Pension and post-retirement benefits

Prior to the Separation, WestRock offered various long-term benefits to its employees, including Ingevity employees. In these cases, the participation of our employees in these plans is reflected in the Condensed Consolidated Financial Statements as though Ingevity participated in a multi-employer plan with the other businesses of WestRock. For periods prior to the Separation, assets and liabilities of such plans were retained by WestRock. Net periodic benefit costs allocated to Ingevity associated with these pension plans for the three and six months ended June 30, 2016 were $1.1 million and $3.2 million, respectively.

In conjunction with the Separation, Ingevity assumed retirement obligations, net of contributed assets, consisting of accrued defined benefit obligations earned by Ingevity domestic hourly union employees (referred to as the "Union Hourly defined benefit pension plan"); accrued obligations from a frozen non-qualified defined benefit pension plan for certain salaried and former salaried employees of Ingevity; and other post-retirement medical and life insurance benefits.

The following table summarizes the components of net periodic benefit cost (income):



	Three Months Ended June 30, 2017					Six Months Ended June 30, 2017
(in millions)	Pensions			Other Benefits		Pensions			Other Benefits
Components of net periodic benefit cost (income):
Service cost ⁽¹⁾	$	0.3		$	—	$	0.6		$	—
Interest cost ⁽²⁾	0.2			—		0.4			—
Expected return on plan assets ⁽²⁾	(0.2		)	—		(0.4		)	—
Net periodic benefit cost (income)	$	0.3		$	—	$	0.6		$	—

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(1)	Included in "Cost of sales" on the Condensed Consolidated Statements of Operations.


(2)	Included in "Other (income) expense, net" on the Condensed Consolidated Statements of Operations.

We did not make any voluntary cash contributions to our Union Hourly defined benefit pension plan in the six months ended June 30, 2017. There are no required cash contributions to our Union Hourly defined benefit pension plan in 2017, and we currently have no plans to make any voluntary cash contributions in 2017.