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Defined Benefit Plans | 9 Months Ended
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Sep. 30, 2016
Compensation and Retirement Disclosure [Abstract] |
Defined Benefit Plans | Defined Benefit Plans The components of the combined net periodic expense (benefit) for our defined benefit pension plans were as follows:
| Three Months Ended September 30, |  | Nine Months Ended September 30,
| 2016 |  | 2015 |  | 2016 |  | 2015
Expected return on plan assets, net of expenses | $ | (2,890 | ) |  | $ | (2,983 | ) |  | $ | (8,669 | ) |  | $ | (8,949 | )
Interest cost on projected benefit obligation | 1,732 |  |  | 2,052 |  |  | 5,230 |  |  | 6,157 |
Net amortization and deferral | 1,585 |  |  | 1,748 |  |  | 4,691 |  |  | 5,246 |
SERP settlement costs | — |  |  | — |  |  | 187 |  |  | — |
Net periodic expense (benefit) | $ | 427 |  |  | $ | 817 |  |  | $ | 1,439 |  |  | $ | 2,454 |
As of December 31, 2015, we changed the method we use to estimate the interest cost component of net periodic benefit cost for our defined benefit pension and other post-retirement benefit plans. Prior to the change, we estimated the interest cost component utilizing a single weighted-average discount rate derived from the yield curve used to measure our projected benefit obligation. Under the new method, we utilized a full yield curve approach in the estimation of the interest cost component by applying the specific annual spot rates along the yield curve used in the measurement of our projected benefit obligation to the relevant projected cash flows. We view the full yield curve method as more representationally faithful of effective settlement rates as the interest cost component of the net periodic cost is measured more precisely, reflecting the difference in the timing of future benefit payment cash flows. This new method constituted a change in an accounting estimate that was inseparable from a change in accounting principle and was accounted for prospectively, with the resulting change impacting the recognition of net periodic benefit cost beginning January 1, 2016. While the change resulted in a decrease in the interest cost component of the net periodic benefit cost recognized in 2016, the overall impact was not significant to our financial statements. Our non-qualified defined benefit pension plan is not funded. Supplemental executive retirement plan (“SERP”) settlement costs were related to the retirement of a former executive officer. No contributions to the qualified defined benefit pension plan were made during the nine months ended September 30, 2016. We do not expect to make any contributions to the qualified defined benefit plan during the remainder of 2016.

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