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Employee Benefit Plans (Tables)

12 Months Ended

Dec. 31, 2019

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,
​	​	2019			2018		​
Benefit obligation, beginning of year		$	46,038		$	37,584
Employer service cost		​	5,195		​	4,450
Interest cost		​	345		​	278
Plan participants' contributions	​	​	1,613	​	​	1,282	​
Actuarial loss	​	​	6,672	​	​	698	​
Transfer of benefits net of payments from fund	​	​	2,184	​	​	2,268	​
Expenses paid from assets	​	​	(61)	​	​	(51)	​
Translation loss (gain)	​	​	784	​	​	(471)	​
Benefit obligation, end of year	​	​	62,770	​	​	46,038	​
​	​	​	​	​	​	​	​
Fair value of plan assets, beginning of year	​	​	30,368	​	​	24,191	​
Actual return on plan assets	​	​	132	​	​	95	​
Employer contributions	​	​	3,910	​	​	3,133	​
Plan participants' contributions	​	​	1,613	​	​	1,282	​
Transfer of benefits net of payments from fund	​	​	2,184	​	​	1,910	​
Expenses paid from assets	​	​	(61)	​	​	(51)	​
Translation loss (gain)	​	​	516	​	​	(192)	​
Fair value of plan assets, end of year	​	​	38,662	​	​	30,368	​
​	​	​	​	​	​	​	​
Unfunded liability, end of year	​	$	24,108	​	$	15,670	​

Schedule of net periodic benefit cost

The net periodic benefit cost was as follows (in thousands):

​	​	​	​	​	​	​	​	​	​	​
​	​	​					​	​	​	​
​	​	Year Ended  December 31,								​
​		2019		​	2018		​	2017		​
Service cost		$	5,195	​	$	4,450	​	$	2,836	​
Interest cost		​	345	​	​	278	​	​	190
Expected return on plan assets		​	(241)	​	​	(195)	​	​	(138)
Amortization of prior service cost		​	214	​	​	179	​	​	154
Amortization of actuarial losses	​	​	247	​	​	265	​	​	141	​
Net periodic benefit cost		$	5,760	​	$	4,977	​	$	3,183

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 loss were as follows, net of tax (in thousands):

​	​	​	​	​	​	​	​	​	​	​
​		Year Ended December 31,								​
​		2019			2018			2017		​
Pension liability, beginning of year		$	9,146	​	$	8,450	​	$	2,750	​
Plan change		​	—	​	​	—	​	​	1,276	​
Net prior service costs	​	​	(214)	​	​	(179)	​	​	(140)	​
Net loss		​	6,536	​	​	875	​	​	4,564	​
Pension liability, end of year	​	$	15,468	​	$	9,146	​	$	8,450	​

Schedule of expected benefit payments

The following benefit payments, which reflect expected future service, as appropriate, are expected to be paid (in thousands):

​

​	​	​	​	​	​	​	​
2020	​	​	​	​	$	2,082	​
2021	​	​	​	​	​	2,361	​
2022	​	​	​	​	​	2,250	​
2023	​	​	​	​	​	2,293	​
2024	​	​	​	​	​	2,323	​
2025-2028	​	​	​	​	​	14,980	​
Total	​	​	​	​	$	26,289	​

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

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-Publisher FASB
-Name Accounting Standards Codification
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-SubTopic 20
-Section 50
-Paragraph 1
-Subparagraph (a)(b)(c)
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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

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-Name Accounting Standards Codification
-Topic 715
-SubTopic 20
-Section 50
-Paragraph 1
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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

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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

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-Publisher FASB
-Name Accounting Standards Codification
-Topic 715
-SubTopic 20
-Section 50
-Paragraph 1
-Subparagraph (h)
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