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Employee Benefit Plans (Tables) | 12 Months Ended
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Dec. 31, 2018
Employee Benefit Plans |
Schedule of changes in the obligations and plan assets, the funded status and the amounts recorded | Summarized information regarding changes in the obligations and plan assets, the funded status and the amounts recorded were as follows (in thousands):
|  | Year Ended December 31, |
|  | 2018 |  | 2017 |
Benefit obligation, beginning of year |  | $ | 37,584 |  | $ | 23,787 |
Employer service cost |  |  | 4,450 |  |  | 2,836 |
Interest cost |  |  | 278 |  |  | 190 |
Plan participants' contributions |  |  | 1,282 |  |  | 1,101 |
Actuarial loss |  |  | 698 |  |  | 4,514 |
Plan change |  |  | — |  |  | 1,430 |
Transfer of benefits net of payments from fund |  |  | 2,268 |  |  | 2,853 |
Expenses paid from assets |  |  | (51) |  |  | (36) |
Translation (gain) loss |  |  | (471) |  |  | 909 |
Benefit obligation, end of year |  |  | 46,038 |  |  | 37,584 |
Fair value of plan assets, beginning of year |  |  | 24,191 |  |  | 16,699 |
Actual return on plan assets |  |  | 95 |  |  | 88 |
Employer contributions |  |  | 3,133 |  |  | 2,891 |
Plan participants' contributions |  |  | 1,282 |  |  | 1,101 |
Transfer of benefits net of payments from fund |  |  | 1,910 |  |  | 2,853 |
Expenses paid from assets |  |  | (51) |  |  | (36) |
Translation (gain) loss |  |  | (192) |  |  | 595 |
Fair value of plan assets, end of year |  |  | 30,368 |  |  | 24,191 |
Unfunded liability, end of year |  | $ | 15,670 |  | $ | 13,393 |
Schedule of net periodic benefit cost | The net periodic benefit cost was as follows (in thousands):
|  | Year Ended December 31, |
|  | 2018 |  | 2017 |  | 2016 |
Service cost |  | $ | 4,450 |  | $ | 2,836 |  | $ | 1,225 |
Interest cost |  |  | 278 |  |  | 190 |  |  | 76 |
Expected return on plan assets |  |  | (195) |  |  | (138) |  |  | (59) |
Amortization of prior service cost |  |  | 179 |  |  | 154 |  |  | — |
Amortization of actuarial losses |  |  | 265 |  |  | 141 |  |  | — |
Net periodic benefit cost |  | $ | 4,977 |  | $ | 3,183 |  | $ | 1,242 |
Schedule of changes recognized in other comprehensive income (loss) | Other changes in the plans assets and the benefit obligation that is recognized in accumulated other comprehensive income (loss) were as follows, net of tax (in thousands):
|  | Year Ended December 31, |
|  | 2018 |  | 2017 |  | 2016 |
Pension liability, beginning of year |  | $ | 8,450 |  | $ | 2,750 |  | $ | — |
Plan change |  |  | — |  |  | 1,276 |  |  | 506 |
Net prior service costs |  |  | (179) |  |  | (140) |  |  | — |
Net loss |  |  | 875 |  |  | 4,564 |  |  | 2,244 |
Pension liability, end of year |  | $ | 9,146 |  | $ | 8,450 |  | $ | 2,750 |
Schedule of expected benefit payments | The following benefit payments, which reflect expected future service, as appropriate, are expected to be paid (in thousands):
2019 |  |  |  |  | $ | 1,647 |
2020 |  |  |  |  |  | 1,759 |
2021 |  |  |  |  |  | 2,020 |
2022 |  |  |  |  |  | 2,131 |
2023 |  |  |  |  |  | 1,973 |
2024-2027 |  |  |  |  |  | 11,790 |
Total |  |  |  |  | $ | 21,320 |

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- Definition Tabular disclosure of the change in the benefit obligation, fair value of plan assets, and funded status of pension plans or other employee benefit plans. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (a)(b)(c) -URI http://asc.fasb.org/extlink&oid=82843861&loc=d3e1928-114920 + Details
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- Definition Tabular disclosure of the net gain (loss) and net prior service cost or credit recognized in other comprehensive income (loss) for the period for pension plans and/or other employee benefit plans, and reclassification adjustments of other comprehensive income (loss) for the period, as those amounts, including amortization of the net transition asset or obligation, are recognized as components of net periodic benefit cost. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (i) -URI http://asc.fasb.org/extlink&oid=82843861&loc=d3e1928-114920 + Details
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- Definition Tabular disclosure of benefits expected to be paid by pension plans and/or other employee benefit plans in each of the next five fiscal years and in the aggregate for the five fiscal years thereafter. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (f) -URI http://asc.fasb.org/extlink&oid=82843861&loc=d3e1928-114920 + Details
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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://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (h) -URI http://asc.fasb.org/extlink&oid=82843861&loc=d3e1928-114920 + Details
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