13)	Pension Plans

As a result of the acquisition of Newport, the Company has assumed all assets and liabilities of Newport’s defined benefit pension plans, which covers substantially all of its full-time employees in France, Germany, Israel and Japan. In addition, there are certain pension liabilities relating to former employees in the United Kingdom. The German plan is unfunded, as permitted under the plan and applicable laws. The net periodic benefit costs were immaterial for both the three month periods ended March 31, 2018 and 2017. The Company’s contributions to these plans for both the three month period ended March 31, 2018 and 2017, as required by local pension accounting laws, were immaterial.