EMPLOYEE BENEFITS

6 Months Ended

Dec. 31, 2018

(9) EMPLOYEE BENEFITS

The service cost component of the defined benefit pension and post-retirement benefit (OPEB) plans is included within selling, general and administrative expenses and all other components are recognized in other income, net in the accompanying condensed consolidated statements of operations.


	Pension Plans
	Three months ended December 31,				Six months ended December 31,
	2018		2017		2018		2017
	( in millions)				( in millions)
Service cost	$	0.6	$	0.7	$	1.4	$	1.5
Interest cost		0.9		0.6		1.8		0.7
Expected return on plan assets		(1.2)		(1.0)		(2.6)		(1.1)
Amortization of service cost from earlier periods		0.2		—		0.4		—
Gain on curtailment(1)		—		—		(0.4)		—
Net periodic pension cost	$	0.5	$	0.3	$	0.6	$	1.1

(1)

During the three months ended September 30, 2018, the Company approved an amendment to the defined benefit pension plan freezing benefit accruals for certain members of the pension plan as of September 30, 2018. The plan freeze had an immaterial impact to the financial statements for the period ended September 30, 2018.


	OPEB Plans
	Three months ended December 31,				Six months ended December 31,
	2018		2017		2018		2017
	( in millions)				( in millions)
Service cost	$	0.1	$	—	$	0.1	$	0.1
Interest cost		0.1		0.1		0.2		0.2
Net periodic post-retirement benefit cost	$	0.2	$	0.1	$	0.3	$	0.3

ZAYO GROUP LLC 10-Q