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Pension and Other Postretirement Benefit Plans | 12 Months Ended
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Sep. 30, 2022
Retirement Benefits [Abstract] |
Pension and Other Postretirement Benefit Plans | Pension and Other Postretirement Benefit Plans Company-Only Sponsored Plans We sponsor various defined benefit pension and other post retirement plans covering employees of certain U.S. and international subsidiaries. The pension plans provide pension benefits that are based on the employee’s compensation and years of service. Our funding policy varies by country and plan according to applicable local funding requirements and plan-specific funding agreements. The accounting for pension and other post-retirement benefit plans requires the use of assumptions and estimates in order to calculate periodic benefit cost and the value of the plans’ assets and benefit obligations. These assumptions include discount rates, investment returns, and projected salary increases, among others. The discount rates used in valuing the plans' benefit obligations were determined with reference to high quality corporate and government bonds that are appropriately matched to the duration of each plan's obligations. The expected long-term rate of return on plan assets is generally based on using country-specific simulation models which select a single outcome for expected return based on the target asset allocation. The expected long-term rates of return used in the valuation are the annual average returns generated by these assumptions over a 20-year period for each asset class based on the expected long-term rate of return of the underlying assets. The following table sets forth the changes in the plans’ combined net benefit obligation (segregated between plans existing within and outside the U.S.) for the years ended September 30, 2022 and October 1, 2021 (in thousands):
| U.S. Plans |  | Non-U.S. Plans
| September 30, 2022 |  | October 1, 2021 |  | September 30, 2022 |  | October 1, 2021
Net benefit obligation at the beginning of the year | $ | 404,820 |  |  | $ | 437,920 |  |  | $ | 2,375,640 |  |  | $ | 2,388,077 |
Service cost | 236 |  |  | 456 |  |  | 6,480 |  |  | 6,568 |
Interest cost | 10,350 |  |  | 10,221 |  |  | 42,328 |  |  | 38,907 |
Participants’ contributions | — |  |  | — |  |  | 249 |  |  | 212 |
Actuarial gains (1) | (85,067) |  |  | (11,808) |  |  | (651,798) |  |  | (140,670) |
Benefits paid | (25,565) |  |  | (25,582) |  |  | (74,378) |  |  | (74,477) |
Curtailments/settlements/plan amendments | (5,271) |  |  | (6,387) |  |  | (2,641) |  |  | (13,932) |
Acquisition of PA Consulting Plans, net of post-deal transfers (2) | — |  |  | — |  |  | — |  |  | 66,065 |
Effect of exchange rate changes and other, net | — |  |  | — |  |  | (330,414) |  |  | 104,890 |
Net benefit obligation at the end of the year | $ | 299,503 |  |  | $ | 404,820 |  |  | $ | 1,365,466 |  |  | $ | 2,375,640 |
(1)Actuarial gains primarily driven by change in discount rates. (2)See note below change in assets table. The following table sets forth the changes in the combined Fair Value of the plans’ assets (segregated between plans existing within and outside the U.S.) for the years ended September 30, 2022 and October 1, 2021 (in thousands):
| U.S. Plans |  | Non-U.S. Plans
| September 30, 2022 |  | October 1, 2021 |  | September 30, 2022 |  | October 1, 2021
Fair value of plan assets at the beginning of the year | $ | 385,521 |  |  | $ | 382,250 |  |  | $ | 2,203,495 |  |  | $ | 2,043,356 |
Actual (loss) return on plan assets | (68,585) |  |  | 35,152 |  |  | (557,972) |  |  | 60,040 |
Employer contributions | 93 |  |  | 88 |  |  | 33,032 |  |  | 39,085 |
Participants’ contributions | — |  |  | — |  |  | 249 |  |  | 212 |
Gross benefits paid | (25,565) |  |  | (25,582) |  |  | (74,378) |  |  | (74,477) |
Curtailments/settlements/plan amendments | (5,271) |  |  | (6,387) |  |  | (2,641) |  |  | (13,932) |
Acquisition of PA Consulting Plans, net of post-deal transfers | — |  |  | — |  |  | — |  |  | 60,160 |
Effect of exchange rate changes and other, net | — |  |  | — |  |  | (304,160) |  |  | 89,051 |
Fair value of plan assets at the end of the year | $ | 286,193 |  |  | $ | 385,521 |  |  | $ | 1,297,625 |  |  | $ | 2,203,495 |
On March 2, 2021, the Company made a strategic investment in PA Consulting, and as a result acquired a gross pension plan obligation of $1.025 billion and pension assets of $1.018 billion. In the third quarter of fiscal 2021, PA Consulting transferred the majority of the assets and liabilities of its largest pension plan to an insurance company, approximately $960 million each, effectively settling those related assets and liabilities for no impact to net income. Also during fiscal 2022 and 2021, the Company incurred combined curtailment and settlement losses on our defined benefit plans of approxima tely $0.1 million and $2.8 million, respectively, prima rily related to the Ireland, US and UK plans. The following table reconciles the combined funded statuses of the plans recognized in the accompanying Consolidated Balance Sheets at September 30, 2022 and October 1, 2021 (segregated between plans existing within and outside the U.S.) (in thousands):
| U.S. Plans |  | Non-U.S. Plans
| September 30, 2022 |  | October 1, 2021 |  | September 30, 2022 |  | October 1, 2021
Net benefit obligation at the end of the year | $ | 299,503 |  |  | $ | 404,820 |  |  | $ | 1,365,466 |  |  | $ | 2,375,640 |
Fair value of plan assets at the end of the year | 286,193 |  |  | 385,521 |  |  | 1,297,625 |  |  | 2,203,495 |
Underfunded amount recognized at the end of the year | $ | 13,310 |  |  | $ | 19,299 |  |  | $ | 67,841 |  |  | $ | 172,145 |
The following table presents the accumulated benefit obligation at September 30, 2022 and October 1, 2021 (segregated between plans existing within and outside the U.S.) (in thousands):
| U.S. Plans |  | Non-U.S. Plans
| September 30, 2022 |  | October 1, 2021 |  | September 30, 2022 |  | October 1, 2021
Accumulated benefit obligation at the end of the year | $ | 299,347 |  |  | $ | 404,283 |  |  | $ | 1,355,717 |  |  | $ | 2,305,808 |
The following table presents the amounts recognized in the accompanying Consolidated Balance Sheets at September 30, 2022 and October 1, 2021 (segregated between plans existing within and outside the U.S.) (in thousands):
| U.S. Plans |  | Non-U.S. Plans
| September 30, 2022 |  | October 1, 2021 |  | September 30, 2022 |  | October 1, 2021
Prepaid benefit cost included in noncurrent assets | $ | — |  |  | $ | — |  |  | $ | 54,897 |  |  | $ | 48,340 |
Accrued benefit cost included in current liabilities | 83 |  |  | 84 |  |  | 4,359 |  |  | 3,873 |
Accrued benefit cost included in noncurrent liabilities | 13,227 |  |  | 19,215 |  |  | 118,379 |  |  | 216,612 |
Net amount recognized at the end of the year | $ | 13,310 |  |  | $ | 19,299 |  |  | $ | 67,841 |  |  | $ | 172,145 |
The following table presents the significant actuarial assumptions used in determining the funded statuses and the following year's benefit cost of the Company’s U.S. plans for the years ended September 30, 2022, October 1, 2021 and October 2, 2020:
| For the Years Ended
| September 30, 2022 |  | October 1, 2021 |  | October 2, 2020
Discount rates | 4.2% to 5.5% |  | 2.3% to 2.8% |  | 2.0% to 2.7%
Rates of compensation increases | 3.5% |  | 3.5% |  | 3.5%
Expected long-term rates of return on assets | 5.5% to 6.4% |  | 4.7% to 5.1% |  | 4.6% to 4.7%
The following table presents the significant actuarial assumptions used in determining the funded statuses and the following year's benefit cost of the Company’s non-U.S. plans for the years ended September 30, 2022, October 1, 2021 and October 2, 2020:
| For the Years Ended
| September 30, 2022 |  | October 1, 2021 |  | October 2, 2020
Discount rates | 2.4% to 7.4% |  | 0.6% to 6.6% |  | 0.4% to 6.6%
Rates of compensation increases | 2.5% to 9.0% |  | 2.4% to 7.5% |  | 2.7% to 7.5%
Expected long-term rates of return on assets | 3.3% to 7.5% |  | 2.0% to 7.0% |  | 1.8% to 7.0%
The following table presents certain amounts relating to our U.S. plans recognized in accumulated other comprehensive (gain) loss at September 30, 2022, October 1, 2021 and October 2, 2020 (in thousands):
| September 30, 2022 |  | October 1, 2021 |  | October 2, 2020
Arising during the period: |  |  |  |  |
Net actuarial loss (gain) | $ | 578 |  |  | $ | (25,109) |  |  | $ | (900) |
Prior service cost | — |  |  | — |  |  | 1,589
Total | 578 |  |  | (25,109) |  |  | 689
Reclassification adjustments: |  |  |  |  |
Net actuarial losses | (2,157) |  |  | (3,204) |  |  | (2,653) |
Prior service (benefit) | (324) |  |  | (325) |  |  | (244) |
Total | (2,481) |  |  | (3,529) |  |  | (2,897) |
Total | $ | (1,903) |  |  | $ | (28,638) |  |  | $ | (2,208) |
The following table presents certain amounts relating to our non-U.S. plans recognized in accumulated other comprehensive (gain) loss at September 30, 2022, October 1, 2021 and October 2, 2020 (in thousands):
| September 30, 2022 |  | October 1, 2021 |  | October 2, 2020
Arising during the period: |  |  |  |  |
Net actuarial (gain) loss | $ | (78,705) |  |  | $ | (65,547) |  |  | $ | 71,676 |
Prior service cost | — |  |  | — |  |  | — |
Total | (78,705) |  |  | (65,547) |  |  | 71,676 |
Reclassification adjustments: |  |  |  |  |
Net actuarial losses | (5,492) |  |  | (8,761) |  |  | (6,322) |
Prior service (benefit) | (1,066) |  |  | (1,219) |  |  | (1,169) |
Total | (6,558) |  |  | (9,980) |  |  | (7,491) |
Total | $ | (85,263) |  |  | $ | (75,527) |  |  | $ | 64,185 |
The following table presents certain amounts relating to our plans recorded in accumulated other comprehensive loss that have not yet been recognized as components of net periodic benefit cost at September 30, 2022 and October 1, 2021 (segregated between U.S. and non-U.S. plans) (in thousands):
| U.S. Plans |  | Non-U.S. Plans
| September 30, 2022 |  | October 1, 2021 |  | September 30, 2022 |  | October 1, 2021
Net actuarial loss | $ | 37,638 |  |  | $ | 39,217 |  |  | $ | 248,716 |  |  | $ | 328,397 |
Prior service cost | 697 |  |  | 1,021 |  |  | 20,344 |  |  | 25,926 |
Total | $ | 38,335 |  |  | $ | 40,238 |  |  | $ | 269,060 |  |  | $ | 354,323 |
The following table presents the amount of accumulated comprehensive income that will be amortized against earnings as part of our net periodic benefit cost in fiscal 2023 based on 2022 exchange rates (segregated between U.S. and non-U.S. plans) (in thousands):
| U.S. Plans |  | Non-U.S. Plans
Unrecognized net actuarial (gain) or loss | $ | (1,770) |  |  | $ | 5,310 |
Unrecognized prior service cost | 431 |  |  | 1,246 |
Accumulated comprehensive (gain) or loss to be recorded against earnings | $ | (1,339) |  |  | $ | 6,556 |
We consider various factors in developing the estimates for the expected, long-term rates of return on plan assets. These factors include the projected, long-term rates of returns on the various types of assets in which the plans invest, as well as historical returns. In general, investment allocations are determined by each plan’s trustees and/or investment committees. The objectives of the plans’ investment policies are to (i) maximize returns while preserving capital; (ii) provide returns sufficient to meet the current and long-term obligations of the plan as the obligations become due; and (iii) maintain a diversified portfolio of assets so as to reduce the risk associated with having a disproportionate amount of the plans’ total assets invested in any one type of asset, issuer or geography. None of our pension plans hold Jacobs common stock directly (although some plans may hold shares indirectly through investments in mutual funds). The plans’ weighted average asset allocations at September 30, 2022 and October 1, 2021 (the measurement dates used in valuing the plans’ assets and liabilities) were as follows:
| U.S. Plans |  | Non-U.S. Plans
| September 30, 2022 |  | October 1, 2021 |  | September 30, 2022 |  | October 1, 2021
Equity securities | 2 | % |  | 3 | % |  | 15 | % |  | 15 | %
Debt securities | 66 | % |  | 58 | % |  | 49 | % |  | 54 | %
Real estate investments | — | % |  | — | % |  | 11 | % |  | 9 | %
Other | 32 | % |  | 39 | % |  | 25 | % |  | 22 | %
The following table presents the Fair Value of the Company’s Domestic U.S. plan assets at September 30, 2022, segregated by level of Fair Value measurement inputs within the Fair Value hierarchy promulgated by U.S. GAAP (in thousands):
| September 30, 2022
| Fair Value, Determined Using Fair Value Measurement Inputs
| Level 1 |  | Level 2 |  | Level 3 |  | Investments measured at Net Asset Value |  | Total
Equities | $ | 6,708 |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 6,708 |
Domestic bonds | 64,396 |  |  | 106,961 |  |  | — |  |  | — |  |  | 171,357 |
Overseas bonds | — |  |  | 15,200 |  |  | — |  |  | — |  |  | 15,200 |
Cash and equivalents | 19,025 |  |  | — |  |  | — |  |  | — |  |  | 19,025 |
Mutual funds | 73,903 |  |  | — |  |  | — |  |  | — |  |  | 73,903 |
Total | $ | 164,032 |  |  | $ | 122,161 |  |  | $ | — |  |  | $ | — |  |  | $ | 286,193 |
The following table presents the Fair Value of the Company’s non-U.S. plan assets at September 30, 2022, segregated by level of Fair Value measurement inputs within the Fair Value hierarchy promulgated by U.S. GAAP (in thousands):
| September 30, 2022
| Fair Value, Determined Using Fair Value Measurement Inputs
| Level 1 |  | Level 2 |  | Level 3 |  | Investments measured at Net Asset Value |  | Total
Domestic equities | $ | — |  |  | $ | 42,655 |  |  | $ | — |  |  | $ | 1,539 |  |  | $ | 44,194 |
Overseas equities | — |  |  | 74,056 |  |  | — |  |  | 76,813 |  |  | 150,869 |
Domestic bonds | — |  |  | 38,448 |  |  | — |  |  | — |  |  | 38,448 |
Overseas bonds | — |  |  | 532,697 |  |  | — |  |  | 64,897 |  |  | 597,594 |
Cash and equivalents | 9,667 |  |  | 1,835 |  |  | — |  |  | — |  |  | 11,502 |
Real estate | — |  |  | 4,076 |  |  | 102,868 |  |  | 36,959 |  |  | 143,903 |
Insurance contracts | — |  |  | — |  |  | 80,231 |  |  |  |  | 80,231 |
Hedge funds | — |  |  | — |  |  | 138,603 |  |  | 11,568 |  |  | 150,171 |
Mutual funds | — |  |  | 80,713 |  |  | — |  |  | — |  |  | 80,713 |
Total | $ | 9,667 |  |  | $ | 774,480 |  |  | $ | 321,702 |  |  | $ | 191,776 |  |  | $ | 1,297,625 |
The following table presents the Fair Value of the Company’s U.S. plan assets at October 1, 2021, segregated by level of Fair Value measurement inputs within the Fair Value hierarchy promulgated by U.S. GAAP (in thousands):
| October 1, 2021
| Fair Value, Determined Using Fair Value Measurement Inputs
| Level 1 |  | Level 2 |  | Level 3 |  | Investments measured at Net Asset Value |  | Total
Equities | $ | 12,331 |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 12,331 |
Domestic bonds | 74,456 |  |  | 132,138 |  |  | — |  |  | — |  |  | 206,594 |
Overseas bonds | — |  |  | 15,730 |  |  | — |  |  | — |  |  | 15,730 |
Cash and equivalents | 22,634 |  |  | — |  |  | — |  |  | — |  |  | 22,634 |
Mutual funds | 128,232 |  |  | — |  |  | — |  |  | — |  |  | 128,232 |
Total | $ | 237,653 |  |  | $ | 147,868 |  |  | $ | — |  |  | $ | — |  |  | $ | 385,521 |
The following table presents the Fair Value of the Company’s non-U.S. plan assets at October 1, 2021, segregated by level of Fair Value measurement inputs within the Fair Value hierarchy promulgated by U.S. GAAP (in thousands):
| October 1, 2021
| Fair Value, Determined Using Fair Value Measurement Inputs
| Level 1 |  | Level 2 |  | Level 3 |  | Investments measured at Net Asset Value |  | Total
Domestic equities | $ | — |  |  | $ | 86,117 |  |  | $ | — |  |  | $ | 2,662 |  |  | $ | 88,779 |
Overseas equities | — |  |  | 142,243 |  |  | — |  |  | 101,071 |  |  | 243,314 |
Domestic bonds | — |  |  | 48,119 |  |  | — |  |  | — |  |  | 48,119 |
Overseas bonds | — |  |  | 1,049,585 |  |  | — |  |  | 56,616 |  |  | 1,106,201 |
Cash and equivalents | 27,579 |  |  | 1,322 |  |  | — |  |  | — |  |  | 28,901 |
Real estate | — |  |  | 17,319 |  |  | 116,936 |  |  | 53,434 |  |  | 187,689 |
Insurance contracts | — |  |  | — |  |  | 133,802 |  |  | — |  |  | 133,802 |
Hedge funds | — |  |  | — |  |  | 231,319 |  |  | 16,020 |  |  | 247,339 |
Mutual funds | — |  |  | 119,351 |  |  | — |  |  | — |  |  | 119,351 |
Total | $ | 27,579 |  |  | $ | 1,464,056 |  |  | $ | 482,057 |  |  | $ | 229,803 |  |  | $ | 2,203,495 |
The following table summarizes the changes in the Fair Value of the Company’s non-U.S. Pension Plans’ Level 3 assets for the years ended September 30, 2022 and October 1, 2021 (in thousands):
| Real Estate |  | Insurance Contracts |  | Hedge Funds
Balance at Balance at October 2, 2020 | $ | 105,422 |  |  | $ | 67,709 |  |  | $ | 171,730 |
Purchases, sales, and settlements | 6,288 |  |  | 2,413 |  |  | 51,513 |
Realized and unrealized gains | 398 |  |  | 1,448 |  |  | 864 |
Acquisition of PA Consulting Plans, net of post-deal transfers | — |  |  | 60,160 |  |  | — |
Effect of exchange rate changes | 4,828 |  |  | 2,072 |  |  | 7,212 |
Balance at October 1, 2021 | $ | 116,936 |  |  | $ | 133,802 |  |  | $ | 231,319 |
Purchases, sales, and settlements | (8,686) |  |  | (6,312) |  |  | (11,553) |
Realized and unrealized losses | 14,701 |  |  | (24,770) |  |  | (42,964) |
Effect of exchange rate changes | (20,083) |  |  | (22,489) |  |  | (38,199) |
Balance at September 30, 2022 | $ | 102,868 |  |  | $ | 80,231 |  |  | $ | 138,603 |
The following table presents the amount of cash contributions we anticipate making into the plans during fiscal 2023 (in thousands):
| U.S. Plans |  | Non-U.S. Plans
Anticipated cash contributions | $ | — |  |  | $ | 26,651 |
The following table presents the total benefit payments expected to be paid to plan participants during each of the next five fiscal years, and in total for the five years thereafter (in thousands):
| U.S. Plans |  | Non-U.S. Pans
2023 | $ | 30,869 |  |  | $ | 62,922 |
2024 | 28,884 |  |  | 67,058 |
2025 | 28,088 |  |  | 68,129 |
2026 | 27,377 |  |  | 72,069 |
2027 | 26,139 |  |  | 78,254 |
For the periods 2028 through 2032 | 115,872 |  |  | 351,748 |
The following table presents the components of net periodic benefit cost for the Company’s U.S. plans recognized in the accompanying Consolidated Statements of Earnings for the years ended September 30, 2022, October 1, 2021 and October 2, 2020 (in thousands):
| September 30, 2022 |  | October 1, 2021 |  | October 2, 2020
Service cost | $ | 236 |  |  | $ | 456 |  |  | $ | 409 |
Interest cost | 10,350 |  |  | 10,221 |  |  | 12,673 |
Expected return on plan assets | (16,933) |  |  | (15,932) |  |  | (17,670) |
Actuarial loss | 2,861 |  |  | 4,249 |  |  | 3,518 |
Prior service cost | 430 |  |  | 431 |  |  | 323 |
Net pension cost, before special items | $ | (3,056) |  |  | $ | (575) |  |  | $ | (747) |
Curtailment expense/Settlement (gain) loss | (206) |  |  | (64) |  |  | 3,436 |
Total net periodic pension (income) cost recognized | $ | (3,262) |  |  | $ | (639) |  |  | $ | 2,689 |
The following table presents the components of net periodic benefit cost for the Company’s Non-U.S. plans recognized in the accompanying Consolidated Statements of Earnings for the years ended September 30, 2022, October 1, 2021 and October 2, 2020 (in thousands):
| September 30, 2022 |  | October 1, 2021 |  | October 2, 2020
Service cost | $ | 6,480 |  |  | $ | 6,568 |  |  | $ | 5,710 |
Interest cost | 42,328 |  |  | 38,907 |  |  | 39,469 |
Expected return on plan assets | (71,875) |  |  | (90,346) |  |  | (93,407) |
Actuarial loss | 7,147 |  |  | 10,834 |  |  | 7,578 |
Prior service cost | 1,421 |  |  | 1,519 |  |  | 1,405 |
Net pension cost, before special items | $ | (14,499) |  |  | $ | (32,518) |  |  | $ | (39,245) |
Curtailment expense/Settlement loss | 329 |  |  | 2,847 |  |  | 1,341 |
Total net periodic pension (income) cost recognized | $ | (14,170) |  |  | $ | (29,671) |  |  | $ | (37,904) |
The service cost component of net periodic pension income is presented in direct cost of contracts and selling, general and administrative expenses while all other components are presented in miscellaneous income (expense), net on the Consolidated Statements of Earnings for the years presented above. Multiemployer Plans In the U.S. and various other countries, we contribute to trusteed pension plans covering hourly and certain salaried employees under industry-wide agreements. Contributions are based on the hours worked by employees covered under these agreements and are charged to direct costs of contracts on a current basis. With respect to these multiemployer plans, the Company's liability to fund these plans is generally limited to the contributions we are required to make under collective bargaining agreements. Based on our review of our multiemployer pension plans under the guidance provided in ASU 2011-09— Compensation-Retirement Benefits-Multiemployer Plans, we have concluded that none of the multiemployer pension plans into which we contribute are individually significant to our Consolidated Financial Statements. The following table presents the Company’s contributions to these multiemployer plans for the years ended September 30, 2022, October 1, 2021 and October 2, 2020 (in thousands):
| September 30, 2022 |  | October 1, 2021 |  | October 2, 2020
Europe | $ | 1,548 |  |  | $ | 1,713 |  |  | $ | 1,922 |
United States | 11,038 |  |  | 11,316 |  |  | 6,637 |
Contributions to multiemployer pension plans | $ | 12,586 |  |  | $ | 13,029 |  |  | $ | 8,559 |

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