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RETIREMENT AND DEFERRED COMPENSATION PLANS (Tables)

12 Months Ended

Dec. 31, 2017

RETIREMENT AND DEFERRED COMPENSATION PLANS

Change in the projected benefit obligation, plan assets at fair value and funded status

		Domestic Plans						Foreign Plans
		2017			2016			2017			2016
Change in benefit obligation:
Benefit obligation at beginning of year		$	175,879		$	160,995		$	93,178		$	84,807
Service cost			9,706			9,041			5,526			4,556
Interest cost			7,010			6,776			1,747			1,892
Prior service cost			—			—			1,419			655
Actuarial loss (gain)			21,085			4,278			(2,653)			6,663
Benefits paid			(15,230)			(5,211)			(3,489)			(2,244)
Foreign currency translation adjustment			—			—			13,302			(3,151)
Benefit obligation at end of year		$	198,450		$	175,879		$	109,030		$	93,178

		Domestic Plans						Foreign Plans
		2017			2016			2017			2016
Change in plan assets:
Fair value of plan assets at beginning of year		$	126,246		$	112,934		$	61,912		$	58,517
Actual return on plan assets			18,372			8,414			2,472			2,168
Employer contribution			40,212			10,109			3,824			5,209
Benefits paid			(15,230)			(5,211)			(3,489)			(2,244)
Foreign currency translation adjustment			—			—			8,665			(1,738)
Fair value of plan assets at end of year		$	169,600		$	126,246		$	73,384		$	61,912
Funded status at end of year		$	(28,850)		$	(49,633)		$	(35,646)		$	(31,266)

Schedule of funded status amounts recognized in the Consolidated Balance Sheet

		Domestic Plans						Foreign Plans
		2017			2016			2017			2016
Non-current assets		$	—		$	—		$	297		$	170
Current liabilities			(423)			(302)			(9)			—
Non-current liabilities			(28,427)			(49,331)			(35,934)			(31,436)
		$	(28,850)		$	(49,633)		$	(35,646)		$	(31,266)

Schedule of amounts not recognized as components of periodic benefit cost that are recognized in accumulated other comprehensive loss

		Domestic Plans						Foreign Plans
		2017			2016			2017			2016
Net actuarial loss		$	58,260		$	48,872		$	33,703		$	38,550
Net prior service cost			—			—			5,341			4,342
Tax effects			(20,057)			(18,327)			(12,651)			(13,661)
		$	38,203		$	30,545		$	26,393		$	29,231

Schedule of changes in benefit obligations and plan assets recognized in other comprehensive income

		Domestic Plans
		2017			2016			2015
Current year actuarial (loss) gain		$	(12,593)		$	(4,335)		$	11,048
Amortization of net loss			3,205			3,283			5,404
		$	(9,388)		$	(1,052)		$	16,452

		Foreign Plans
		2017			2016			2015
Current year actuarial (loss) gain		$	2,952		$	(6,251)		$	568
Current year prior service cost			(1,399)			(656)			(821)
Amortization of net loss			1,895			1,540			1,812
Amortization of prior service cost			400			350			256
		$	3,848		$	(5,017)		$	1,815

Schedule of amounts in accumulated other comprehensive loss expected to be recognized as components of periodic benefit cost in 2018

		Domestic Plans			Foreign Plans
Amortization of net loss		$	4,657		$	1,744
Amortization of prior service cost			—			504
		$	4,657		$	2,248

Components of net periodic benefit cost

		Domestic Plans
		2017			2016			2015
Service cost		$	9,706		$	9,041		$	10,016
Interest cost			7,010			6,776			6,355
Expected return on plan assets			(9,880)			(8,471)			(7,590)
Amortization of net loss			3,205			3,283			5,404
Net periodic benefit cost		$	10,041		$	10,629		$	14,185

		Foreign Plans
		2017			2016			2015
Service cost		$	5,526		$	4,556		$	4,570
Interest cost			1,747			1,892			1,654
Expected return on plan assets			(2,409)			(2,181)			(1,792)
Amortization of net loss			1,895			1,540			1,676
Amortization of prior service cost			400			350			256
Net periodic benefit cost		$	7,159		$	6,157		$	6,364
Settlement			—			—			136
Total Net periodic benefit cost		$	7,159		$	6,157		$	6,500

Schedule of projected benefit obligation ("PBO"), ABO, and fair value of plan assets for all pension plans with an ABO in excess of plan assets

		Domestic Plans						Foreign Plans
		2017			2016			2017			2016
Projected benefit obligation		$	11,478		$	175,879		$	89,618		$	84,517
Accumulated benefit obligation			9,291			159,398			65,524			62,913
Fair value of plan assets			—			126,246			54,052			53,082

Schedule of PBO, ABO, and fair value of plan assets for all pension plans with a PBO in excess of plan assets

		Domestic Plans						Foreign Plans
		2017			2016			2017			2016
Projected benefit obligation		$	198,450		$	175,879		$	84,799		$	84,517
Accumulated benefit obligation			178,878			159,398			59,383			62,913
Fair value of plan assets			169,600			126,246			49,233			53,082

Schedule of weighted-average assumptions used to determine benefit obligations and net periodic benefit cost

		Domestic Plans						Foreign Plans
		2017		2016		2015		2017		2016		2015
Weighted-average assumptions used to determine benefit obligations at December 31:
Discount rate		3.55	%	4.05	%	4.24	%	1.62	%	1.65	%	2.10	%
Rate of compensation increase		4.00	%	4.00	%	4.00	%	3.02	%	3.00	%	3.00	%
Weighted-average assumptions used to determine net periodic benefit cost for years ended December 31:
Discount rate		4.05	%	4.24	%	3.83	%	1.65	%	2.10	%	1.90	%
Expected long-term return on plan assets		7.00	%	7.00	%	7.00	%	3.66	%	3.66	%	3.54	%
Rate of compensation increase		4.00	%	4.00	%	4.00	%	3.00	%	3.00	%	3.00	%

Schedule of domestic and foreign pension plan weighted-average asset allocations by asset category

		Domestic Plans Assets				Foreign Plans Assets
		at December 31,				at December 31,
		2017		2016		2017		2016
Equity securities		42	%	48	%	4	%	4	%
Fixed income securities		25	%	28	%	1	%	1	%
Corporate debt securities		—		—		3	%	3	%
Infrastructure		6	%	7	%	—		—
Hedge funds		9	%	11	%	—		—
Money market		13	%	1	%	1	%	3	%
Investment Funds		—		—		91	%	89	%
Real estate		5	%	5	%	—		—
Total		100	%	100	%	100	%	100	%

Summary of fair value of pension plan assets

		Domestic Fair Value Measurement												Foreign Fair Value Measurement
		at December 31, 2017												at December 31, 2017
(In Thousands $)		Total			(Level 1)			(Level 2)			(Level 3)			Total			(Level 1)			(Level 2)			(Level 3)
Cash and Short-term Securities (a)		$	21,644		$	21,644		$	—		$	—		$	432		$	432		$	—		$	—
USD			—			21,644			—			—			—			—			—			—
EUR			—			—			—			—			—			432			—			—
Equity Securities (a)		$	63,799		$	63,799			—			—		$	3,111		$	3,111			—			—
U.S. Large Cap Equities			—			37,456			—			—			—			—			—			—
U.S. Small Cap Equities			—			7,569			—			—			—			—			—			—
International Equities			—			18,774			—			—			—			3,111			—			—
Fixed Income (a&b)		$	27,904		$	27,904			—			—		$	779		$	779			—			—
Corporate debts securities			—			—			—			—		$	2,256		$	2,256			—			—
Euro Corporate Bonds (a)			—			—			—			—			—			2,256			—			—
Investment Funds			—			—			—			—		$	66,807		$	24,810		$	41,997			—
Mutual Funds in Equities (a)			—			—			—			—			—			4,356			—			—
Mutual Funds in Bonds (a)			—			—			—			—			—			19,639			—			—
Mutual Funds Diversified (a&b)			—			—			—			—			—			815			41,997			—
Total Investments in Fair Value Hierarchy		$	113,347		$	113,347		$	—		$	—		$	73,384		$	31,387		$	41,997		$	—
Investments at Net Asset Value per Share			56,253			—			—			—			—			—			—			—
Total Investments		$	169,600		$	113,347		$	—		$	—		$	73,384		$	31,387		$	41,997		$	—

		Domestic Fair Value Measurement												Foreign Fair Value Measurement
		at December 31, 2016												at December 31, 2016
(In Thousands $)		Total			(Level 1)			(Level 2)			(Level 3)			Total			(Level 1)			(Level 2)			(Level 3)
Cash and Short-term Securities (a)		$	821		$	821		$	—		$	—		$	1,585		$	1,585		$	—		$	—
USD			—			821			—			—			—			—			—			—
EUR			—			—			—			—			—			1,585			—			—
Equity Securities (a)		$	54,013		$	54,013			—			—		$	2,539		$	2,539			—			—
U.S. Large Cap Equities			—			32,672			—			—			—			—			—			—
U.S. Small Cap Equities			—			5,929			—			—			—			—			—			—
International Equities			—			15,412			—			—			—			2,539			—			—
Fixed Income (a&b)		$	22,944		$	22,944			—			—		$	680		$	680			—			—
Corporate debts securities			—			—			—			—		$	1,725		$	1,725			—			—
Euro Corporate Bonds (a)			—			—			—			—			—			1,725			—			—
Investment Funds			—			—			—			—		$	55,383		$	21,082		$	34,301			—
Mutual Funds in Equities (a)			—			—			—			—			—			3,393			—			—
Mutual Funds in Bonds (a)			—			—			—			—			—			17,027			—			—
Mutual Funds Diversified (a&b)			—			—			—			—			—			662			34,301			—
Total Investments in Fair Value Hierarchy		$	77,778		$	77,778		$	—		$	—		$	61,912		$	27,611		$	34,301		$	—
Investments at Net Asset Value per Share			48,468			—			—			—			—			—			—			—
Total Investments		$	126,246		$	77,778		$	—		$	—		$	61,912		$	27,611		$	34,301		$	—

(a) Based on third party quotation from financial institution.

(b) Based on observable market transactions.

Schedule of estimated benefit payments relating to defined benefit plans over the next ten years

		Domestic Plans			Foreign Plans
2018		$	9,960		$	2,194
2019			9,922			3,344
2020			10,471			3,510
2021			11,037			3,455
2022			11,634			3,638
2023 - 2027			67,818			30,389

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