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Retirement Plans
 9 Months Ended
Jun. 30, 2016
Defined Benefit Pension Plans and Defined Benefit Postretirement Plans Disclosure [Abstract]  
Retirement Plans
Retirement Plans
The components of net periodic benefit cost for our pension plans are as follows.
 
Three months ended
 
Nine months ended
 
June 30,
 
June 30,
 
2016
 
2015
 
2016
 
2015
 
(in millions)
Service cost
$
0.5

 
$
0.5

 
$
1.3

 
$
1.5

Interest cost
5.0

 
5.0

 
15.1

 
15.0

Expected return on plan assets
(4.9
)
 
(6.2
)
 
(15.1
)
 
(18.5
)
Amortization of actuarial net loss
0.7

 
0.8

 
2.3

 
2.4

Net periodic benefit cost
$
1.3

 
$
0.1

 
$
3.6

 
$
0.4


The amortization of actuarial losses, net of tax, is recorded as a component of other comprehensive income (loss).
During the 2016 third quarter, our U.S. pension plan (“Plan”) completed a pension obligation settlement program targeting vested, terminated participants not yet receiving benefits. Approximately 75% of eligible participants accepted settlement offers. The Plan distributed assets totaling $58.5 million and remeasured its liabilities in June 2016. We incurred a non-cash charge of $16.6 million as a result of the program, which had an immaterial impact on the Plan’s funded ratio.