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Defined Benefit Pension and Other Postretirement Plans | 3 Months Ended
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Dec. 31, 2014
Defined Benefit Pension Plans and Defined Benefit Postretirement Plans Disclosure [Abstract] |
Defined Benefit Pension and Other Postretirement Plans | Note 9 — Defined Benefit Pension and Other Postretirement Plans In the U.S., we sponsor a defined benefit pension plan for employees hired prior to January 1, 2009, of UGI, UGI Utilities, PNG, CPG and certain of UGI’s other domestic wholly owned subsidiaries (“U.S. Pension Plan”). We also provide postretirement health care benefits to certain retirees and active employees and postretirement life insurance benefits to nearly all U.S. active and retired employees. In addition, Antargaz employees are covered by certain defined benefit pension and postretirement plans. Net periodic pension expense and other postretirement benefit costs include the following components:
|  | Pension Benefits |  | Other Postretirement Benefits
Three Months Ended December 31, |  | 2014 |  | 2013 |  | 2014 |  | 2013
Service cost |  | $ | 2.4 |  |  | $ | 2.3 |  |  | $ | 0.2 |  |  | $ | 0.1 |
Interest cost |  | 6.3 |  |  | 6.4 |  |  | 0.2 |  |  | 0.2 |
Expected return on assets |  | (7.9 | ) |  | (7.3 | ) |  | (0.2 | ) |  | (0.1 | )
Amortization of: |  |  |  |  |  |  |  |
Prior service cost (benefit) |  | 0.1 |  |  | 0.1 |  |  | (0.1 | ) |  | (0.1 | )
Actuarial loss |  | 2.5 |  |  | 1.9 |  |  | — |  |  | — |
Net benefit cost |  | 3.4 |  |  | 3.4 |  |  | 0.1 |  |  | 0.1 |
Change in associated regulatory liabilities |  | — |  |  | — |  |  | 0.9 |  |  | 0.9 |
Net expense |  | $ | 3.4 |  |  | $ | 3.4 |  |  | $ | 1.0 |  |  | $ | 1.0 |
The U.S. Pension Plan’s assets are held in trust and consist principally of publicly traded, diversified equity and fixed income mutual funds and UGI Common Stock. It is our general policy to fund amounts for U.S. Pension Plan benefits equal to at least the minimum required contribution set forth in applicable employee benefit laws. During the three months ended December 31, 2014 and 2013, the Company made cash contributions to the U.S. Pension Plan of $2.8 and $3.5, respectively. The Company expects to make additional discretionary cash contributions of $8.3 to the U.S. Pension Plan during the remainder of Fiscal 2015. UGI Utilities has established a Voluntary Employees’ Beneficiary Association (“VEBA”) trust to pay retiree health care and life insurance benefits by depositing into the VEBA the annual amount of postretirement benefits costs, if any, determined under GAAP. The difference between such amount and amounts included in UGI Gas’ and Electric Utility’s rates is deferred for future recovery from, or refund to, ratepayers. There were no required contributions to the VEBA during the three months ended December 31, 2014 and 2013. We also sponsor unfunded and non-qualified supplemental executive defined benefit retirement plans (“Supplemental Defined Benefit Plans”). We recorded pre-tax expense associated with these plans of $0.7 and $0.8 in the three months ended December 31, 2014 and 2013, respectively.

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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 70 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6414718&loc=d3e28014-114942 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=35743120&loc=d3e2410-114920 Reference 3: 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=35742057&loc=SL14450702-114947 Reference 4: 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=6414199&loc=d3e39622-114963 Reference 5: 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 + Details
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