Employee Benefit Plans

9 Months Ended

Sep. 30, 2016

Compensation and Retirement Disclosure [Abstract]

Mattel and certain of its subsidiaries have qualified and nonqualified retirement plans covering substantially all employees of these companies, which are more fully described in Part II, Item 8 “Financial Statements and Supplementary Data—Note 4 to the Consolidated Financial Statements–Employee Benefit Plans” in its 2015 Annual Report on Form 10-K.

A summary of the components of net periodic benefit cost for Mattel’s defined benefit pension plans is as follows:



	For the Three Months Ended						For the Nine Months Ended
	September 30, 2016			September 30, 2015			September 30, 2016			September 30, 2015
	(In thousands)
Service cost	$	1,609		$	624		$	4,293		$	4,988
Interest cost	6,107			7,036			18,407			19,568
Expected return on plan assets	(6,393		)	(7,356		)	(19,309		)	(22,629		)
Amortization of prior service cost (credit)	8			6			23			(522		)
Recognized actuarial loss	1,732			3,138			5,194			12,919
Curtailment gain	—			—			—			(8,639		)
Settlement loss	1,495			5,233			1,495			5,233
	$	4,558		$	8,681		$	10,103		$	10,918
A summary of the components of net periodic benefit cost for Mattel’s postretirement benefit plans is as follows:

	For the Three Months Ended						For the Nine Months Ended
	September 30, 2016			September 30, 2015			September 30, 2016			September 30, 2015
	(In thousands)
Service cost (credit)	$	13		$	(1	)	$	39		$	41
Interest cost	286			270			857			896
Recognized actuarial loss	37			34			111			111
	$	336		$	303		$	1,007		$	1,048

During the nine months ended September 30, 2016, Mattel made cash contributions totaling approximately $17 million and $2 million related to its defined benefit pension and postretirement benefit plans, respectively. During the remainder of 2016, Mattel expects to make additional cash contributions of approximately $2 million.