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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				—				—				—
Settlement 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				—
Settlement loss			450				—				—				—
Total net periodic pension cost		$	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 (credit)		$	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

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