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Pension and Post-retirement Plans (Tables) | 12 Months Ended
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Dec. 31, 2022
Retirement Benefits [Abstract] |
Schedule of Changes in Benefit Obligation and Plan Assets to PCLI Pension Plans | The following table sets forth the changes in the benefit obligation and plan assets of our PCLI pension plans and Sonneborn Netherlands plans for the years ended December 31, 2022 and 2021.
|  | Years Ended December 31,
|  | 2022 |  | 2021
|  | (In thousands)
Change in plans' benefit obligations |  |  |  |
Pension plans benefit obligation - beginning of period |  | $ | 120,414 |  |  | $ | 126,620 |
Service cost |  | 1,839 |  |  | 4,455 |
Interest cost |  | 3,086 |  |  | 2,740 |
Actuarial gain |  | (25,605) |  |  | (7,363) |
Benefits paid |  | (2,306) |  |  | (4,211) |
Transfer from other plans |  | 164 |  |  | 706 |
Foreign currency exchange rate changes |  | (7,149) |  |  | (2,533) |
Pension plans benefit obligation - end of year |  | $ | 90,443 |  |  | $ | 120,414 |
Change in pension plans assets |  |  |  |
Fair value of plans assets - beginning of period |  | $ | 119,325 |  |  | $ | 123,950 |
Return on plans assets |  | (26,218) |  |  | (2,228) |
Employer contributions |  | 3,486 |  |  | 3,542 |
Benefits paid |  | (2,306) |  |  | (4,211) |
Transfer payments |  | 164 |  |  | 706 |
Foreign currency exchange rate changes |  | (6,985) |  |  | (2,434) |
Fair value of plans assets - end of year |  | $ | 87,466 |  |  | $ | 119,325 |
Funded status |  |  |  |
Under-funded balance |  | $ | (2,977) |  |  | $ | (1,089) |
Amounts recognized in consolidated balance sheets |  |  |  |
Other long-term liabilities |  | $ | (2,977) |  |  | $ | (1,089) |
Amounts recognized in accumulated other comprehensive income (loss) |  |  |  |
Cumulative actuarial loss |  | $ | (3,872) |  |  | $ | (1) |
Schedule of Projected Benefit Obligation in Excess of Fair Value | The following tables provide information regarding pension plans with a projected benefit obligation and accumulated benefit obligation in excess of the fair value of plan assets:
|  | December 31,
|  | 2022 |  | 2021
|  | (In thousands)
Projected benefit obligation |  | $ | 90,443 |  |  | $ | 35,963 |
Fair value of plan assets |  | $ | 87,466 |  |  | $ | 33,966 |
|  | December 31,
|  | 2022 |  | 2021
|  | (In thousands)
Accumulated benefit obligation |  | $ | 90,443 |  |  | $ | 35,249 |
Fair value of plan assets |  | $ | 87,466 |  |  | $ | 33,966 |
Schedule of Accumulated Benefit Obligation in Excess of Fair Value | The following tables provide information regarding pension plans with a projected benefit obligation and accumulated benefit obligation in excess of the fair value of plan assets:
|  | December 31,
|  | 2022 |  | 2021
|  | (In thousands)
Projected benefit obligation |  | $ | 90,443 |  |  | $ | 35,963 |
Fair value of plan assets |  | $ | 87,466 |  |  | $ | 33,966 |
|  | December 31,
|  | 2022 |  | 2021
|  | (In thousands)
Accumulated benefit obligation |  | $ | 90,443 |  |  | $ | 35,249 |
Fair value of plan assets |  | $ | 87,466 |  |  | $ | 33,966 |
Schedule of Net Periodic Pension Expense | Net periodic pension expense consisted of the following components:
|  | Years Ended December 31,
|  | 2022 |  | 2021 |  | 2020
|  | (In thousands)
Service cost - benefit earned during the period |  | $ | 1,839 |  |  | $ | 4,455 |  |  | $ | 3,929 |
Interest cost on projected benefit obligations |  | 3,086 |  |  | 2,740 |  |  | 2,772 |
Expected return on plans assets |  | (3,223) |  |  | (3,031) |  |  | (4,578) |
Amortization of gain |  | (208) |  |  | (407) |  |  | (422) |
Curtailment |  | — |  |  | — |  |  | (137) |
Contractual termination benefits |  | — |  |  | — |  |  | 915 |
Net periodic pension expense |  | $ | 1,494 |  |  | $ | 3,757 |  |  | $ | 2,479 |
Schedule of Pension Plan Assets | The following table presents the fair values of PCLI’s pension plans’ assets, by level within the fair value hierarchy, as of December 31, 2022 and 2021.
|  | December 31, 2022 |  | December 31, 2021
|  | Level 1 |  | Level 2 |  | Level 3 |  | Total |  | Level 1 |  | Level 2 |  | Level 3 |  | Total
|  | (In thousands)
Equity securities |  | $ | — |  | $ | — |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 6,802 |  |  | $ | — |  |  | $ | 6,802 |
Fixed income |  | 457 |  | 66,295 |  | — |  |  | 66,752 |  |  | 536 |  |  | 78,021 |  |  | — |  |  | 78,557 |
|  | $ | 457 |  | $ | 66,295 |  | $ | — |  |  | $ | 66,752 |  |  | $ | 536 |  |  | $ | 84,823 |  |  | $ | — |  |  | $ | 85,359 |
Schedule of Changes in Benefit Obligation and Plan Assets to Post-Retirement Healthcare Plans | The following table sets forth the changes in the benefit obligation and plan assets of our post-retirement healthcare plans for the years ended December 31, 2022 and 2021:
|  | Years Ended December 31,
|  | 2022 |  | 2021
|  | (In thousands)
Change in plans' benefit obligation |  |  |  |
Post-retirement plans' benefit obligation - beginning of year |  | $ | 34,816 |  |  | $ | 33,478 |
Service cost |  | 2,081 |  |  | 2,324 |
Interest cost |  | 990 |  |  | 782 |
Benefits paid |  | (582) |  |  | (706) |
Actuarial gain |  | (7,884) |  |  | (1,133) |
Foreign currency exchange rate changes |  | (743) |  |  | 71 |
Post-retirement plans' benefit obligation - end of year |  | $ | 28,678 |  |  | $ | 34,816 |
Change in plan assets |  |  |  |
Fair value of plan assets - beginning of year |  | $ | — |  |  | $ | — |
Employer contributions |  | 572 |  |  | 673 |
Participant contributions |  | 10 |  |  | 33 |
Benefits paid |  | (582) |  |  | (706) |
Fair value of plan assets - end of year |  | $ | — |  |  | $ | — |
Funded status |  |  |  |
Under-funded balance |  | $ | (28,678) |  |  | $ | (34,816) |
Amounts recognized in consolidated balance sheets |  |  |  |
Accrued liabilities |  | $ | (1,706) |  |  | $ | (832) |
Other long-term liabilities |  | (26,972) |  |  | (33,984) |
|  | $ | (28,678) |  |  | $ | (34,816) |
Amounts recognized in accumulated other comprehensive income (loss) |  |  |  |
Cumulative actuarial gain (loss) |  | $ | 7,603 |  |  | $ | (271) |
Prior service credit |  | 11,550 |  |  | 15,031 |
Total |  | $ | 19,153 |  |  | $ | 14,760 |
Schedule of Weighted Average Assumptions Used to Determine Benefit Obligations | The weighted average assumptions used to determine end of period benefit obligations:
|  | December 31,
|  | 2022 |  | 2021
Discount rate |  | 4.95%-5.10% |  | 2.29% - 3.10%
Current health care trend rate |  | 6.00%-7.00% |  | 6.00% - 7.25%
Ultimate health care trend rate |  | 4.00%-4.00% |  | 4.00% - 4.50%
Year rate reaches ultimate trend rate |  | 2027-2041 |  | 2023 - 2041
Schedule of Net Periodic Post-Retirement Credit | Net periodic post-retirement credit consisted of the following components:
|  | Years Ended December 31,
|  | 2022 |  | 2021 |  | 2020
|  | (In thousands)
Service cost – benefit earned during the year |  | $ | 2,081 |  |  | $ | 2,324 |  |  | $ | 1,616 |
Interest cost on projected benefit obligations |  | 990 |  |  | 782 |  |  | 870 |
Amortization of prior service credit |  | (3,472) |  |  | (3,481) |  |  | (3,481) |
Amortization of (gain) loss |  | 32 |  |  | 153 |  |  | (83) |
Net periodic post-retirement credit |  | $ | (369) |  |  | $ | (222) |  |  | $ | (1,078) |

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