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EMPLOYEE BENEFIT PLANS (Tables)

9 Months Ended

Oct. 01, 2016

Domestic Pension Plans

Employee Benefit Plans

Schedule of net periodic benefit (income) expense

Net periodic benefit expense (income) for our pension and postretirement plans included the following components:

Domestic Pension Plans

	Three months ended								Nine months ended
	October 1, 2016				September 26, 2015				October 1, 2016				September 26, 2015
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)	—				(5.1		)		—				(5.1		)
Recognized net actuarial loss (2)	—				11.4				1.8				11.4
Amortization of unrecognized prior service credits	(0.1		)		—				(0.1		)		—
Total net periodic pension benefit expense	$	0.1			$	6.5			$	2.8			$	7.1

___________________________

⁽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.

Foreign Pension Plans

Employee Benefit Plans

Schedule of net periodic benefit (income) expense

Foreign Pension Plans

	Three months ended								Nine months ended
	October 1, 2016				September 26, 2015				October 1, 2016				September 26, 2015
Service cost	$	—			$	0.4			$	—			$	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	—				0.7				—				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	—				0.7				—				2.0
Net periodic pension benefit income of continuing operations	$	(0.1	)		$	—			$	(0.7	)		$	(1.4	)

Postretirement Plans

Employee Benefit Plans

Schedule of net periodic benefit (income) expense

Postretirement Plans

	Three months ended								Nine months ended
	October 1, 2016				September 26, 2015				October 1, 2016				September 26, 2015
Service cost	$	—			$	—			$	—			$	—
Interest cost	1.1				1.1				3.2				3.3
Amortization of unrecognized prior service credits	(0.2		)		(0.2		)		(0.6		)		(0.6		)
Net periodic postretirement benefit expense	$	0.9			$	0.9			$	2.6			$	2.7

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- Definition

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

+ References

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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=65897934&loc=d3e1928-114920

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