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Postretirement and Other Benefits | 9 Months Ended
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Sep. 30, 2023
Retirement Benefits [Abstract] |
Postretirement and Other Benefits | Postretirement and Other Benefits The Company sponsors a number of different defined contribution retirement plans, alternative retirement plans and/or defined benefit pension plans across its operations. Defined benefit pension plans are sponsored in the United States, France, United Kingdom, Germany, Italy, Netherlands, and Canada and OPEB benefits related to post-employment healthcare and life insurance are sponsored in the United States, Germany, and Canada. In connection with the Merger, the Company assumed Neenah's defined benefit pension and OPEB plans, as well as sponsorship of the defined contribution retirement plan. In addition, Neenah has a supplemental employee retirement plan ("SERP"), which is a non-qualified defined benefit plan, and a supplemental retirement contribution plan ("SRCP"), which is a non-qualified, unfunded defined contribution plan. The Company provides benefits under the non-qualified SERP and SRCP plans to the extent necessary to fulfill the intent of its retirement plans without regard to the limitations set by the Internal Revenue Code on qualified retirement benefit plans. Pension and Other Benefits The components of net pension cost (benefit) were as follows (in millions):
| Pension Benefits |  | Other Post-employment Plans(1)
| U.S. |  | Non-U.S. |  | U.S. |  | Non-U.S.
| Three Months Ended September 30,
| 2023 |  | 2022 |  | 2023 |  | 2022 |  | 2023
Service cost | $ | 0.4 |  |  | $ | 0.5 |  |  | $ | 0.3 |  |  | $ | 0.2 |  |  | $ | — |  |  | $ | 0.3 |
Interest cost | 4.4 |  |  | 4.1 |  |  | 2.1 |  |  | 1.4 |  |  | 0.3 |  |  | — |
Expected return on plan assets | (5.5) |  |  | (5.0) |  |  | (1.1) |  |  | (1.2) |  |  | — |  |  | — |
Amortizations and other | — |  |  | 0.5 |  |  | 0.1 |  |  | — |  |  | — |  |  | — |
Net pension cost (benefit) | $ | (0.7) |  |  | $ | 0.1 |  |  | $ | 1.4 |  |  | $ | 0.4 |  |  | $ | 0.3 |  |  | $ | 0.3 |
| Pension Benefits |  | Other Post-employment Plans(1) |  |  |  |  |
| U.S. |  | Non-U.S. |  | U.S. |  | Non-U.S. |  |  |
| Nine Months Ended September 30,
| 2023 |  | 2022 |  | 2023 |  | 2022 |  | 2023 |  |  |  |  |
Service cost | $ | 1.2 |  |  | $ | 0.5 |  |  | $ | 0.8 |  |  | $ | 0.4 |  |  | $ | 0.1 |  |  | $ | 0.9 |  |  |  |  |  |
Interest cost | 13.3 |  |  | 5.7 |  |  | 6.3 |  |  | 3.0 |  |  | 0.9 |  |  | 0.1 |  |  |  |  |  |
Expected return on plan assets | (16.6) |  |  | (7.0) |  |  | (3.3) |  |  | (3.1) |  |  | — |  |  | — |  |  |  |  |  |
Amortizations and other | — |  |  | 1.3 |  |  | 0.4 |  |  | — |  |  | — |  |  | — |  |  |  |  |  |
Net pension cost (benefit) | $ | (2.1) |  |  | $ | 0.5 |  |  | $ | 4.2 |  |  | $ | 0.3 |  |  | $ | 1.0 |  |  | $ | 1.0 |  |  |  |  |  |
(1) As of September 30, 2022, the Company's U.S. and Non-U.S. OPEB liabilities were immaterial and therefore not included in these disclosures. The components of net pension cost (benefit) other than the service cost component are included in Other income (expense), net in the unaudited Condensed Consolidated Statements of Loss. The Company's cost under the qualified defined contribution retirement plans was $3.2 million and $3.6 million, respectively, for the three months ended September 30, 2023 and 2022 and $10.9 million and $8.3 million, respectively, for the nine months ended September 30, 2023 and 2022.

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