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v3.20.2

Retirement Plans (Tables) |  | 9 Months Ended
--- | --- | ---
Sep. 27, 2020 | Sep. 27, 2020
Defined Benefit Pension Plans |  |
Net Periodic Pension and Postretirement Benefit Costs |
|  | For the Three Months Ended |
|  | September 27, 2020 |  |  | September 29, 2019 |
|  | United States |  |  | Foreign |  |  | United States |  |  | Foreign |
|  | (in thousands) |
Service cost |  | $ | 417 |  |  | $ | 216 |  |  | $ | 402 |  |  | $ | 183 |
Interest cost |  |  | 1,460 |  |  |  | 123 |  |  |  | 1,797 |  |  |  | 168 |
Expected return on plan assets |  |  | (1,170 | ) |  |  | (16 | ) |  |  | (1,510 | ) |  |  | (7 | )
Net actuarial loss |  |  | 2,238 |  |  |  | — |  |  |  | — |  |  |  | — |
Settlem ent loss |  |  | 450 |  |  |  | — |  |  |  | — |  |  |  | —
Total net periodic pension cost |  | $ | 3,395 |  |  | $ | 323 |  |  | $ | 689 |  |  | $ | 344 |
|  | For the Nine Months Ended |
|  | September 27, 2020 |  |  | September 29, 2019 |
|  | United States |  |  | Foreign |  |  | United States |  |  | Foreign |
|  | (in thousands) |
Service cost |  | $ | 1,283 |  |  | $ | 648 |  |  | $ | 1,206 |  |  | $ | 550 |
Interest cost |  |  | 4,505 |  |  |  | 369 |  |  |  | 5,392 |  |  |  | 505 |
Expected return on plan assets |  |  | (3,634 | ) |  |  | (47 | ) |  |  | (4,531 | ) |  |  | (21 | )
Net actuarial loss |  |  | 2,418 |  |  |  | — |  |  |  | 252 |  |  |  | — |
Settlem ent loss |  |  | 450 |  |  |  | — |  |  |  | — |  |  |  | — |
Total net periodic pension cos t |  | $ | 5,022 |  |  | $ | 970 |  |  | $ | 2,319 |  |  | $ | 1,034 |
Postretirement Benefit Plans |  |
Net Periodic Pension and Postretirement Benefit Costs |  | For the three and nine months ended September 27, 2020 and September 29, 2019, Teradyne’s net periodic postretirement benefit cost (income) was comprised of the following:
|  | For the Three Months Ended |  |  | For the Nine Months Ended |
|  | September 27, |  |  | September 29, |  |  | September 27, |  |  | September 29, |
|  | 2020 |  |  | 2019 |  |  | 2020 |  |  | 2019 |
|  | (in thousands) |
Service cost |  | $ | 14 |  |  | $ | 10 |  |  | $ | 43 |  |  | $ | 31 |
Interest cost |  |  | 60 |  |  |  | 87 |  |  |  | 180 |  |  |  | 260 |
Amortization of prior service credit |  |  | (2 | ) |  |  | (48 | ) |  |  | (7 | ) |  |  | (143 | )
Net actuarial (gain) loss |  |  | — |  |  |  | — |  |  |  | (279 | ) |  |  | 196 |
Total net periodic postretirement benefit cost (cre dit) |  | $ | 72 |  |  | $ | 49 |  |  | $ | (63 | ) |  | $ | 344 |

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- Definition Tabular disclosure of the components of net benefit costs for pension plans and/or other employee benefit plans including service cost, interest cost, expected return on plan assets, gain (loss), prior service cost or credit, transition asset or obligation, and gain (loss) recognized due to settlements or curtailments. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (h) -URI http://asc.fasb.org/extlink&oid=118255775&loc=d3e1928-114920 + Details
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