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Pension Plans and Postretirement Benefits | 12 Months Ended
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Dec. 31, 2022
Retirement Benefits [Abstract] |
Pension Plans and Postretirement Benefits | PENSION PLANS AND POSTRETIREMENT BENEFITS We have historically provided defined benefit retirement benefits, primarily through noncontributory pension plans, for most of our regular employees. Certain of our subsidiaries have made other benefits available to certain groups of employees, including postretirement health care and life insurance benefits. For salaried employees, all major U.S. and Canadian defined benefit retirement plans have been closed to new entrants, and benefit accruals have ceased. For hourly employees, certain defined benefit retirement plans have been closed to new entrants. Our funding policy is to fund the plans as recommended by the respective plan actuaries and in accordance with the Employee Retirement Income Security Act of 1974, as amended, or other applicable law. Assuming we continue as a government contractor, our contractual arrangements with the U.S. Government provide for the recovery of contributions to our pension and other postretirement benefit plans covering employees working primarily in our Government Operations segment. Obligations and Funded Status
|  | Pension Benefits Year Ended December 31, |  | Other Benefits Year Ended December 31,
|  | 2022 |  | 2021 |  | 2022 |  | 2021
|  | (In thousands)
Change in benefit obligation: |  |  |  |  |  |  |  |
Benefit obligation at beginning of period |  | $ | 1,308,266 |  |  | $ | 1,414,055 |  |  | $ | 59,301 |  |  | $ | 61,086 |
Service cost |  | 11,116 |  |  | 11,667 |  |  | 650 |  |  | 760 |
Interest cost |  | 30,924 |  |  | 27,170 |  |  | 1,387 |  |  | 1,197 |
Plan participants' contributions |  | 224 |  |  | 199 |  |  | 346 |  |  | 488 |
Amendments |  | 3,100 |  |  | 2,314 |  |  | 261 |  |  | 3,402 |
Settlements |  | (48,777) |  |  | (38,330) |  |  | — |  |  | — |
Actuarial loss (gain) |  | (307,946) |  |  | (45,476) |  |  | (14,747) |  |  | (4,944) |
Foreign currency exchange rate changes |  | (6,564) |  |  | 1,669 |  |  | (921) |  |  | 197 |
Benefits paid |  | (63,365) |  |  | (65,002) |  |  | (3,227) |  |  | (2,885) |
Benefit obligation at end of period |  | $ | 926,978 |  |  | $ | 1,308,266 |  |  | $ | 43,050 |  |  | $ | 59,301 |
Change in plan assets: |  |  |  |  |  |  |  |
Fair value of plan assets at beginning of period |  | $ | 1,256,799 |  |  | $ | 1,281,232 |  |  | $ | 53,512 |  |  | $ | 52,077 |
Actual return on plan assets |  | (263,881) |  |  | 72,030 |  |  | (6,003) |  |  | 2,898 |
Plan participants' contributions |  | 224 |  |  | 199 |  |  | 346 |  |  | 488 |
Company contributions |  | 14,172 |  |  | 6,164 |  |  | 1,032 |  |  | 1,008 |
Settlements |  | (61,416) |  |  | (39,439) |  |  | — |  |  | — |
Foreign currency exchange rate changes |  | (6,842) |  |  | 1,615 |  |  | — |  |  | — |
Benefits paid |  | (63,365) |  |  | (65,002) |  |  | (3,271) |  |  | (2,959) |
Fair value of plan assets at the end of period |  | 875,691 |  |  | 1,256,799 |  |  | 45,616 |  |  | 53,512 |
Funded status |  | $ | (51,287) |  |  | $ | (51,467) |  |  | $ | 2,566 |  |  | $ | (5,789) |
Amounts recognized in the balance sheet consist of: |  |  |  |  |  |  |  |
Prepaid postretirement benefit obligation |  | $ | — |  |  | $ | — |  |  | $ | 22,232 |  |  | $ | 20,122 |
Prepaid pension |  | 9,542 |  |  | 10,573 |  |  | — |  |  | — |
Accrued employee benefits |  | (2,997) |  |  | (3,125) |  |  | (1,509) |  |  | (1,578) |
Accumulated postretirement benefit obligation |  | — |  |  | — |  |  | (18,157) |  |  | (24,333) |
Pension liability |  | (57,832) |  |  | (58,915) |  |  | — |  |  | — |
Accrued benefit liability, net |  | $ | (51,287) |  |  | $ | (51,467) |  |  | $ | 2,566 |  |  | $ | (5,789) |
Amount recognized in accumulated comprehensive income (before taxes): |  |  |  |  |  |  |  |
Prior service cost (credit) |  | $ | 20,363 |  |  | $ | 20,536 |  |  | $ | 2,750 |  |  | $ | 2,520 |
Supplemental information: |  |  |  |  |  |  |  |
Plans with accumulated benefit obligation in excess of plan assets: |  |  |  |  |  |  |  |
Projected benefit obligation |  | $ | 877,431 |  |  | $ | 1,172,881 |  |  | N/A |  | N/A
Accumulated benefit obligation |  | $ | 873,185 |  |  | $ | 1,166,855 |  |  | $ | 17,795 |  |  | $ | 23,503 |
Fair value of plan assets |  | $ | 816,693 |  |  | $ | 1,110,841 |  |  | $ | — |  |  | $ | — |
Plans with plan assets in excess of accumulated benefit obligation: |  |  |  |  |  |  |  |
Projected benefit obligation |  | $ | 49,547 |  |  | $ | 135,385 |  |  | N/A |  | N/A
Accumulated benefit obligation |  | $ | 49,547 |  |  | $ | 135,375 |  |  | $ | 25,255 |  |  | $ | 35,798 |
Fair value of plan assets |  | $ | 58,999 |  |  | $ | 145,958 |  |  | $ | 45,616 |  |  | $ | 53,512 |
We record the service cost component of net periodic benefit cost within Operating income on our consolidated statements of income. For the years ended December 31, 2022, 2021 and 2020, these amounts were $11.8 million, $12.4 million and $11.3 million, respectively. All other components of net periodic benefit cost are included in Other – net on our consolidated statements of income. For the years ended December 31, 2022, 2021 and 2020, these amounts were $(4.0) million, $(92.9) million and $(31.6) million, respectively. Components of net periodic benefit cost included in net income are as follows:
|  | Pension Benefits Year Ended December 31, |  | Other Benefits Year Ended December 31,
|  | 2022 |  | 2021 |  | 2020 |  | 2022 |  | 2021 |  | 2020
|  | (In thousands)
Components of net periodic benefit cost: |  |  |  |  |  |  |  |  |  |  |  |
Service cost |  | $ | 11,116 |  |  | $ | 11,667 |  |  | $ | 10,650 |  |  | $ | 650 |  |  | $ | 760 |  |  | $ | 642 |
Interest cost |  | 30,924 |  |  | 27,170 |  |  | 37,199 |  |  | 1,387 |  |  | 1,197 |  |  | 1,612 |
Expected return on plan assets |  | (83,254) |  |  | (81,778) |  |  | (77,298) |  |  | (2,974) |  |  | (2,891) |  |  | (2,691) |
Amortization of prior service cost |  | 3,257 |  |  | 3,097 |  |  | 3,370 |  |  | 26 |  |  | (178) |  |  | (193) |
Recognized net actuarial loss (gain) |  | 52,202 |  |  | (34,690) |  |  | 6,829 |  |  | (5,616) |  |  | (4,876) |  |  | (458) |
Net periodic benefit cost (income) |  | $ | 14,245 |  |  | $ | (74,534) |  |  | $ | (19,250) |  |  | $ | (6,527) |  |  | $ | (5,988) |  |  | $ | (1,088) |
Net periodic benefit cost related to our pension plans is calculated in accordance with GAAP. In addition, we calculate pension costs in accordance with U.S. cost accounting standards ("CAS") for purposes of cost recovery on our U.S. Government contracts to the extent applicable. See further discussion of CAS pension costs under the heading "Critical Accounting Estimates" in Item 7 of this Annual Report on Form 10-K. Recognized net actuarial losses (gains) consist primarily of our reported actuarial losses (gains), settlements, and the differences between the actual returns on plan assets and the expected returns on plan assets. The benefit obligation of our pension plans as of December 31, 2022 and 2021 increased (decreased) by $(295.1) million and $(43.0) million, respectively, due to changes in the discount rate. In November 2022, we completed the wind-up of our foreign salaried pension benefit plan and settled approximately $48.8 million in benefit obligations. As a result, we recognized pension settlement-related charges of $12.6 million during the year ended December 31, 2022. In December 2021, we purchased a group annuity contract that transferred certain foreign hourly pension benefit obligations of approximately $38.3 million to an insurance company for approximately 400 retirees. Additional Information
|  | Pension Benefits Year Ended December 31, |  | Other Benefits Year Ended December 31,
|  | 2022 |  | 2021 |  | 2022 |  | 2021
|  | (In thousands)
Decrease in accumulated other comprehensive income due to actuarial losses – before taxes |  | $ | (3,100) |  |  | $ | (2,314) |  |  | $ | (261) |  |  | $ | (3,402) |
In the current fiscal year, we have recognized expense (income) in other comprehensive income as a component of net periodic benefit cost of approximately $3.3 million and $0.0 million for our pension benefits and other benefits, respectively. Assumptions
|  | Pension Benefits |  | Other Benefits
|  | 2022 |  | 2021 |  | 2022 |  | 2021
Weighted-average assumptions used to determine net periodic benefit obligations at December 31: |  |  |  |  |  |  |  |
Discount rate |  | 5.42 | % |  | 2.91 | % |  | 5.32 | % |  | 2.85 | %
|  | Pension Benefits |  | Other Benefits
|  | 2022 |  | 2021 |  | 2020 |  | 2022 |  | 2021 |  | 2020
Weighted-average assumptions used to determine net periodic benefit cost for the years ended December 31: |  |  |  |  |  |  |  |  |  |  |  |
Discount rate to determine interest cost |  | 2.42 | % |  | 1.96 | % |  | 2.78 | % |  | 2.42 | % |  | 1.87 | % |  | 2.62 | %
Expected return on plan assets |  | 7.10 | % |  | 6.80 | % |  | 6.95 | % |  | 5.67 | % |  | 5.66 | % |  | 5.66 | %
The expected return on plan assets rate assumptions are based on the long-term expected returns for the investment mix of assets in the portfolio. In setting these rates, we use a building-block approach. Historical real return trends for the various asset classes in the plan's portfolio are combined with anticipated future market conditions to estimate the real rate of return for each asset class. These rates are then adjusted for anticipated future inflation to estimate nominal rates of return for each asset class. The expected rate of return on plan assets is then determined to be the weighted-average nominal return based on the weightings of the asset classes within the total asset portfolio. Our existing other benefit plans are unfunded, with the exception of the NFS postretirement benefit plans. These plans provide health benefits to certain salaried and hourly employees, as well as retired employees, of NFS. All of the assets for these postretirement benefit plans are contributed into a Voluntary Employees' Beneficiary Association trust.
|  | 2022 |  | 2021
Assumed health care cost trend rates at December 31: |  |  |  |
Health care cost trend rate assumed for next year |  | 7.25 | % |  | 7.50 | %
Rates to which the cost trend rate is assumed to decline (ultimate trend rate) |  | 4.50 | % |  | 4.50 | %
Year that the rate reaches ultimate trend rate |  | 2034 |  | 2034
Investment Goals General The overall investment strategy of the pension trusts is to achieve long-term growth of principal, while avoiding excessive risk and to minimize the probability of loss of principal over the long term. The specific investment goals that have been set for the pension trusts, in the aggregate, are (1) to ensure that plan liabilities are met when due and (2) to achieve an investment return on trust assets consistent with a reasonable level of risk. Allocations to each asset class for both domestic and foreign plans are reviewed periodically and rebalanced, if appropriate, to assure the continued relevance of the goals, objectives and strategies. The pension trusts for both our domestic and foreign plans employ a professional investment advisor and a number of professional investment managers whose individual benchmarks are, in the aggregate, consistent with the plan's overall investment objectives. The goals of each investment manager are (1) to meet (in the case of passive accounts) or exceed (for actively managed accounts) the benchmark selected and agreed upon by the manager and the pension trust and (2) to display an overall level of risk in its portfolio that is consistent with the risk associated with the agreed upon benchmark. The investment performance of total portfolios, as well as asset class components, is periodically measured against commonly accepted benchmarks, including the individual investment manager benchmarks. In evaluating investment manager performance, consideration is also given to personnel, strategy, research capabilities, organizational and business matters, adherence to discipline and other qualitative factors that may impact the ability to achieve desired investment results. Domestic Plans We sponsor the following domestic defined benefit pension plans: •BWXT Retirement Plan; •Nuclear Fuel Services, Inc. Retirement Plan for Salaried Employees; and •Nuclear Fuel Services, Inc. Retirement Plan for Hourly Employees. The assets of the domestic pension plans are commingled for investment purposes and held by the trustee in the BWXT Master Trust (the "Master Trust"). For the years ended December 31, 2022 and 2021, the investment returns on domestic plan assets of the Master Trust (net of deductions for management fees) were approximately (22)% and 9%, respectively. The following is a summary of the asset allocations for the Master Trust at December 31, 2022 and 2021 by asset category:
|  | December 31,
|  | 2022 |  | 2021
Asset Category: |  |  |  |
U.S. Government Securities |  | 36 | % |  | 32 | %
Commingled and Mutual Funds |  | 25 | % |  | 29 | %
Real Estate |  | 16 | % |  | 11 | %
Diversified Credit |  | 13 | % |  | 11 | %
Fixed Income (excluding U.S. Government Securities) |  | 5 | % |  | 11 | %
Partnerships with Security Holdings |  | 3 | % |  | 4 | %
Other |  | 2 | % |  | 2 | %
Total |  | 100 | % |  | 100 | %
The target allocation for 2023 for the domestic plans, by asset class, is as follows:
Asset Class: |  |
Fixed Income |  | 45 | %
Equities |  | 28 | %
Other |  | 27 | %
Foreign Plan We sponsor the BWXT Canada Ltd. Bargaining Unit Employees' Pension Plan. We also sponsored the BWXT Canada Ltd. Salaried Non-Union Employees' Retirement Plan until its wind-up in November 2022. The following is a summary of the asset allocations of these plans at December 31, 2022 and 2021 by asset category:
|  | December 31,
|  | 2022 |  | 2021
Asset Category: |  |  |  |
Fixed Income |  | 51 | % |  | 20 | %
Commingled and Mutual Funds |  | 29 | % |  | 11 | %
Cash and Other |  | 20 | % |  | 69 | %
Total |  | 100 | % |  | 100 | %
The target allocation for 2023 for the Canadian plan, by asset class, is as follows:
Asset Class: |  |
Fixed Income |  | 65 | %
Equities |  | 35 | %
Fair Value See Note 14 for a detailed description of fair value measurements and the hierarchy established for valuation inputs. The following is a summary of total assets for our plans measured at fair value at December 31, 2022:
|  | 12/31/2022 |  | Level 1 |  | Level 2 |  | Level 3 |  | Unclassified
|  | (In thousands)
Pension and Other Benefits: |  |  |  |  |  |  |  |  |  |
U.S. Government Securities |  | $ | 305,995 |  |  | $ | 305,995 |  |  | $ | — |  |  | $ | — |  |  | $ | — |
Commingled and Mutual Funds |  | 230,674 |  |  | 42,180 |  |  | — |  |  | — |  |  | 188,494 |
Real Estate |  | 132,867 |  |  | — |  |  | — |  |  | — |  |  | 132,867 |
Diversified Credit |  | 108,363 |  |  | — |  |  | — |  |  | — |  |  | 108,363 |
Fixed Income |  | 95,967 |  |  | 35,563 |  |  | — |  |  | — |  |  | 60,404 |
Partnerships with Security Holdings |  | 25,259 |  |  | — |  |  | — |  |  | — |  |  | 25,259 |
Cash, Cash Equivalents and Accrued Items (1) |  | 22,182 |  |  | — |  |  | — |  |  | — |  |  | 22,182 |
Total Assets |  | $ | 921,307 |  |  | $ | 383,738 |  |  | $ | — |  |  | $ | — |  |  | $ | 537,569 |
(1)Includes items that are not required to be categorized in the fair value hierarchy in order to permit reconciliation of the fair value hierarchy to the fair value of plan assets presented in the Obligations and Funded Status table. The following is a summary of total assets for our plans measured at fair value at December 31, 2021:
|  | 12/31/2021 |  | Level 1 |  | Level 2 |  | Level 3 |  | Unclassified
|  | (In thousands)
Pension and Other Benefits: |  |  |  |  |  |  |  |  |  |
U.S. Government Securities |  | $ | 369,980 |  |  | $ | 365,295 |  |  | $ | 4,685 |  |  | $ | — |  |  | $ | — |
Commingled and Mutual Funds |  | 358,423 |  |  | 77,680 |  |  | — |  |  | — |  |  | 280,743 |
Fixed Income |  | 182,169 |  |  | 31,856 |  |  | 128,829 |  |  | — |  |  | 21,484 |
Diversified Credit |  | 133,508 |  |  | — |  |  | — |  |  | — |  |  | 133,508 |
Real Estate |  | 126,886 |  |  | — |  |  | — |  |  | — |  |  | 126,886 |
Investment Contract (1) |  | 46,817 |  |  | — |  |  | — |  |  | 46,817 |  |  | — |
Partnerships with Security Holdings |  | 46,515 |  |  | — |  |  | — |  |  | — |  |  | 46,515 |
Cash, Cash Equivalents and Accrued Items (2) |  | 46,013 |  |  | — |  |  | — |  |  | — |  |  | 46,013 |
Total Assets |  | $ | 1,310,311 |  |  | $ | 474,831 |  |  | $ | 133,514 |  |  | $ | 46,817 |  |  | $ | 655,149 |
(1)During 2021, we filed for regulatory approval for the wind-up of our foreign salaried pension benefit plan. Based on those participants who elected to receive annuities upon retirement, we purchased a group annuity contract totaling $45.6 million. The wind-up of this plan was completed in 2022. (2)Includes items that are not required to be categorized in the fair value hierarchy in order to permit reconciliation of the fair value hierarchy to the fair value of plan assets presented in the Obligations and Funded Status table. The following is a summary of the changes in the Plans' Level 3 instruments for the years ended December 31, 2022 and 2021:
|  | Year Ended December 31,
|  | 2022 |  | 2021
|  | (In thousands)
Balance at beginning of period |  | $ | 46,817 |  |  | $ | — |
Purchases |  | — |  |  | 45,645 |
Dispositions |  | (35,822) |  |  | — |
Realized gain (loss) |  | (6,988) |  |  | — |
Change in unrealized gain (loss) |  | (652) |  |  | 652 |
Translation |  | (3,355) |  |  | 520 |
Balance at end of period |  | $ | — |  |  | $ | 46,817 |
Cash Flows
|  | Domestic Plans |  | Foreign Plans
|  | Pension Benefits |  | Other Benefits |  | Pension Benefits |  | Other Benefits
|  | (In thousands)
Expected employer contributions to trusts of defined benefit plans: |  |  |  |  |  |  |  |
2023 |  | $ | — |  |  | $ | — |  |  | $ | 2,333 |  |  | N/A
Expected benefit payments: |  |  |  |  |  |  |  |
2023 |  | $ | 62,828 |  |  | $ | 2,660 |  |  | $ | 758 |  |  | $ | 544 |
2024 |  | $ | 64,396 |  |  | $ | 2,654 |  |  | $ | 892 |  |  | $ | 581 |
2025 |  | $ | 65,493 |  |  | $ | 2,601 |  |  | $ | 1,026 |  |  | $ | 626 |
2026 |  | $ | 66,355 |  |  | $ | 2,527 |  |  | $ | 1,157 |  |  | $ | 684 |
2027 |  | $ | 66,992 |  |  | $ | 2,468 |  |  | $ | 1,286 |  |  | $ | 720 |
2028-2032 |  | $ | 333,481 |  |  | $ | 11,398 |  |  | $ | 7,706 |  |  | $ | 3,784 |
Defined Contribution Plans We also provide benefits under the BWXT Thrift Plan (the "Thrift Plan"). The Thrift Plan generally provides for matching employer contributions of 50% of the first 6% of compensation, as defined in the Thrift Plan, contributed by participants, and fully vest and are nonforfeitable after three years of service or upon retirement, death, lay-off or approved disability. These matching employer contributions are made in cash and invested at the employees' discretion. We also provide service-based cash contributions under the Thrift Plan to employees not accruing benefits under our defined benefit plans. Our Canadian plans also include a defined contribution component whereby we make cash, service-based contributions. Amounts charged to expense for employer contributions under our defined contribution plans totaled approximately $37.6 million, $37.5 million and $35.8 million in the years ended December 31, 2022, 2021 and 2020, respectively.

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