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Pension and Post-retirement Plans (Tables)

12 Months Ended

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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