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RETIREMENT ANNUITY AND GUARANTEED CONTINUOUS EMPLOYMENT PLANS | 12 Months Ended
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Dec. 31, 2020
RETIREMENT ANNUITY AND GUARANTEED CONTINUOUS EMPLOYMENT PLANS |
RETIREMENT ANNUITY AND GUARANTEED CONTINUOUS EMPLOYMENT PLANS | NOTE 12 – RETIREMENT ANNUITY AND GUARANTEED CONTINUOUS EMPLOYMENT PLANS The Company maintains a number of defined benefit and defined contribution plans to provide retirement benefits for employees. These plans are maintained and contributions are made in accordance with the Employee Retirement Income Security Act of 1974 ("ERISA"), local statutory law or as determined by the Board of Directors. The plans generally provide benefits based upon years of service and compensation. Pension plans are funded except for a domestic non-qualified pension plan for certain key employees and certain foreign plans. The Company uses a December 31 measurement date for its plans. The Company does not have, and does not provide for, any postretirement or postemployment benefits other than pensions and certain non-U.S. statutory termination benefits. Defined Benefit Plans Contributions are made in amounts sufficient to fund current service costs on a current basis and to fund past service costs, if any, over various amortization periods. Obligations and Funded Status ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | December 31,
​ | ​ | 2020 | ​ | 2019
​ | ​ | U.S. pension | ​ | Non-U.S. | ​ | U.S. pension | ​ | Non-U.S.
​ |  | plans |  | pension plans |  | plans |  | pension plans
Change in benefit obligations |  | ​ |  |  | ​ |  |  | ​ |  |  | ​ |
Benefit obligations at beginning of year | ​ | $ | 492,511 | ​ | $ | 176,858 | ​ | $ | 438,945 | ​ | $ | 168,811
Service cost | ​ |  | 156 | ​ |  | 3,140 | ​ |  | 140 | ​ |  | 2,908
Interest cost | ​ |  | 14,670 | ​ |  | 2,755 | ​ |  | 18,610 | ​ |  | 3,739
Plan participants' contributions | ​ |  | — | ​ |  | 142 | ​ |  | — | ​ |  | 153
Acquisitions & other adjustments | ​ |  | — | ​ |  | 11 | ​ |  | — | ​ |  | (1,864)
Actuarial (gain) loss (1) | ​ |  | 100,346 | ​ |  | 7,161 | ​ |  | 58,842 | ​ |  | 10,653
Benefits paid | ​ |  | (10,105) | ​ |  | (7,064) | ​ |  | (24,026) | ​ |  | (8,961)
Settlements/curtailments (2) | ​ |  | (39,632) | ​ |  | (2,701) | ​ |  | — | ​ |  | (1,256)
Currency translation | ​ |  | — | ​ |  | 9,839 | ​ |  | — | ​ |  | 2,675
Benefit obligations at end of year | ​ |  | 557,946 | ​ |  | 190,141 | ​ |  | 492,511 | ​ |  | 176,858
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Change in plan assets | ​ |  | ​ | ​ |  | ​ | ​ |  |  | ​ |  |
Fair value of plan assets at beginning of year | ​ |  | 589,551 | ​ |  | 105,673 | ​ |  | 512,078 | ​ |  | 100,187
Actual return on plan assets | ​ |  | 72,596 | ​ |  | 8,403 | ​ |  | 100,744 | ​ |  | 9,743
Employer contributions | ​ |  | — | ​ |  | 2,818 | ​ |  | — | ​ |  | 2,210
Plan participants' contributions | ​ |  | — | ​ |  | 142 | ​ |  | — | ​ |  | 153
Acquisitions & other adjustments | ​ |  | — | ​ |  | — | ​ |  | — | ​ |  | (2,651)
Benefits paid | ​ |  | (8,875) | ​ |  | (4,403) | ​ |  | (23,271) | ​ |  | (6,120)
Settlements (2) | ​ |  | (35,248) | ​ |  | (633) | ​ |  | — | ​ |  | (920)
Currency translation | ​ |  | — | ​ |  | 5,058 | ​ |  | — | ​ |  | 3,071
Fair value of plan assets at end of year | ​ |  | 618,024 | ​ |  | 117,058 | ​ |  | 589,551 | ​ |  | 105,673
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Funded status at end of year | ​ |  | 60,078 | ​ |  | (73,083) | ​ |  | 97,040 | ​ |  | (71,185)
Unrecognized actuarial net loss | ​ |  | 108,873 | ​ |  | 28,637 | ​ |  | 67,050 | ​ |  | 28,543
Unrecognized prior service cost | ​ |  | — | ​ |  | 389 | ​ |  | — | ​ |  | 457
Unrecognized transition assets, net | ​ |  | — | ​ |  | 27 | ​ |  | — | ​ |  | 30
Net amount recognized | ​ | $ | 168,951 | ​ | $ | (44,030) | ​ | $ | 164,090 | ​ | $ | (42,155)
​
(1) | Actuarial losses in 2020 were primarily the result of a decrease in the Company’s U.S. pension plan discount rate from 3.4% in 2019 to 2.2% in 2020.
(2) | Settlements in 2020 resulting from lump sum pension payments.
The after-tax amounts of unrecognized actuarial net loss, prior service costs and transition assets included in Accumulated other comprehensive loss at December 31, 2020 were $101,478, $273 and $19, respectively. The actuarial loss represents changes in the estimated obligation not yet recognized in the Consolidated Income Statement. In March 2020, the Company approved an amendment to terminate the Lincoln Electric Company Retirement Annuity Program (“RAP”) plan effective as of December 31, 2020. The Company provided notice to participants of the intent to terminate the plan and applied for a determination letter. Pension obligations will be distributed through a combination of lump sum payments to eligible plan participants and through the purchase of a group annuity contract. During the year ended December 31, 2020 the asset allocation for RAP plan assets were adjusted in anticipation of the plan termination. Upon settlement of the pension obligations in the second half of 2021, the Company will reclassify unrecognized actuarial gains or losses, currently recorded in AOCI to the Company's Consolidated Statements of Income as settlement charges. As of December 31, 2020, the Company had unrecognized losses related to the plan of $106,377. The Company anticipates the termination process will be substantially complete by the end of 2021. Amounts Recognized in Consolidated Balance Sheets ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | December 31,
​ | ​ | 2020 | ​ | 2019
​ | ​ | U.S. pension | ​ | Non-U.S. | ​ | U.S. pension | ​ | Non-U.S.
​ |  | plans |  | Pension plans |  | plans |  | pension plans
Prepaid pensions (1) | ​ | $ | 71,402 | ​ | $ | — | ​ | $ | 111,879 | ​ | $ | —
Accrued pension liability, current (2) | ​ |  | (726) | ​ | ​ | (3,050) | ​ |  | (739) | ​ |  | (2,847)
Accrued pension liability, long-term (3) | ​ |  | (10,598) | ​ | ​ | (70,033) | ​ |  | (14,100) | ​ |  | (68,338)
Accumulated other comprehensive loss, excluding tax effects | ​ |  | 108,873 | ​ | ​ | 29,053 | ​ |  | 67,050 | ​ |  | 29,030
Net amount recognized in the balance sheets | ​ | $ | 168,951 | ​ | $ | (44,030) | ​ | $ | 164,090 | ​ | $ | (42,155)
​
(1) | Included in Other assets.
(2) | Included in Other current liabilities.
(3) | Included in Other liabilities.
Components of Pension Cost for Defined Benefit Plans ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Year Ended December 31,
​ | ​ | 2020 | ​ | 2019 | ​ | 2018
​ | ​ | U.S. pension | ​ | Non-U.S. | ​ | U.S. pension | ​ | Non-U.S. | ​ | U.S. pension | ​ | Non-U.S.
​ |  | plans |  | pension plans |  | plans |  | pension plans |  | plans |  | pension plans
Service cost | ​ | $ | 156 | ​ | $ | 3,140 | ​ | $ | 140 | ​ | $ | 2,908 | ​ | $ | 139 | ​ | $ | 3,252
Interest cost | ​ |  | 14,670 | ​ |  | 2,755 | ​ |  | 18,610 | ​ |  | 3,739 | ​ |  | 18,084 | ​ |  | 3,703
Expected return on plan assets | ​ |  | (23,377) | ​ |  | (4,217) | ​ |  | (24,980) | ​ |  | (4,430) | ​ |  | (27,052) | ​ |  | (5,057)
Amortization of prior service cost | ​ |  | — | ​ |  | 57 | ​ |  | — | ​ |  | 58 | ​ |  | — | ​ |  | 1
Amortization of net loss | ​ |  | 1,346 | ​ |  | 1,986 | ​ |  | 1,654 | ​ |  | 2,296 | ​ |  | 1,498 | ​ |  | 2,211
Settlement charges (1) | ​ |  | 8,118 | ​ |  | 237 | ​ |  | — | ​ |  | 266 | ​ |  | 6,686 | ​ |  | (397)
Defined benefit plans | ​ | $ | 913 | ​ | $ | 3,958 | ​ | $ | (4,576) | ​ | $ | 4,837 | ​ | $ | (645) | ​ | $ | 3,713
​
(1) | Pension settlement charges resulting from lump sum pension payments.
The components of Pension cost for defined benefit plans, other than service cost, are included in Other income (expense) in the Company’s Consolidated Statements of Income. Pension Plans with Accumulated Benefit Obligations in Excess of Plan Assets ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | December 31,
​ | ​ | 2020 | ​ | 2019
​ | ​ | U.S. pension | ​ | Non-U.S. | ​ | U.S. pension | ​ | Non-U.S.
​ |  | plans |  | pension plans |  | plans |  | pension plans
Projected benefit obligation | ​ | $ | 11,278 | ​ | $ | 144,576 | ​ | $ | 14,794 | ​ | $ | 169,455
Accumulated benefit obligation | ​ |  | 10,887 | ​ |  | 140,169 | ​ |  | 14,521 | ​ |  | 164,203
Fair value of plan assets | ​ |  | — | ​ |  | 71,285 | ​ |  | — | ​ |  | 98,434
​ The total accumulated benefit obligation for all plans was $742,284 as of December 31, 2020 and $663,163 as of December 31, 2019. Benefit Payments for Plans Benefits expected to be paid for the plans are as follows: ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | U.S. pension | ​ | Non-U.S.
​ |  | Plans |  | pension plans
Estimated Payments | ​ | ​ | ​ | ​ | ​ | ​
2021 | ​ | $ | 559,078 | ​ | $ | 8,968
2022 | ​ |  | 733 | ​ |  | 8,213
2023 | ​ |  | 2,413 | ​ |  | 7,846
2024 | ​ |  | 788 | ​ |  | 8,988
2025 | ​ |  | 1,054 | ​ |  | 9,167
2026 through 2030 | ​ |  | 5,321 | ​ |  | 40,379
​ Assumptions Weighted average assumptions used to measure the benefit obligation for the Company’s significant defined benefit plans as of December 31, 2020 and 2019 were as follows: ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | December 31, |
​ | ​ | 2020 | ​ | 2019 |
​ | ​ | U.S. pension | ​ | Non-U.S. | ​ | U.S. pension | ​ | Non-U.S. |
​ |  | plans |  | pension plans |  | plans |  | pension plans |
Discount Rate |  | 2.2 | % | 1.3 | % | 3.4 | % | 1.7 | %
Rate of increase in compensation |  | 2.5 | % | 2.7 | % | 2.5 | % | 2.6 | %
​ Weighted average assumptions used to measure the net periodic benefit cost for the Company’s significant defined benefit plans for each of the three years ended December 31 were as follows: ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | December 31, |
​ | ​ | 2020 | ​ | 2019 | ​ | 2018 |
​ | ​ | U.S. pension | ​ | Non-U.S. | ​ | U.S. pension | ​ | Non-U.S. | ​ | U.S. pension | ​ | Non-U.S. |
​ |  | plans |  | pension plans |  | plans |  | pension plans |  | plans |  | pension plans |
Discount rate |  | 3.4 | % | 1.7 | % | 4.4 | % | 2.3 | % | 3.7 | % | 2.0 | %
Rate of increase in compensation |  | 2.5 | % | 2.6 | % | 2.5 | % | 2.8 | % | 2.5 | % | 2.7 | %
Expected return on plan assets |  | 4.0 | % | 4.1 | % | 5.0 | % | 4.5 | % | 5.0 | % | 4.6 | %
​ To develop the discount rate assumptions, the Company refers to the yield derived from matching projected pension payments with maturities of bonds rated AA or an equivalent quality. The expected long-term rate of return assumption is based on the weighted average expected return of the various asset classes in the plans’ portfolio and the targeted allocation of plan assets. The asset class return is developed using historical asset return performance as well as current market conditions such as inflation, interest rates and equity market performance. The rate of compensation increase is determined by the Company based upon annual reviews. Pension Plans’ Assets The primary objective of the pension plans’ investment policy is to ensure sufficient assets are available to provide benefit obligations when such obligations mature. Investment management practices must comply with ERISA or any other applicable regulations and rulings. The overall investment strategy for the defined benefit pension plans’ assets is to achieve a rate of return over a normal business cycle relative to an acceptable level of risk that is consistent with the long-term objectives of the portfolio. Excluding the RAP plan assets, the target allocation for plan assets is 10% to 20% equity securities and 80% to 90% debt securities. The following table sets forth, by level within the fair value hierarchy, the pension plans’ assets as of December 31, 2020: ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Pension Plans' Assets at Fair Value as of December 31, 2020
​ | ​ | Quoted Prices in | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Active Markets | ​ | ​ | ​ | ​ | Significant | ​ | ​ | ​
​ | ​ | for Identical | ​ | Significant Other | ​ | Unobservable | ​ | ​ | ​
​ | ​ | Assets | ​ | Observable Inputs | ​ | Inputs | ​ | ​ | ​
​ |  | (Level 1) |  | (Level 2) |  | (Level 3) |  | Total
Cash and cash equivalents | ​ | $ | 9,162 | ​ | $ | — | ​ | $ | — | ​ | $ | 9,162
Fixed income securities (1) | ​ |  | ​ | ​ |  | ​ | ​ |  | ​ | ​ |  | ​
U.S. government bonds | ​ |  | 24,257 | ​ |  | — | ​ |  | — | ​ |  | 24,257
Corporate debt and other obligations | ​ |  | — | ​ |  | 213,227 | ​ |  | — | ​ |  | 213,227
Investments measured at NAV (2) | ​ |  | ​ | ​ |  | ​ | ​ |  | ​ | ​ |  | ​
Common trusts and 103-12 investments (3) | ​ |  | ​ | ​ |  | ​ | ​ |  | ​ | ​ |  | 460,474
Private equity funds (4) | ​ |  | ​ | ​ |  | ​ | ​ |  | ​ | ​ |  | 27,962
Total investments at fair value | ​ | $ | 33,419 | ​ | $ | 213,227 | ​ | $ | — | ​ | $ | 735,082
​ The following table sets forth, by level within the fair value hierarchy, the pension plans’ assets as of December 31, 2019: ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Pension Plans' Assets at Fair Value as of December 31, 2019
​ | ​ | Quoted Prices | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | in Active Markets | ​ | ​ | ​ | ​ | Significant | ​ | ​ | ​
​ | ​ | for Identical | ​ | Significant Other | ​ | Unobservable | ​ | ​ | ​
​ | ​ | Assets | ​ | Observable Inputs | ​ | Inputs | ​ | ​ | ​
​ |  | (Level 1) |  | (Level 2) |  | (Level 3) |  | Total
Cash and cash equivalents | ​ | $ | 11,263 | ​ | $ | — | ​ | $ | — | ​ | $ | 11,263
Fixed income securities (1) | ​ |  |  | ​ |  |  | ​ |  |  | ​ |  |
U.S. government bonds | ​ |  | 46,048 | ​ |  | — | ​ |  | — | ​ |  | 46,048
Corporate debt and other obligations | ​ |  | — | ​ |  | 482,203 | ​ |  | — | ​ |  | 482,203
Investments measured at NAV (2) | ​ |  |  | ​ |  |  | ​ |  |  | ​ |  |
Common trusts and 103-12 investments (3) | ​ |  | ​ | ​ |  |  | ​ |  |  | ​ |  | 124,389
Private equity funds (4) | ​ |  | ​ | ​ |  |  | ​ |  |  | ​ |  | 31,321
Total investments at fair value | ​ | $ | 57,311 | ​ | $ | 482,203 | ​ | $ | — | ​ | $ | 695,224
​
(1) | Fixed income securities are primarily comprised of governmental and corporate bonds directly held by the plans. Governmental and corporate bonds are valued using both market observable inputs for similar assets that are traded on an active market and the closing price on the active market on which the individual securities are traded.
(2) | Certain assets that are measured at fair value using the net asset value ("NAV") practical expedient have not been classified in the fair value hierarchy.
(3) | Common trusts and 103-12 investments (collectively "Trusts") are comprised of a number of investment funds that invest in a diverse portfolio of assets including equity securities, corporate and governmental bonds, equity and credit indexes and money markets. Trusts are valued at the NAV as determined by their custodian. NAV represents the accumulation of the unadjusted quoted close prices on the reporting date for the underlying investments divided by the total shares outstanding at the reporting dates.
(4) | Private equity funds consist of four funds seeking capital appreciation by investing in private equity investment partnerships and venture capital companies. Private equity fund valuations are based on the NAV of the underlying assets. Funds are comprised of unrestricted and restricted publicly traded securities and privately held securities. Unrestricted securities are valued at the closing market price on the reporting date. Restricted securities may be
| valued at a discount from such closing public market price, depending on facts and circumstances. Privately held securities are valued at fair value as determined by the fund directors and general partners.
Supplemental Executive Retirement Plan The Company maintained a domestic unfunded Supplemental Executive Retirement Plan ("SERP") under which non-qualified supplemental pension benefits are paid to certain employees in addition to amounts received under the Company’s qualified retirement plan which is subject to IRS limitations on covered compensation. The annual cost of this program has been included in the determination of total net pension costs shown above and was $1,225, $576 and $1,268 in 2020, 2019 and 2018, respectively. The projected benefit obligation associated with this plan is also included in the pension disclosure shown above and was $8,194, $12,202 and $12,183 at December 31, 2020, 2019 and 2018, respectively. Defined Contribution Plans Substantially all U.S. employees are covered under defined contribution plans. In October 2016, the Company announced a plan redesign of the Savings Plan that was effective January 1, 2017. The Savings Plan provides that eligible employees receive up to 6% of employees’ annual compensation through Company matching contributions of 100% of the first 3% of employee compensation contributed to the plan, and automatic Company contributions equal to 3% of annual compensation. In addition, certain employees affected by the RAP freeze in 2016 are also eligible to receive employer contributions equal to 6% of annual compensation for a minimum period of five years or to the end of the year in which they complete thirty years of service. Effective January 1, 2017, the Company created The Lincoln Electric Company Restoration Plan (“Restoration Plan”). The Restoration Plan is a domestic unfunded plan maintained for the purpose of providing certain employees the ability to fully participate in standard employee retirement offerings, which are limited by IRS regulations on covered compensation. The annual costs recognized for defined contribution plans were $22,593, $24,835 and $26,477 in 2020, 2019 and 2018, respectively. Other Benefits The Cleveland, Ohio, area operations have a Guaranteed Continuous Employment Plan covering substantially all employees which, in general, provides that the Company will provide work for at least 75% of every standard work week (presently 40 hours). This plan does not guarantee employment when the Company’s ability to continue normal operations is seriously restricted by events beyond the control of the Company. The Company has reserved the right to terminate this plan effective at the end of a calendar year by giving notice of such termination not less than six months prior to the end of such year.

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