Retirement Plans

9 Months Ended

Jun. 30, 2019

The components of net periodic benefit cost for our pension plans are presented below.



	Three months ended						Nine months ended
	June 30,						June 30,
	2019			2018			2019			2018
	(in millions)
Service cost	$	0.4		$	0.5		$	1.2		$	1.4
Pension costs (benefits) other than service:
Interest cost	3.5			3.5			10.5			10.7
Expected return on plan assets	(4.1		)	(4.1		)	(12.2		)	(12.4		)
Amortization of actuarial net loss	0.5			0.8			1.5			2.4
Curtailment/special settlement loss (gain)	—			—			1.0			—
Pension costs (benefits) other than service	(0.1		)	0.2			0.8			0.7
Net periodic benefit cost	$	0.3		$	0.7		$	2.0		$	2.1

The amortization of actuarial losses, net of tax, is recorded as a component of other comprehensive loss.

During the quarter ended March 31, 2019, we settled our obligations to our Canadian pension plan participants through a combination of lump-sum payments and purchases of annuities. We made a contribution to the plans of $1.0 million, which is included in pension costs other than service, to fund these settlements.

Also during the quarter ended March 31, 2019, we recorded an estimated settlement liability for exiting a multi-employer pension plan at one of our manufacturing locations, which resulted in an expense of $1.1 million that we included in strategic reorganization and other charges. During the quarter ended June 30, 2019, we paid this amount and have settled the liability to the multi-employer pension plan.