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EMPLOYEE BENEFIT PLANS (Tables)

9 Months Ended

Sep. 27, 2014

Domestic Pension Plans

Employee Benefit Plans

Schedule of net periodic benefit expense (income)

		Three months ended						Nine months ended
		September 27,			September 28,			September 27,			September 28,
		2014			2013			2014			2013
Service cost		$	1.8		$	1.9		$	5.4		$	5.6
Interest cost		4.5			12.0			15.7			36.0
Expected return on plan assets		(4.7		)	(18.8		)	(14.9		)	(56.3		)
Settlement charges (credits), net (1)		(0.1		)	—			0.4			—
Recognized net actuarial loss (2)		—			—			14.8			—
Total net periodic pension benefit expense (income)		$	1.5		$	(4.9	)	$	21.4		$	(14.7	)

(1) For the nine months ended September 27, 2014, includes the settlement charge of $4.6 associated with the lump-sum payment action that took place during the first quarter of 2014 (see above), net of a $4.2 reduction to the estimated settlement charge that was recorded during the fourth quarter of 2013 in connection with the transfer of the pension obligation for the retirees of the Plan to Massachusetts Mutual Life Insurance Company.

(2) For the nine months ended September 27, 2014, includes the actuarial loss resulting from the remeasurement of the assets and obligations of the Plan in the first quarter of 2014, which was required in connection with the lump-sum payment action noted above.

Foreign Pension Plans

Employee Benefit Plans

Schedule of net periodic benefit expense (income)

		Three months ended						Nine months ended
		September 27,			September 28,			September 27,			September 28,
		2014			2013			2014			2013
Service cost		$	0.7		$	0.6		$	2.1		$	2.0
Interest cost		3.5			3.4			10.5			10.0
Expected return on plan assets		(4.3		)	(4.4		)	(12.8		)	(13.1		)
Total net periodic pension benefit income		(0.1		)	(0.4		)	(0.2		)	(1.1		)
Less: Net periodic pension benefit income of discontinued operations		(0.1		)	(0.2		)	(0.3		)	(0.2		)
Net periodic pension benefit expense (income) of continuing operations		$	—		$	(0.2	)	$	0.1		$	(0.9	)

Postretirement Plans

Employee Benefit Plans

Schedule of net periodic benefit expense (income)

		Three months ended						Nine months ended
		September 27,			September 28,			September 27,			September 28,
		2014			2013			2014			2013
Service cost		$	0.1		$	0.1		$	0.4		$	0.3
Interest cost		1.3			1.2			3.9			3.6
Amortization of unrecognized prior service credits		(0.1		)	(0.4		)	(0.2		)	(1.0		)
Net periodic postretirement benefit expense		$	1.3		$	0.9		$	4.1		$	2.9

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- Definition

Tabular disclosure of the components of net benefit costs for pension plans and/or other employee benefit plans including service cost, interest cost, expected return on plan assets, gain (loss), prior service cost or credit, transition asset or obligation, and gain (loss) recognized due to settlements or curtailments.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 715

-SubTopic 20

-Section 50

-Paragraph 1

-Subparagraph (h)

-URI http://asc.fasb.org/extlink&oid=35743120&loc=d3e1928-114920

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