19 |  |  | $ | 181 |

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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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