Quarterly report pursuant to Section 13 or 15(d)

Pension and Other Postretirement Benefit Programs

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Pension and Other Postretirement Benefit Programs
3 Months Ended
Mar. 31, 2016
Compensation and Retirement Disclosure [Abstract]  
Pension and Other Postretirement Benefit Programs
PENSION AND OTHER POSTRETIREMENT BENEFIT PROGRAMS
For the periods presented, certain of our North American employees participated in defined benefit pension and postretirement plans (the “Shared Plans”) sponsored by AWI. In addition, certain of our U.S. employees participate in a postretirement medical benefit plan sponsored by us (the “AFI Postretirement Plan”). The related net benefit plan obligations of the Shared Plans are not included in our Condensed Combined Balance Sheets as we do not sponsor the Shared Plans and have no rights or obligations related to the Shared Plans’ assets or liabilities. Our Condensed Combined Statements of Operations and Comprehensive Income (Loss) include Shared Plan expenses for our active and retired employees as well as an allocation of Shared Plan expenses associated with corporate personnel. The Shared Plan expenses presented in our Condensed Combined Financial Statements represent the allocation of plan costs to AFI and do not represent cash payments to AWI or to the Shared Plans.
The following table summarizes our pension and postretirement expense (income) for the three months ended March 31, 2016 and 2015.
 
 
Three Months Ended March 31,
(Dollars in millions)
 
2016
 
2015
Shared Plans:
 
 
 
 
Defined benefit pension, U.S.
 
$
2.2

 
$
3.7

Defined benefit pension, Canada
 
0.1

 

Defined benefit postretirement, U.S.
 
(0.3
)
 
0.1

 
 
 
 
 
AFI Postretirement Plan
 
0.1