.4 million of merger compensation expense for unvested lvb stock options and lvb stock-based awards was removed from net earnings for the year ended december 31 , 2015 and recognized as an expense in the year ended december 31 , 2014 . 2022 the $ 73.0 million of retention plan expense was removed from net earnings for the year ended december 31 , 2015 and recognized as an expense in the year ended december 31 , 2014 . 2022 transaction costs of $ 17