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Retirement Benefits | 3 Months Ended
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Mar. 31, 2021
Retirement Benefits [Abstract] |
Retirement Benefits | 15. RETIREMENT BENEFITS The Company maintains both qualified and non-qualified defined benefit pension plans for its U.S. employees employed prior to April 1, 2010. Generally, the Company computes the benefits based on average earnings over a period prescribed by the plans and credited length of service. The Company’s non-qualified defined benefit pension plan provided compensating pension benefits for participants whose benefits have been curtailed under the qualified plan due to Internal Revenue Code limitations. Effective January 1, 2018, participants of the Company’s non-qualified defined benefit pension plan may no longer accrue additional service benefits. Net periodic benefit cost for U.S. employees included the following components for the periods indicated:
Pension Benefits | Three Months Ended
| March 31,
(Dollars in thousands) | 2021 |  | 2020
Service cost | $ | 2,738 |  | $ | 4,011
Interest cost |  | 1,999 |  |  | 2,483
Expected return on plan assets |  | (5,580) |  |  | (5,197)
Amortization of net (income) loss |  | 2,730 |  |  | 1,213
Net periodic benefit cost | $ | 1,887 |  | $ | 2,510
Other Benefits | Three Months Ended
| March 31,
(Dollars in thousands) | 2021 |  | 2020
Service cost | $ | 281 |  | $ | 141
Interest cost |  | 181 |  |  | 215
Amortization of prior service cost |  | (144) |  |  | (48)
Net periodic benefit cost | $ | 318 |  | $ | 308
The service cost component of net periodic benefit costs is included within other underwriting expenses on the consolidated statement of operations and comprehensive income (loss). In accordance with ASU 2017-07, other staff compensation costs are also primarily recorded within this line item. The Company did no t make any contributions to the qualified pension benefit plan for the three months ended March 31, 2021 and 2020, respectively.

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- Definition The entire disclosure for an entity's employee compensation and benefit plans, including, but not limited to, postemployment and postretirement benefit plans, defined benefit pension plans, defined contribution plans, non-qualified and supplemental benefit plans, deferred compensation, share-based compensation, life insurance, severance, health care, unemployment and other benefit plans. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -URI http://asc.fasb.org/topic&trid=2228938 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 712 -URI http://asc.fasb.org/topic&trid=2197446 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 710 -URI http://asc.fasb.org/topic&trid=2127225 Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -URI http://asc.fasb.org/topic&trid=2235017 + Details
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