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Benefit Plans and Other Postretirement Benefits | 12 Months Ended
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Dec. 31, 2016
Benefit Plans and Other Postretirement Benefits |
Benefit Plans and Other Postretirement Benefits | Note 7—Benefit Plans and Other Postretirement Benefits Defined Benefit Plans The Company and certain of its domestic subsidiaries have defined benefit pension plans (the “U.S. Plans”), which cover certain U.S. employees and which represent the majority of the plan assets and benefit obligations of the aggregate defined benefit plans of the Company. The U.S. Plans’ benefits are generally based on years of service and compensation and are generally noncontributory. Certain U.S. employees not covered by the U.S. Plans are covered by defined contribution plans. Certain foreign subsidiaries have defined benefit plans covering their employees (the “International Plans” and together with the U.S. Plans, the “Plans”). The largest international pension plan, in accordance with local regulations, is unfunded and had a projected benefit obligation of approximately $81.7 and $76.2 at December 31, 2016 and 2015, respectively. Total required contributions to be made during 2017 for the unfunded International Plans are included in Other accrued expenses in the accompanying Consolidated Balance Sheets and in the tables below. The following is a summary of the Company’s defined benefit plans’ funded status as of the most recent actuarial valuations as of December 31 of each year; for each year presented below, projected benefit obligations exceed assets.
|  | U.S. Plans |  | International Plans |  | Total
|  |  | 2016 |  |  | 2015 |  |  | 2016 |  |  | 2015 |  |  | 2016 |  |  | 2015
Change in projected benefit obligation: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Projected benefit obligation at beginning of year |  | $ | 460.8 |  | $ | 472.2 |  | $ | 184.2 |  | $ | 204.3 |  | $ | 645.0 |  | $ | 676.5
Service cost |  |  | 6.2 |  |  | 6.5 |  |  | 7.2 |  |  | 6.0 |  |  | 13.4 |  |  | 12.5
Interest cost |  |  | 15.4 |  |  | 17.4 |  |  | 5.5 |  |  | 5.4 |  |  | 20.9 |  |  | 22.8
Acquisitions |  |  | — |  |  | — |  |  | 51.4 |  |  | 1.2 |  |  | 51.4 |  |  | 1.2
Plan amendments |  |  | 3.7 |  |  | 0.4 |  |  | — |  |  | — |  |  | 3.7 |  |  | 0.4
Actuarial (gain) loss |  |  | 11.6 |  |  | (12.6) |  |  | 28.0 |  |  | (6.4) |  |  | 39.6 |  |  | (19.0)
Foreign exchange translation |  |  | — |  |  | — |  |  | (17.6) |  |  | (18.2) |  |  | (17.6) |  |  | (18.2)
Benefits paid |  |  | (27.9) |  |  | (23.1) |  |  | (11.3) |  |  | (8.1) |  |  | (39.2) |  |  | (31.2)
Projected benefit obligation at end of year |  |  | 469.8 |  |  | 460.8 |  |  | 247.4 |  |  | 184.2 |  |  | 717.2 |  |  | 645.0
Change in plan assets: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Fair value of plan assets at beginning of year |  |  | 333.2 |  |  | 346.1 |  |  | 59.0 |  |  | 63.3 |  |  | 392.2 |  |  | 409.4
Actual return on plan assets |  |  | 20.4 |  |  | (5.5) |  |  | 11.4 |  |  | 1.8 |  |  | 31.8 |  |  | (3.7)
Employer contributions |  |  | 16.4 |  |  | 15.7 |  |  | 9.8 |  |  | 8.4 |  |  | 26.2 |  |  | 24.1
Acquisitions |  |  | — |  |  | — |  |  | 36.7 |  |  | — |  |  | 36.7 |  |  | —
Foreign exchange translation |  |  | — |  |  | — |  |  | (7.8) |  |  | (6.4) |  |  | (7.8) |  |  | (6.4)
Benefits paid |  |  | (27.9) |  |  | (23.1) |  |  | (11.3) |  |  | (8.1) |  |  | (39.2) |  |  | (31.2)
Fair value of plan assets at end of year |  |  | 342.1 |  |  | 333.2 |  |  | 97.8 |  |  | 59.0 |  |  | 439.9 |  |  | 392.2
Underfunded status at end of year |  | $ | 127.7 |  | $ | 127.6 |  | $ | 149.6 |  | $ | 125.2 |  | $ | 277.3 |  | $ | 252.8
Amounts recognized on the balance sheet as of December 31: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Other accrued expenses |  | $ | — |  | $ | — |  | $ | 5.8 |  | $ | 6.1 |  | $ | 5.8 |  | $ | 6.1
Accrued pension and postretirement benefit obligations |  |  | 127.7 |  |  | 127.6 |  |  | 143.8 |  |  | 119.1 |  |  | 271.5 |  |  | 246.7
Underfunded status at end of year |  | $ | 127.7 |  | $ | 127.6 |  | $ | 149.6 |  | $ | 125.2 |  | $ | 277.3 |  | $ | 252.8
Accumulated other comprehensive loss, net |  |  | (129.3) |  |  | (129.1) |  |  | (62.5) |  |  | (50.3) |  |  | (191.8) |  |  | (179.4)
Weighted average assumptions used to determine projected benefit obligations: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Discount rate |  |  | 3.93 | % |  | 4.11 | % |  | 2.28 | % |  | 3.14 | % |  |  |  |  |
Rate of compensation increase |  |  | 3.00 | % |  | 3.00 | % |  | 1.63 | % |  | 1.48 | % |  |  |  |  |
The accumulated benefit obligation for the Company’s defined benefit pension plans was $691.1 and $624.5 at December 31, 2016 and 2015, respectively. As of December 31, 2016 and 2015, the accumulated benefit obligation for the U.S. Plans was $465.8 and $456.1 and for the International Plans was $225.3 and $168.4, respectively. All of the Company’s U.S. Plans and substantially all of the International Plans have accumulated benefit obligations in excess of plan assets as of December 31, 2016. All of the Company’s Plans had accumulated benefit obligations in excess of plan assets as of December 31, 2015. The following is a summary of the components of net pension expense for the Company’s defined benefit plans for the years ended December 31, 2016, 2015 and 2014:
|  | U.S. Plans |  | International Plans |  | Total
|  | 2016 |  | 2015 |  | 2014 |  | 2016 |  | 2015 |  | 2014 |  | 2016 |  | 2015 |  | 2014
Components of net pension expense: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Service cost |  | $ | 6.2 |  | $ | 6.5 |  | $ | 5.1 |  | $ | 2.8 |  | $ | 2.8 |  | $ | 3.1 |  | $ | 9.0 |  | $ | 9.3 |  | $ | 8.2
Interest cost |  |  | 15.4 |  |  | 17.4 |  |  | 17.3 |  |  | 5.5 |  |  | 5.4 |  |  | 6.8 |  |  | 20.9 |  |  | 22.8 |  |  | 24.1
Expected return on plan assets |  |  | (26.2) |  |  | (25.9) |  |  | (24.8) |  |  | (3.9) |  |  | (3.2) |  |  | (3.7) |  |  | (30.1) |  |  | (29.1) |  |  | (28.5)
Amortization of prior service cost |  |  | 2.4 |  |  | 2.3 |  |  | 2.7 |  |  | — |  |  | — |  |  | — |  |  | 2.4 |  |  | 2.3 |  |  | 2.7
Amortization of actuarial losses |  |  | 18.6 |  |  | 21.5 |  |  | 13.3 |  |  | 3.4 |  |  | 4.2 |  |  | 2.6 |  |  | 22.0 |  |  | 25.7 |  |  | 15.9
Net pension expense |  | $ | 16.4 |  | $ | 21.8 |  | $ | 13.6 |  | $ | 7.8 |  | $ | 9.2 |  | $ | 8.8 |  | $ | 24.2 |  | $ | 31.0 |  | $ | 22.4
Weighted average assumptions used to determine net periodic benefit cost: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Discount rate |  |  | 4.11 | % |  | 3.75 | % |  | 4.60 | % |  | 2.96 | % |  | 2.91 | % |  | 4.09 | % |  |  |  |  |  |  |  |
Expected long-term return on assets |  |  | 7.75 | % |  | 8.00 | % |  | 8.00 | % |  | 4.29 | % |  | 5.47 | % |  | 5.99 | % |  |  |  |  |  |  |  |
Rate of compensation increase |  |  | 3.00 | % |  | 3.00 | % |  | 3.00 | % |  | 1.61 | % |  | 1.45 | % |  | 1.48 | % |  |  |  |  |  |  |  |
The pension expense for the Plans is calculated based upon a number of actuarial assumptions established on January 1 of the applicable year, including mortality projections as well as a weighted average discount rate, rate of increase in future compensation levels and an expected long-term rate of return on the respective Plans’ assets which are detailed in the table above. The discount rate used by the Company for valuing pension liabilities is based on a review of high quality corporate bond yields with maturities approximating the remaining life of the projected benefit obligations. The weighted average discount rate for the U.S. Plans on this basis was 3.93% and 4.11% at December 31, 2016 and 2015, respectively. The decrease in the discount rate for the U.S. Plans resulted in an increase in the benefit obligation of approximately $10.7 at December 31, 2016. The weighted average discount rate for the International Plans was 2.28% and 3.14% at December 31, 2016 and 2015, respectively. The decrease in the discount rate for the International Plans did not have a material impact on the benefit obligation at December 31, 2016. At December 31, 2015, the Company elected to further refine its approach for calculating its service and interest costs beginning in 2016 by applying a split discount rate approach under which specific spot rates along the selected yield curve are applied to the relevant projected cash flows as the Company believes this method more precisely measures its obligations. The mortality assumptions used by the Company reflect commonly used mortality tables and improvement scales for each plan and increased life expectancies for plan participants. The Company’s investment strategy for the Plans’ assets is to achieve a rate of return on plan assets equal to or greater than the average for the respective investment classification through prudent allocation and periodic rebalancing between fixed income and equity instruments. The current investment policy includes a strategy to maintain an adequate level of diversification, subject to portfolio risks. The target allocations for the U.S. Plans are generally 60% equity and 40% fixed income. Short-term strategic ranges for investments are established within these long term target percentages. The Company invests in a diversified investment portfolio through various investment managers and evaluates its plan assets for the existence of concentration risks. As of December 31, 2016, there were no significant concentrations of risks in the Company’s defined benefit plan assets. The Company does not invest nor instruct investment managers to invest pension assets in Amphenol securities. The Plans may indirectly hold the Company’s securities as a result of external investment management in certain commingled funds. Such holdings would not be material relative to the Plans’ total assets. The Company’s International Plans primarily invest in equity and debt securities and insurance contracts, as determined by each Plans’ Trustees or investment managers. In developing the expected long-term rate of return assumption for the U.S. Plans, the Company evaluated input from its external actuaries and investment consultants as well as consideration of long-term inflation assumptions. Projected returns by such consultants are based on broad equity and bond indices. The Company also considered its historical twenty-year compounded return of approximately 8.5%, which has been in excess of these broad equity and bond benchmark indices. As described above, the expected long-term rate of return on the U.S. Plans’ assets is based on an asset allocation assumption of approximately 60% with equity managers (with an expected long-term rate of return of approximately 8.5%) and 40% with fixed income managers (with an expected long-term rate of return of approximately 6.0%). The Company believes that the long-term asset allocation on average will approximate 60% with equity managers and 40% with fixed income managers. The Company regularly reviews the actual asset allocation and periodically rebalances investments to its targeted allocation when considered appropriate. The Company’s Plan assets, the vast majority of which relate to the U.S. Plans, are reported at fair value and classified in their entirety based on the lowest level of input that is significant to the fair value measurement. The process requires judgment and may have an effect on the placement of the Plan assets within the fair value measurement hierarchy. The fair values of the Company’s pension Plans’ assets at December 31, 2016 and 2015 by asset category are as follows (refer to Note 3 for definitions of Level 1, 2 and 3 inputs):
|  |  |  |  |  |  |  |  |  |  | Assets
|  |  |  |  |  |  |  |  |  |  | Measured at
|  |  |  |  |  |  |  |  |  |  | Net Asset
Asset Category |  | Total |  | Level 1 |  | Level 2 |  | Level 3 |  | Value (a)
December 31, 2016 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Equity securities: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
U.S. equities — large cap |  | $ | 118.8 |  | $ | 88.7 |  | $ | 30.1 |  | $ | — |  | $ | —
U.S. equities — small/mid cap and other |  |  | 25.8 |  |  | — |  |  | 25.8 |  |  | — |  |  | —
International equities — growth |  |  | 46.5 |  |  | 46.5 |  |  | — |  |  | — |  |  | —
International equities — other |  |  | 60.6 |  |  | 7.0 |  |  | 33.9 |  |  | — |  |  | 19.7
Alternative investment funds |  |  | 12.6 |  |  | — |  |  | — |  |  | — |  |  | 12.6
Fixed income securities: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
U.S. fixed income securities — short term |  |  | 6.0 |  |  | — |  |  | — |  |  | — |  |  | 6.0
U.S. fixed income securities — intermediate term |  |  | 58.4 |  |  | 58.4 |  |  | — |  |  | — |  |  | —
U.S. fixed income securities — high yield |  |  | 22.2 |  |  | — |  |  | 22.2 |  |  | — |  |  | —
International fixed income securities — other |  |  | 43.0 |  |  | — |  |  | 43.0 |  |  | — |  |  | —
Insurance contracts |  |  | 34.0 |  |  | — |  |  | — |  |  | 34.0 |  |  | —
Cash and cash equivalents |  |  | 12.0 |  |  | 12.0 |  |  | — |  |  | — |  |  | —
Total |  | $ | 439.9 |  | $ | 212.6 |  | $ | 155.0 |  | $ | 34.0 |  | $ | 38.3
December 31, 2015 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Equity securities: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
U.S. equities — large cap |  | $ | 108.2 |  | $ | 82.3 |  | $ | 25.9 |  | $ | — |  | $ | —
U.S. equities — small/mid cap and other |  |  | 22.7 |  |  | — |  |  | 22.7 |  |  | — |  |  | —
International equities — growth |  |  | 46.0 |  |  | 46.0 |  |  | — |  |  | — |  |  | —
International equities — other |  |  | 52.3 |  |  | 6.9 |  |  | 45.4 |  |  | — |  |  | —
Alternative investment funds |  |  | 31.5 |  |  | — |  |  | — |  |  | — |  |  | 31.5
Fixed income securities: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
U.S. fixed income securities — intermediate term |  |  | 58.7 |  |  | 58.7 |  |  | — |  |  | — |  |  | —
U.S. fixed income securities — high yield |  |  | 18.9 |  |  | — |  |  | 18.9 |  |  | — |  |  | —
International fixed income securities — other |  |  | 37.2 |  |  | — |  |  | 37.2 |  |  | — |  |  | —
Cash and cash equivalents |  |  | 16.7 |  |  | 16.7 |  |  | — |  |  | — |  |  | —
Total |  | $ | 392.2 |  | $ | 210.6 |  | $ | 150.1 |  | $ | — |  | $ | 31.5
| (a) |  | As a result of the adoption of ASU 2015-07, certain investments measured at fair value using the net asset value (NAV) practical expedient have been removed from the fair value hierarchy but included in the table above in order to permit the reconciliation of the fair value hierarchy to total plan assets.
Equity securities consist primarily of publicly traded U.S. and non-U.S. equities. Publicly traded securities are valued at the last trade or closing price reported in the active market in which the individual securities are traded. Certain equity securities held in commingled funds are valued at unitized net asset value (“NAV”) based on the fair value of the underlying net assets owned by the funds. Alternative investment funds include investments in hedge funds including fund of fund products. Fixed income securities consist primarily of government securities and corporate bonds. They are valued at the closing price in the active market or at quotes obtained from brokers/dealers or pricing services. Certain fixed income securities held within commingled funds are valued at NAV as determined by the custodian of the funds based on the fair value of the underlying net assets of the funds. The Level 3 pension plan assets as of December 31, 2016 included in the table above consist primarily of contracts with insurance companies related to certain international plans. The insurance contracts generally include guarantees in accordance with the policy purchased. Our valuation of Level 3 assets is based on insurance company or third-party actuarial valuations, representing an estimation of the surrender or market values of the insurance contract between the Company and the insurance companies. The Company did not have any such Level 3 pension plan assets as of December 31, 2015. The following table sets forth a summary of changes of the fair value of the Level 3 pension plan assets for the year ended December 31, 2016:
|  |  | 2016
Balance on January 1 |  | $ | —
Additions due to acquisition |  |  | 34.3
Unrealized gains (losses), net |  |  | 2.7
Purchases, sales and settlements, net |  |  | (0.9)
Foreign currency translation |  |  | (2.1)
Balance on December 31 |  | $ | 34.0
The amounts, before tax, included in Accumulated other comprehensive loss at December 31, 2016 and 2015 that have not yet been recognized as expense were as follows:
|  | U.S. |  | International |  |  |  |  |  |
|  | Plans |  | Plans |  | Total
|  |  | 2016 |  |  | 2015 |  |  | 2016 |  |  | 2015 |  |  | 2016 |  |  | 2015
Net loss |  | $ | 194.7 |  | $ | 195.9 |  | $ | 71.0 |  | $ | 60.5 |  | $ | 265.7 |  | $ | 256.4
Net prior service cost |  |  | 10.5 |  |  | 9.0 |  |  | — |  |  | — |  |  | 10.5 |  |  | 9.0
Net transition asset |  |  | — |  |  | — |  |  | — |  |  | (0.1) |  |  | — |  |  | (0.1)
The estimated net loss and prior service cost for the Plans above that will be amortized from Accumulated other comprehensive loss into net periodic benefit cost over the next fiscal year are expected to be $22.9 and $2.7, respectively. The Company made cash contributions to the Plans of $26.2, $24.1, and $23.8 in 2016, 2015, and 2014, respectively, and estimates that, based on current actuarial calculations, it will make aggregate cash contributions to the Plans in 2017 of approximately $25.0, the majority of which will be to the U.S. Plans. The timing and amount of cash contributions in subsequent years will depend on a number of factors, including the investment performance of the Plans’ assets. Benefit payments related to the Plans above, including those amounts to be paid out of Company assets and reflecting future expected service as appropriate, are expected to be as follows:
|  | U.S. |  | International |  |  |
|  | Plans |  | Plans |  | Total |
2017 |  | $ | 23.9 |  | $ | 6.7 |  | $ | 30.6 |
2018 |  |  | 24.9 |  |  | 6.8 |  |  | 31.7 |
2019 |  |  | 26.0 |  |  | 6.4 |  |  | 32.4 |
2020 |  |  | 27.1 |  |  | 6.6 |  |  | 33.7 |
2021 |  |  | 28.1 |  |  | 8.3 |  |  | 36.4 |
2022-2026 |  |  | 151.9 |  |  | 45.9 |  |  | 197.8 |
The Company also has an unfunded Supplemental Employee Retirement Plan (“SERP”), which provides for the payment of the portion of annual pension which cannot be paid from the retirement plan as a result of regulatory limitations on average compensation for purposes of the benefit computation. The obligation related to the SERP is included in the accompanying Consolidated Balance Sheets and in the tables above. Other Postretirement Benefit Plans The Company maintains self-insurance programs for that portion of its health care and workers compensation costs not covered by insurance. The Company also provides certain health care and life insurance benefits to certain eligible retirees in the U.S. through postretirement benefit (“OPEB”) programs. The Company’s share of the cost of such plans for most participants is fixed, and any increase in the cost of such plans will be the responsibility of the retirees. The Company funds the benefit costs for such plans on a pay-as-you-go basis. Since the Company’s obligation for postretirement medical plans is fixed and since the benefit obligation and the net postretirement benefit expense are not material in relation to the Company’s financial condition or results of operations, the Company believes any change in medical costs from that estimated will not have a significant impact on the Company. Summary information on the Company’s OPEB plans as of December 31, 2016 and 2015 is as follows:
|  | 2016 |  | 2015 |
Change in benefit obligation: |  |  |  |  |  |  |
Benefit obligation at beginning of year |  | $ | 13.2 |  | $ | 12.2 |
Service cost |  |  | — |  |  | 0.1 |
Interest cost |  |  | 0.4 |  |  | 0.4 |
Benefits paid |  |  | (0.9) |  |  | (1.2) |
Actuarial loss |  |  | 0.9 |  |  | 1.7 |
Benefit obligation at end of year |  | $ | 13.6 |  | $ | 13.2 |
Amounts recognized on the balance sheet as of December 31: |  |  |  |  |  |  |
Other accrued expenses |  | $ | 1.2 |  | $ | 1.1 |
Accrued pension and postretirement benefit obligations |  |  | 12.4 |  |  | 12.1 |
Unfunded status at end of year |  | $ | 13.6 |  | $ | 13.2 |
Accumulated other comprehensive loss, net |  |  | (3.6) |  |  | (3.5) |
Weighted average assumptions used to determine projected benefit obligations: |  |  |  |  |  |  |
Discount rate |  |  | 3.65 | % |  | 3.71 | %
The accumulated benefit obligation for the Company’s OPEB plans was equal to its projected benefit obligation at December 31, 2016 and 2015.
|  | 2016 |  | 2015 |  | 2014 |
Components of net postretirement benefit expense: |  |  |  |  |  |  |  |  |  |
Service cost |  | $ | — |  | $ | 0.1 |  | $ | 0.1 |
Interest cost |  |  | 0.4 |  |  | 0.4 |  |  | 0.5 |
Amortization of actuarial losses |  |  | 0.7 |  |  | 0.3 |  |  | 0.4 |
Net postretirement benefit expense |  | $ | 1.1 |  | $ | 0.8 |  | $ | 1.0 |
Weighted average assumptions used to determine net postretirement benefit expense: |  |  |  |  |  |  |  |  |  |
Discount rate |  |  | 3.71 | % |  | 3.50 | % |  | 4.15 | %
The health care cost trend rate, which represents the annual rate of covered benefit cost increases assumed for next year, was 8.25% and 8.50% as of December 31, 2016 and 2015, respectively, and is expected to gradually decrease to a rate of 4.75% by calendar year 2024. A one percentage point change in the assumed health care cost trend rate would not result in a material impact on either the postretirement benefit obligation or the postretirement benefit expense. As of December 31, 2016, the amounts before tax for unrecognized net loss, net prior service cost and net transition obligation included in Accumulated other comprehensive loss related to OPEB plans that have not yet been recognized as expense are $5.7, nil and nil, respectively. As of December 31, 2015, the amounts before tax for unrecognized net loss, net prior service cost and net transition obligation in Accumulated other comprehensive loss related to OPEB plans that have not yet been recognized as expense were $5.5, nil and nil, respectively. The estimated amounts before tax for net loss, prior service cost and net transition obligation for the OPEB plans that will be amortized from Accumulated other comprehensive loss into net periodic benefit cost over the next fiscal year are expected to be $0.7, nil and nil, respectively. Benefit payments for the OPEB plan, including those amounts to be paid out of Company assets and reflecting future expected service as appropriate are expected to be between $1.2 and $1.4 per year for the next ten years. Defined Contribution Plans The Company offers various defined contribution plans for certain U.S. and foreign employees. Participation in these plans is based on certain eligibility requirements. The Company matches the majority of employee contributions to the U.S. defined contribution plans with cash contributions up to a maximum of 5% of eligible compensation. The Company provided matching contributions to the U.S. defined contribution plans of approximately $5.0, $4.2 and $3.8 in 2016, 2015 and 2014, respectively.

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