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RETIREMENT AND DEFERRED COMPENSATION PLANS | 12 Months Ended
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Dec. 31, 2022
Retirement Benefits [Abstract] |
RETIREMENT AND DEFERRED COMPENSATION PLANS | RETIREMENT AND DEFERRED COMPENSATION PLANS We have various noncontributory retirement plans covering certain of our domestic and foreign employees. Benefits under our retirement plans are based on participants’ years of service and annual compensation as defined by each plan. Annual cash contributions to fund pension costs accrued under our domestic plans are generally at least equal to the minimum funding amounts required by the Employee Retirement Income Security Act of 1974, as amended (“ERISA”). Certain pension commitments under our foreign plans are also funded according to local requirements or at our discretion. Effective January 1, 2021, our domestic noncontributory retirement plans were closed to new employees and employees who were rehired after December 31, 2020. These employees are instead eligible for additional contribution to their defined contribution 401(k) employee savings plan. All domestic employees with hire/rehire dates prior to January 1, 2021 are still eligible for the domestic pension plans and continue to accrue plan benefits after this date. The following table presents the changes in the benefit obligations and plan assets for the most recent two years for our domestic and foreign plans.
| Domestic Plans |  | Foreign Plans
| 2022 |  | 2021 |  | 2022 |  | 2021
Change in benefit obligation: |  |  |  |  |  |  |
Benefit obligation at beginning of year | $ | 255,457 |  |  | $ | 272,471 |  |  | $ | 123,386 |  |  | $ | 134,426 |
Service cost | 15,784 |  |  | 16,356 |  |  | 7,547 |  |  | 8,159 |
Interest cost | 6,970 |  |  | 6,366 |  |  | 1,388 |  |  | 843 |
Curtailment/Settlement | — |  |  | — |  |  | 68 |  |  | 5 |
Prior service cost | — |  |  | — |  |  | 813 |  |  | — |
Actuarial gain | (92,724) |  |  | (18,526) |  |  | (26,826) |  |  | (6,489) |
Benefits paid | (21,615) |  |  | (21,210) |  |  | (4,615) |  |  | (4,555) |
Foreign currency translation adjustment | — |  |  | — |  |  | (7,762) |  |  | (9,003) |
Benefit obligation at end of year | $ | 163,872 |  |  | $ | 255,457 |  |  | $ | 93,999 |  |  | $ | 123,386 |
| Domestic Plans |  | Foreign Plans
| 2022 |  | 2021 |  | 2022 |  | 2021
Change in plan assets: |  |  |  |  |  |  |
Fair value of plan assets at beginning of year | $ | 193,770 |  |  | $ | 192,034 |  |  | $ | 85,421 |  |  | $ | 85,087 |
Actual return on plan assets | (25,517) |  |  | 22,480 |  |  | (4,897) |  |  | 2,811 |
Employer contribution | 15,513 |  |  | 466 |  |  | 1,871 |  |  | 7,966 |
Benefits paid | (21,615) |  |  | (21,210) |  |  | (4,615) |  |  | (4,555) |
Transfer | — |  |  | — |  |  | — |  |  | 124 |
Foreign currency translation adjustment | — |  |  | — |  |  | (5,257) |  |  | (6,012) |
Fair value of plan assets at end of year | $ | 162,151 |  |  | $ | 193,770 |  |  | $ | 72,523 |  |  | $ | 85,421 |
Funded status at end of year | $ | (1,721) |  |  | $ | (61,687) |  |  | $ | (21,476) |  |  | $ | (37,965) |
The following table presents the funded status amounts recognized in our Consolidated Balance Sheets as of December 31, 2022 and 2021.
| Domestic Plans |  | Foreign Plans
| 2022 |  | 2021 |  | 2022 |  | 2021
Non-current assets | $ | 9,304 |  |  | $ | — |  |  | $ | — |  |  | $ | 1,832 |
Current liabilities | (515) |  |  | (500) |  |  | (31) |  |  | (33) |
Non-current liabilities | (10,510) |  |  | (61,187) |  |  | (21,445) |  |  | (39,764) |
| $ | (1,721) |  |  | $ | (61,687) |  |  | $ | (21,476) |  |  | $ | (37,965) |
The following table presents the amounts not recognized as components of periodic benefit cost that are recognized in accumulated other comprehensive (gain) loss as of December 31, 2022 and 2021.
| Domestic Plans |  | Foreign Plans
| 2022 |  | 2021 |  | 2022 |  | 2021
Net actuarial (gain) loss | $ | (3,338) |  |  | $ | 57,627 |  |  | $ | 11,383 |  |  | $ | 32,269 |
Net prior service cost | — |  |  | — |  |  | 1,150 |  |  | 509 |
Tax effects | 2,271 |  |  | (12,873) |  |  | (5,518) |  |  | (11,049) |
| $ | (1,067) |  |  | $ | 44,754 |  |  | $ | 7,015 |  |  | $ | 21,729 |
Changes in benefit obligations and plan assets recognized in other comprehensive income in 2022, 2021 and 2020 are as follows:
| Domestic Plans
| 2022 |  | 2021 |  | 2020
Current year actuarial gain (loss) | $ | 54,295 |  |  | $ | 28,714 |  |  | $ | (33,335) |
Amortization of net loss | 6,670 |  |  | 10,099 |  |  | 5,684 |
| $ | 60,965 |  |  | $ | 38,813 |  |  | $ | (27,651) |
| Foreign Plans
| 2022 |  | 2021 |  | 2020
Current year actuarial gain (loss) | $ | 19,181 |  |  | $ | 6,257 |  |  | $ | (2,530) |
Current year prior service cost | (818) |  |  | — |  |  | 2,701 |
Transfer actuarial loss | 17 |  |  | — |  |  | — |
Amortization of net loss | 1,688 |  |  | 2,325 |  |  | 2,121 |
Amortization of prior service cost | 177 |  |  | 166 |  |  | 398 |
| $ | 20,245 |  |  | $ | 8,748 |  |  | $ | 2,690 |
Components of net periodic benefit cost:
| Domestic Plans
| 2022 |  | 2021 |  | 2020
Service cost | $ | 15,784 |  |  | $ | 16,356 |  |  | $ | 14,278 |
Interest cost | 6,970 |  |  | 6,366 |  |  | 7,046 |
Expected return on plan assets | (12,912) |  |  | (12,293) |  |  | (12,248) |
Amortization of net loss | 6,670 |  |  | 10,099 |  |  | 5,684 |
Net periodic benefit cost | $ | 16,512 |  |  | $ | 20,528 |  |  | $ | 14,760 |
| Foreign Plans
| 2022 |  | 2021 |  | 2020
Service cost | $ | 7,547 |  |  | $ | 8,159 |  |  | $ | 7,311 |
Interest cost | 1,388 |  |  | 843 |  |  | 1,410 |
Expected return on plan assets | (2,728) |  |  | (2,838) |  |  | (2,620) |
Amortization of net loss | 1,688 |  |  | 2,325 |  |  | 2,121 |
Amortization of prior service cost | 177 |  |  | 166 |  |  | 398 |
Net periodic benefit cost | $ | 8,072 |  |  | $ | 8,655 |  |  | $ | 8,620 |
Curtailment | (24) |  |  | 5 |  |  | (8) |
Total Net periodic benefit cost | $ | 8,048 |  |  | $ | 8,660 |  |  | $ | 8,612 |
The accumulated benefit obligation (“ABO”) for our domestic defined benefit pension plans was $152.4 million and $236.3 million at 2022 and 2021, respectively. The ABO for our foreign defined benefit pension plans was $73.8 million and $96.0 million at December 31, 2022 and 2021, respectively. The following table provides the projected benefit obligation (“PBO”), ABO, and fair value of plan assets for all pension plans with an ABO in excess of plan assets as of December 31, 2022 and 2021.
| Domestic Plans |  | Foreign Plans
| 2022 |  | 2021 |  | 2022 |  | 2021
Projected benefit obligation | $ | 11,025 |  |  | $ | 255,457 |  |  | $ | 54,455 |  |  | $ | 89,595 |
Accumulated benefit obligation | 10,087 |  |  | 236,295 |  |  | 40,481 |  |  | 63,614 |
Fair value of plan assets | — |  |  | 193,770 |  |  | 34,446 |  |  | 49,916 |
The following table provides the PBO, ABO and fair value of plan assets for all pension plans with a PBO in excess of plan assets as of December 31, 2022 and 2021.
| Domestic Plans |  | Foreign Plans
| 2022 |  | 2021 |  | 2022 |  | 2021
Projected benefit obligation | $ | 11,025 |  |  | $ | 255,457 |  |  | $ | 71,730 |  |  | $ | 97,221 |
Accumulated benefit obligation | 10,087 |  |  | 236,295 |  |  | 52,173 |  |  | 69,630 |
Fair value of plan assets | — |  |  | 193,770 |  |  | 47,236 |  |  | 56,228 |
Assumptions:
| Domestic Plans |  | Foreign Plans
| 2022 |  | 2021 |  | 2020 |  | 2022 |  | 2021 |  | 2020
Weighted-average assumptions used to determine benefit obligations at December 31: |  |  |  |  |  |  |  |  |  |  |
Discount rate | 5.15 | % |  | 2.75 | % |  | 2.40 | % |  | 3.69 | % |  | 1.09 | % |  | 0.54 | %
Rate of compensation increase | 3.20 | % |  | 3.17 | % |  | 3.19 | % |  | 3.21 | % |  | 3.05 | % |  | 3.05 | %
Weighted-average assumptions used to determine net periodic benefit cost for years ended December 31: |  |  |  |  |  |  |  |  |  |  |
Discount rate | 2.75 | % |  | 2.40 | % |  | 3.20 | % |  | 1.20 | % |  | 0.66 | % |  | 1.12 | %
Expected long-term return on plan assets | 7.00 | % |  | 7.00 | % |  | 7.00 | % |  | 3.53 | % |  | 3.56 | % |  | 3.59 | %
Rate of compensation increase | 3.20 | % |  | 3.17 | % |  | 4.00 | % |  | 3.20 | % |  | 3.05 | % |  | 3.05 | %
We develop the expected long-term rate of return assumptions based on historical experience and by evaluating input from the plans’ asset managers, including the managers’ review of asset class return expectations and benchmarks, economic indicators and long-term inflation assumptions. In order to determine the 2023 net periodic benefit cost, we expect to use the December 31, 2022 discount rates, December 31, 2022 rates of compensation increase assumptions and the same assumed long-term returns on domestic and foreign plan assets used for the 2022 net periodic benefit cost. Our domestic and foreign pension plan weighted-average asset allocations at December 31, 2022 and 2021 by asset category are as follows: Plan Assets:
| Domestic Plans Assets at December 31, |  | Foreign Plans Assets at December 31,
| 2022 |  | 2021 |  | 2022 |  | 2021
Equity securities | 47 | % |  | 48 | % |  | 5 | % |  | 6 | %
Fixed income securities | 27 | % |  | 27 | % |  | 1 | % |  | 1 | %
Corporate debt securities | — |  |  | — |  |  | 1 | % |  | 2 | %
Infrastructure | 8 | % |  | 8 | % |  | — |  |  | — |
Hedge funds | 10 | % |  | 11 | % |  | — |  |  | — |
Money market | 1 | % |  | 1 | % |  | 1 | % |  | 1 | %
Investment Funds | — |  |  | — |  |  | 92 | % |  | 90 | %
Real estate | 7 | % |  | 5 | % |  | — |  |  | — |
Total | 100 | % |  | 100 | % |  | 100 | % |  | 100 | %
Our investment strategy for our domestic and foreign pension plans is to maximize the long-term rate of return on plan assets within an acceptable level of risk. The investment policy strives to have assets sufficiently diversified so that adverse or unexpected results from one security type will not have an unduly detrimental impact on the entire portfolio and accordingly, establishes a target allocation for each asset category within the portfolio. The domestic plan asset allocation is reviewed on a quarterly basis and the foreign plan asset allocation is reviewed annually. Rebalancing occurs as needed to comply with the investment strategy. The domestic plan target allocation for 2023 is 58% equity securities and 42% fixed income securities and infrastructure. The foreign plan target allocation for 2023 is 100% investment funds. Authoritative guidelines require the categorization of assets and liabilities into three levels based upon the assumptions (inputs) used to price the assets or liabilities. Level 1 provides the most reliable measure of fair value, whereas Level 3 generally requires significant management judgment. The three levels are defined as follows: •Level 1: Unadjusted quoted prices in active markets for identical assets and liabilities. •Level 2: Observable inputs other than those included in Level 1. For example, quoted prices for similar assets or liabilities in active markets or quoted prices for identical assets or liabilities in inactive markets. •Level 3: Unobservable inputs reflecting management’s own assumptions about the inputs used in pricing the asset or liability.
| Domestic Fair Value Measurement at December 31, 2022 |  | Foreign Fair Value Measurement at December 31, 2022
(In Thousands $) | Total |  | (Level 1) |  | (Level 2) |  | (Level 3) |  | Total |  | (Level 1) |  | (Level 2) |  | (Level 3)
Cash and Short-term Securities (a) | $ | 1,260 |  |  | $ | 1,260 |  |  | $ | — |  |  | $ | — |  |  | $ | 516 |  |  | $ | 516 |  |  | $ | — |  |  | $ | — |
USD | — |  |  | 1,260 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
EUR | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 505 |  |  | — |  |  | — |
Others | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 11 |  |  | — |  |  | — |
Equity Securities (a) | $ | 66,338 |  |  | $ | 66,338 |  |  | $ | — |  |  | $ | — |  |  | $ | 3,769 |  |  | $ | 3,769 |  |  | $ | — |  |  | $ | — |
U.S. Large Cap Equities | — |  |  | 37,537 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
U.S. Small Cap Equities | — |  |  | 7,918 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
International Equities | — |  |  | 20,883 |  |  | — |  |  | — |  |  | — |  |  | 3,769 |  |  | — |  |  | — |
Fixed Income (a)(b) | $ | 28,443 |  |  | $ | 28,443 |  |  | $ | — |  |  | $ | — |  |  | $ | 723 |  |  | $ | 723 |  |  | $ | — |  |  | $ | — |
Corporate debts securities | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 1,135 |  |  | $ | 1,135 |  |  | $ | — |  |  | $ | — |
Euro Corporate Bonds (a) | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 1,135 |  |  | — |  |  | — |
Investment Funds | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 66,380 |  |  | $ | 21,952 |  |  | $ | 44,428 |  |  | $ | — |
Mutual Funds in Equities (a) | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 5,221 |  |  | — |  |  | — |
Mutual Funds in Bonds (a) | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 15,901 |  |  | — |  |  | — |
Mutual Funds Diversified (a)(b) | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 830 |  |  | 44,428 |  |  | — |
Total Investments in Fair Value Hierarchy | $ | 96,041 |  |  | $ | 96,041 |  |  | $ | — |  |  | $ | — |  |  | $ | 72,523 |  |  | $ | 28,095 |  |  | $ | 44,428 |  |  | $ | — |
Investments at Net Asset Value per Share | 66,110 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Total Investments | $ | 162,151 |  |  | $ | 96,041 |  |  | $ | — |  |  | $ | — |  |  | $ | 72,523 |  |  | $ | 28,095 |  |  | $ | 44,428 |  |  | $ | — |
| Domestic Fair Value Measurement at December 31, 2021 |  | Foreign Fair Value Measurement at December 31, 2021
(In Thousands $) | Total |  | (Level 1) |  | (Level 2) |  | (Level 3) |  | Total |  | (Level 1) |  | (Level 2) |  | (Level 3)
Cash and Short-term Securities (a) | $ | 1,864 |  |  | $ | 1,864 |  |  | $ | — |  |  | $ | — |  |  | $ | 547 |  |  | $ | 547 |  |  | $ | — |  |  | $ | — |
USD | — |  |  | 1,864 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
EUR | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 539 |  |  | — |  |  | — |
Others | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 8 |  |  | — |  |  | — |
Equity Securities (a) | $ | 82,927 |  |  | $ | 82,927 |  |  | $ | — |  |  | $ | — |  |  | $ | 4,881 |  |  | $ | 4,881 |  |  | $ | — |  |  | $ | — |
U.S. Large Cap Equities | — |  |  | 49,637 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
U.S. Small Cap Equities | — |  |  | 9,112 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
International Equities | — |  |  | 24,178 |  |  | — |  |  | — |  |  | — |  |  | 4,881 |  |  | — |  |  | — |
Fixed Income (a)(b) | $ | 34,584 |  |  | $ | 34,584 |  |  | $ | — |  |  | $ | — |  |  | $ | 772 |  |  | $ | 772 |  |  | $ | — |  |  | $ | — |
Corporate debts securities | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 1,413 |  |  | $ | 1,413 |  |  | $ | — |  |  | $ | — |
Euro Corporate Bonds (a) | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 1,413 |  |  | — |  |  | — |
Investment Funds | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 77,808 |  |  | $ | 26,381 |  |  | $ | 51,427 |  |  | $ | — |
Mutual Funds in Equities (a) | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 4,576 |  |  | — |  |  | — |
Mutual Funds in Bonds (a) | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 20,810 |  |  | — |  |  | — |
Mutual Funds Diversified (a)(b) | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 995 |  |  | 51,427 |  |  | — |
Total Investments in Fair Value Hierarchy | $ | 119,375 |  |  | $ | 119,375 |  |  | $ | — |  |  | $ | — |  |  | $ | 85,421 |  |  | $ | 33,994 |  |  | $ | 51,427 |  |  | $ | — |
Investments at Net Asset Value per Share | 74,395 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Total Investments | $ | 193,770 |  |  | $ | 119,375 |  |  | $ | — |  |  | $ | — |  |  | $ | 85,421 |  |  | $ | 33,994 |  |  | $ | 51,427 |  |  | $ | — |
(a)Based on third party quotation from financial institution. (b)Based on observable market transactions. Contributions Annual cash contributions to fund pension costs accrued under our domestic plans are generally at least equal to the minimum funding amounts required by ERISA. We contributed $15.5 million to our domestic defined benefit plans in 2022 and although we have no minimum funding requirement, we plan to contribute approximately $0.5 million to pay our ongoing SERP annuity contracts in 2023. Contributions to fund pension costs accrued under our foreign plans are made in accordance with local laws or at our discretion. We contributed approximately $1.9 million to our foreign defined benefit plan in 2022 and expect to contribute approximately $0.5 million in 2023. Estimated Future Benefit Payments As of December 31, 2022, we expect the plans to make the following estimated benefit payments relating to our defined benefit plans over the next ten years:
| Domestic Plans |  | Foreign Plans
2023 | $ | 10,184 |  |  | $ | 2,652 |
2024 | 10,948 |  |  | 4,781 |
2025 | 11,241 |  |  | 6,658 |
2026 | 12,743 |  |  | 5,136 |
2027 | 11,828 |  |  | 7,700 |
2028 - 2032 | 70,372 |  |  | 38,262 |
Other Plans We have a non-qualified supplemental pension plan for domestic employees which provides for pension amounts that would have been payable from our principal domestic pension plan if it were not for limitations imposed by income tax regulations. The liability for this plan, which is not funded, was $11.0 million and $14.9 million at December 31, 2022 and 2021, respectively. This amount is included in the liability for domestic plans shown above. We have a defined contribution 401(k) employee savings plan ("401(k) plan") available to substantially all domestic employees. Company matching contributions are made in cash up to a maximum of 3% of the participating employee’s salary subject to income tax regulations. For each of the years ended December 31, 2022, 2021 and 2020, total contributions made to these plans were approximately $5.0 million, $4.5 million and $4.3 million, respectively. As discussed above, domestic employees hired after December 31, 2020 will no longer be eligible for the pension plans and will instead receive an annual Aptar Retirement Savings Account contribution of 5% of their eligible earnings in the 401(k) plan. For the years ended December 31, 2022 and 2021, total contributions for these eligible employees was approximately $2.0 million and $0.7 million, respectively. We have several foreign defined contribution plans, which require us to contribute a percentage of the participating employee’s salary according to local regulations. For each of the years ended December 31, 2022, 2021 and 2020, total contributions made to these plans were approximately $2.9 million, $2.9 million and $2.4 million, respectively. We have no additional postretirement or postemployment benefit plans.

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