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Employee Benefit Plans (Tables)

12 Months Ended

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

X

- 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

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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

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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

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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

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