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EMPLOYEE BENEFIT PLANS (Details) - USD ($) $ in Millions | 3 Months Ended | 9 Months Ended
--- | --- | ---
Oct. 01, 2016 | Jul. 02, 2016 | Sep. 26, 2015 | Oct. 01, 2016 | Sep. 26, 2015
Domestic Pension Plans |  |  |  |  |  |
Net periodic pension/postretirement benefit expense |  |  |  |  |  |
Service cost |  | $ 0.1 |  | $ 0.4 | $ 0.3 | $ 2.2
Interest cost |  | 3.3 |  | 4.3 | 10.4 | 12.9
Expected return on plan assets |  | (3.2) |  | (4.5) | (9.6) | (14.3)
Curtailment gain | [1] | 0.0 |  | (5.1) | 0.0 | (5.1)
Recognized net actuarial loss | [2] | 0.0 |  | 11.4 | 1.8 | 11.4
Amortization of unrecognized prior service credits |  | (0.1) |  | 0.0 | (0.1) | 0.0
Total net periodic pension benefit (income) expense |  | 0.1 |  | 6.5 | 2.8 | 7.1
Domestic Pension Plans | Discontinued Operations, Disposed of by Means Other than Sale, Spinoff | SPX Flow, Inc |  |  |  |  |  |
Employee Benefit Plans |  |  |  |  |  |
Percentage of projected benefit obligation |  |  | 9.00% |  |  |
Lump sum payment in lieu of future pension benefit |  |  | $ 25.2 |  |  |
Charge to net periodic pension benefit expense |  |  | $ 1.0 |  |  |
SIARP |  |  |  |  |  |
Employee Benefit Plans |  |  |  |  |  |
Percentage of projected benefit obligation |  |  | 22.00% |  |  |
Lump sum payment in lieu of future pension benefit |  |  | $ 2.7 |  |  |
Charge to net periodic pension benefit expense |  |  | $ 0.8 |  |  |
Foreign Pension Plans |  |  |  |  |  |
Net periodic pension/postretirement benefit expense |  |  |  |  |  |
Service cost |  | 0.0 |  | 0.4 | 0.0 | 1.2
Interest cost |  | 1.4 |  | 2.0 | 4.3 | 6.0
Expected return on plan assets |  | (1.5) |  | (2.4) | (5.0) | (7.3)
Recognized net actuarial loss |  | 0.0 |  | 0.7 | 0.0 | 0.7
Total net periodic pension benefit (income) expense |  | (0.1) |  | 0.7 | (0.7) | 0.6
Less: Net periodic pension benefit expense of discontinued operations |  | 0.0 |  | 0.7 | 0.0 | 2.0
Net periodic pension benefit income of continuing operations |  | (0.1) |  | 0.0 | (0.7) | (1.4)
Postretirement Plans |  |  |  |  |  |
Net periodic pension/postretirement benefit expense |  |  |  |  |  |
Service cost |  | 0.0 |  | 0.0 | 0.0 | 0.0
Interest cost |  | 1.1 |  | 1.1 | 3.2 | 3.3
Amortization of unrecognized prior service credits |  | (0.2) |  | (0.2) | (0.6) | (0.6)
Total net periodic pension benefit (income) expense |  | $ 0.9 |  | $ 0.9 | $ 2.6 | $ 2.7
[1] | Represents a curtailment gain recorded during the third quarter of 2015 in connection with the amendments of the U.S. Plan and SIARP noted above.
[2] | Represents actuarial losses resulting from the remeasurement of the assets and obligations of the U.S. Plan and the SIARP during the second quarter of 2016 and third quarter of 2015, which was required in connection with the lump-sum payments and plan amendments noted above.

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- Definition Defined Benefit Plan, Settlements, Percentage of Projected Benefit Obligation + References No definition available. + Details
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- Definition For continuing operations, the amount of pension and other (such as medical, dental and life insurance) postretirement benefit costs recognized during the period for defined benefit plans (periodic benefit costs include the following components: service cost, interest cost, expected return on plan assets, gain (loss) on assets, prior service cost or credit, transition asset or obligation, and gain (loss) due to settlements or curtailments). + References No definition available. + Details
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- Definition The amount of gains or losses recognized in net periodic benefit cost. + 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)(4) -URI http://asc.fasb.org/extlink&oid=65897934&loc=d3e1928-114920 + Details
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- Definition The amount of the prior service cost or credit recognized in net periodic benefit cost relating to benefit changes attributable to plan participants' prior service pursuant to a plan amendment or a plan initiation. + 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)(1) -URI http://asc.fasb.org/extlink&oid=65897934&loc=d3e1928-114920 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Glossary Prior Service Cost -URI http://asc.fasb.org/extlink&oid=49177896 + Details
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- Definition An amount calculated as a basis for determining the extent of delayed recognition of the effects of changes in the fair value of assets. The expected return on plan assets is determined based on the expected long-term rate of return on plan assets and the market-related value of plan assets. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Glossary Expected Return on Plan Assets -URI http://asc.fasb.org/extlink&oid=6512171 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (h)(3) -URI http://asc.fasb.org/extlink&oid=65897934&loc=d3e1928-114920 + Details
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- Definition The increase in a defined benefit pension plan's projected benefit obligation or a defined benefit postretirement plan's accumulated postretirement benefit obligation due to the passage of time. + 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)(2) -URI http://asc.fasb.org/extlink&oid=65897934&loc=d3e1928-114920 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (a)(2) -URI http://asc.fasb.org/extlink&oid=65897934&loc=d3e1928-114920 + Details
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- Definition The amount of net gain (loss) recognized in net periodic benefit cost as a result of an event that significantly reduces the expected years of future service of present employees or eliminates for a significant number of employees the accrual of defined benefits for some or all of their future services. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Glossary Plan Curtailment -URI http://asc.fasb.org/extlink&oid=6520938 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (h)(7) -URI http://asc.fasb.org/extlink&oid=65897934&loc=d3e1928-114920 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 30 -Section 15 -Paragraph 6 -Subparagraph (a)(2) -URI http://asc.fasb.org/extlink&oid=7577095&loc=d3e8001-114927 + Details
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- Definition Amount of net gain (loss) recognized in net periodic benefit cost as a result of an irrevocable action that relieves the employer (or the plan) of primary responsibility for a benefit obligation and eliminates significant risks related to the obligation and the assets used to effect the settlement. Examples of transactions that constitute a settlement include, but are not limited to, lump-sum cash payments to plan participants in exchange for their rights to receive specified benefits and purchasing nonparticipating annuity contracts to cover vested benefits. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 30 -Section 15 -Paragraph 6 -Subparagraph (a)(1) -URI http://asc.fasb.org/extlink&oid=7577095&loc=d3e8001-114927 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (h)(7) -URI http://asc.fasb.org/extlink&oid=65897934&loc=d3e1928-114920 + Details
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- Definition Amount of net gain (loss) recognized in net periodic benefit cost due to settlements and curtailments. Curtailments result from an event that significantly reduces the expected years of future service of present employees or eliminates for a significant number of employees the accrual of defined benefits for some or all of their future services. Settlements result from an irrevocable action that relieves the employer (or the plan) of primary responsibility for a benefit obligation and eliminates significant risks related to the obligation and the assets used to effect the settlement. Examples of transactions that constitute a settlement include, but are not limited to, lump-sum cash payments to plan participants in exchange for their rights to receive specified benefits and purchasing nonparticipating annuity contracts to cover vested benefits. + 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)(7) -URI http://asc.fasb.org/extlink&oid=65897934&loc=d3e1928-114920 + Details
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- Definition The actuarial present value of benefits attributed by the pension benefit formula to services rendered by employees during the period. The portion of the expected postretirement benefit obligation attributed to employee service during the period. The service cost component is a portion of the benefit obligation and is unaffected by the funded status of the plan. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Glossary Service Cost (Component of Net Periodic Pension Cost) -URI http://asc.fasb.org/extlink&oid=6525008 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (h)(1) -URI http://asc.fasb.org/extlink&oid=65897934&loc=d3e1928-114920 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (a)(1) -URI http://asc.fasb.org/extlink&oid=65897934&loc=d3e1928-114920 + Details
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