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Benefit Plans | 12 Months Ended
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Dec. 31, 2022
Retirement Benefits [Abstract] |
Benefit Plans |
NOTE 11 |  | Benefit Plans
We have a non-contributory defined benefit pension plan covering substantially all employees, as well as a supplemental executive retirement plan. Effective January 1, 2023, these plans are frozen (no future benefits will be accrued for participants due to employment and no new participants will be added). Participants in these plans are fully vested in their benefits as of December 31, 2022. We also offer both medical and dental benefits for retired domestic employees, and their eligible spouses and dependents under a postretirement benefit plan. The following tables 11.1, 11.2, and 11.3 provide the components of aggregate annual net periodic benefit cost for each of the years ended December 31, 2022, 2021, and 2020 and changes in the benefit obligation and the funded status of the pension, supplemental executive retirement and other postretirement benefit plans as recognized in the consolidated balance sheets as of December 31, 2022 and 2021.
Components of net periodic benefit cost
Table | 11.1 |  |  |  |  |  |  |  |  |  |  |  |
|  | Pension and Supplemental Executive Retirement Plans |  | Other Postretirement Benefits
(In thousands) |  | 12/31/2022 |  | 12/31/2021 |  | 12/31/2020 |  | 12/31/2022 |  | 12/31/2021 |  | 12/31/2020
Company Service Cost |  | $ | 7,153 |  |  | $ | 7,569 |  |  | $ | 7,342 |  |  | $ | 1,307 |  |  | $ | 1,508 |  |  | $ | 1,263 |
Interest Cost |  | 12,461 |  |  | 11,276 |  |  | 13,036 |  |  | 694 |  |  | 648 |  |  | 832 |
Expected Return on Assets |  | (18,064) |  |  | (20,657) |  |  | (22,139) |  |  | (10,502) |  |  | (8,863) |  |  | (7,407) |
Amortization of: |  |  |  |  |  |  |  |  |  |  |  |
Net Transition Obligation/(Asset) |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Net Prior Service Cost/(Credit) |  | (163) |  |  | (239) |  |  | (247) |  |  | 489 |  |  | 213 |  |  | 51 |
Net Losses/(Gains) |  | 5,726 |  |  | 5,490 |  |  | 6,578 |  |  | (3,103) |  |  | (1,697) |  |  | (783) |
Cost of Settlements and Curtailments |  | 13,801 |  |  | 6,012 |  |  | 10,369 |  |  | — |  |  | — |  |  | — |
Net Periodic Benefit Cost |  | $ | 20,914 |  |  | $ | 9,451 |  |  | $ | 14,939 |  |  | $ | (11,115) |  |  | $ | (8,191) |  |  | $ | (6,044) |
Development of funded status
Table | 11.2 |  |  |  |  |  |  |  |
|  | Pension and Supplemental Executive Retirement Plans |  | Other Postretirement Benefits
(In thousands) |  | 12/31/2022 |  | 12/31/2021 |  | 12/31/2022 |  | 12/31/2021
Actuarial Value of Benefit Obligations |  |  |  |  |  |  |  |
Measurement Date |  | 12/31/2022 |  | 12/31/2021 |  | 12/31/2022 |  | 12/31/2021
Accumulated Benefit Obligation |  | $ | 274,975 |  |  | $ | 390,747 |  |  | $ | 29,580 |  |  | $ | 25,635 |
Funded Status/Asset (Liability) on the Consolidated Balance Sheet |  |  |  |  |  |  |  |
Benefit Obligation |  | $ | (274,975) |  |  | $ | (391,698) |  |  | $ | (29,580) |  |  | $ | (25,635) |
Plan Assets at Fair Value |  | 250,674 |  |  | 391,555 |  |  | 111,154 |  |  | 140,839 |
Funded Status - Overfunded/Asset |  | N/A |  | N/A |  | $ | 81,574 |  |  | $ | 115,204 |
Funded Status - Underfunded/Liability |  | (24,301) |  |  | (143) |  |  | N/A |  | N/A
Accumulated other comprehensive (income) loss
Table | 11.3 |  |  |  |  |  |  |  |
|  | Pension and Supplemental Executive Retirement Plans |  | Other Postretirement Benefits
(In thousands) |  | 12/31/2022 |  | 12/31/2021 |  | 12/31/2022 |  | 12/31/2021
Net Actuarial (Gain)/Loss |  | $ | 89,711 |  |  | $ | 84,045 |  |  | $ | (13,781) |  |  | $ | (47,352) |
Net Prior Service Cost/(Credit) |  | 3,245 |  |  | (747) |  |  | 13,249 |  |  | 2,461 |
Net Transition Obligation/(Asset) |  | — |  |  | — |  |  | — |  |  | — |
Total at Year End |  | $ | 92,956 |  |  | $ | 83,298 |  |  | $ | (532) |  |  | $ | (44,891) |
The amortization of gains and losses resulting from differences in actual experience from assumed experience or changes in assumptions including discount rates is included as a component of Net Periodic Benefit Cost/(Income) for the year. The gain or loss in excess of a 10% corridor is amortized by the average remaining life expectancy for the pension and supplemental executive retirement plans and by the average remaining service period of participating employees expected to receive benefits under the other postretirement benefits plan. Table 11.4 shows the changes in the projected benefit obligation for the years ended December 31, 2022 and 2021.
Change in projected benefit / accumulated benefit
Table | 11.4 |  |  |  |  |  |  |  |
|  | Pension and Supplemental Executive Retirement Plans |  | Other Postretirement Benefits
(In thousands) |  | 12/31/2022 |  | 12/31/2021 |  | 12/31/2022 |  | 12/31/2021
Benefit Obligation at Beginning of Year |  | $ | 391,698 |  |  | $ | 423,713 |  |  | $ | 25,635 |  |  | $ | 28,714 |
Company Service Cost |  | 7,153 |  |  | 7,569 |  |  | 1,307 |  |  | 1,508 |
Interest Cost |  | 12,461 |  |  | 11,276 |  |  | 694 |  |  | 648 |
Plan Participants' Contributions |  | — |  |  | — |  |  | 463 |  |  | 456 |
Net Actuarial (Gain)/Loss |  | (83,240) |  |  | (10,018) |  |  | (8,123) |  |  | (3,574) |
Benefit Payments from Fund |  | (13,165) |  |  | (12,866) |  |  | (1,504) |  |  | (1,963) |
Benefit Payments Paid Directly by Company |  | (114) |  |  | (362) |  |  | — |  |  | — |
Plan Amendments |  | 3,247 |  |  | 2 |  |  | 11,278 |  |  | — |
Curtailments |  | (352) |  |  | — |  |  | — |  |  | — |
Settlement Payments from Fund (1) |  | (42,713) |  |  | (27,616) |  |  | — |  |  | — |
Other Adjustment |  | — |  |  | — |  |  | (170) |  |  | (154) |
Benefit Obligation at End of Year |  | $ | 274,975 |  |  | $ | 391,698 |  |  | $ | 29,580 |  |  | $ | 25,635 |
(1)Represents lump sum payments from our pension plan to eligible participants, who were former employees with vested benefits. The actuarial gains for 2022 and 2021, reported above, for the pension and supplemental executive retirement plans and the other postretirement benefits plan were primarily due to an increase in the discount rate used to calculate the obligations. The discount rate increased to 5.60% at December 31, 2022 from 3.05% at December 31, 2021. See Table 11.7 for the actuarial assumptions used to calculate the benefit obligations of our plans for 2022 and 2021. Tables 11.5 and 11.6 shows the changes in the fair value of the net assets available for plan benefits and changes in other comprehensive income (loss) for the years ended December 31, 2022 and 2021.
Change in plan assets
Table | 11.5 |  |  |  |  |  |  |  |
|  | Pension and Supplemental Executive Retirement Plans |  | Other Postretirement Benefits
(In thousands) |  | 12/31/2022 |  | 12/31/2021 |  | 12/31/2022 |  | 12/31/2021
Fair Value of Plan Assets at Beginning of Year |  | $ | 391,555 |  |  | $ | 411,245 |  |  | $ | 140,839 |  |  | $ | 119,024 |
Actual Return on Assets |  | (91,303) |  |  | 13,992 |  |  | (28,088) |  |  | 23,773 |
Company Contributions |  | 6,414 |  |  | 7,162 |  |  | — |  |  | — |
Plan Participants' Contributions |  | — |  |  | — |  |  | 463 |  |  | 456 |
Benefit Payments from Fund |  | (13,165) |  |  | (12,866) |  |  | (1,504) |  |  | (1,963) |
Benefit Payments Paid Directly by Company |  | (114) |  |  | (362) |  |  | — |  |  | — |
Settlement Payments from Fund |  | (42,713) |  |  | (27,616) |  |  | — |  |  | — |
Other Adjustment |  | — |  |  | — |  |  | (556) |  |  | (451) |
Fair Value of Plan Assets at End of Year |  | $ | 250,674 |  |  | $ | 391,555 |  |  | $ | 111,154 |  |  | $ | 140,839 |
Change in accumulated other comprehensive income (loss) ("AOCI") |  |  |  |  |  |
Table | 11.6 |  |  |  |  |  |  |  |
|  | Pension and Supplemental Executive Retirement Plans |  | Other Postretirement Benefits
(In thousands) |  | 12/31/2022 |  | 12/31/2021 |  | 12/31/2022 |  | 12/31/2021
AOCI in Prior Year |  | $ | 83,298 |  |  | $ | 97,911 |  |  | $ | (44,891) |  |  | $ | (27,892) |
Increase/(Decrease) in AOCI |  |  |  |  |  |  |  |
Recognized during year - Prior Service (Cost)/Credit |  | 745 |  |  | 239 |  |  | (489) |  |  | (213) |
Recognized during year - Net Actuarial (Losses)/Gains |  | (20,109) |  |  | (11,502) |  |  | 3,103 |  |  | 1,697 |
Occurring during year - Prior Service Cost |  | 3,247 |  |  | 2 |  |  | 11,277 |  |  | — |
Occurring during year - Net Actuarial Losses/(Gains) |  | 25,775 |  |  | (3,352) |  |  | 30,468 |  |  | (18,483) |
AOCI in Current Year |  | $ | 92,956 |  |  | $ | 83,298 |  |  | $ | (532) |  |  | $ | (44,891) |
The projected benefit obligations, net periodic benefit costs and accumulated postretirement benefit obligation for the plans were determined using the following weighted average assumptions.
Actuarial assumptions
Table | 11.7 |  |  |  |  |  |  |  |
|  | Pension and Supplemental Executive Retirement Plans |  | Other Postretirement Benefits
|  | 12/31/2022 |  | 12/31/2021 |  | 12/31/2022 |  | 12/31/2021
Weighted-Average Assumptions Used to Determine |  |  |  |  |  |  |  |
Benefit Obligations at year end |  |  |  |  |  |  |  |
1. Discount Rate |  | 5.60 | % |  | 3.05 | % |  | 5.60 | % |  | 2.85 | %
2. Rate of Compensation Increase |  | 3.00 | % |  | 3.00 | % |  | N/A |  | N/A
3. Cash balance interest crediting rate |  | 3.97 | % |  | 2.80 | % |  | N/A |  | N/A
Weighted-Average Assumptions Used to Determine |  |  |  |  |  |  |  |
Net Periodic Benefit Cost for Year |  |  |  |  |  |  |  |
1. Discount Rate |  | 3.70 | % |  | 2.80 | % |  | 2.85 | % |  | 2.35 | %
2. Expected Long-term Return on Plan Assets |  | 5.25 | % |  | 5.25 | % |  | 7.50 | % |  | 7.50 | %
3. Rate of Compensation Increase |  | 3.00 | % |  | 3.00 | % |  | N/A |  | N/A
Assumed Health Care Cost Trend Rates at year end |  |  |  |  |  |  |  |
1. Health Care Cost Trend Rate Assumed for Next Year |  | N/A |  | N/A |  | 7.00 | % |  | 6.50 | %
2. Rate to Which the Cost Trend Rate is Assumed to Decline (Ultimate Trend Rate) |  | N/A |  | N/A |  | 5.00 | % |  | 5.00 | %
3. Year That the Rate Reaches the Ultimate Trend Rate |  | N/A |  | N/A |  | 2031 |  | 2028
In selecting a discount rate, we performed a hypothetical cash flow bond matching exercise, matching our expected pension plan and postretirement medical plan cash flows, respectively, against a selected portfolio of high quality corporate bonds. The modeling was performed using a bond portfolio of noncallable bonds with at least $50 million outstanding. The average yield of these hypothetical bond portfolios was used as the benchmark for determining the discount rate. In selecting the expected long-term rate of return on assets, we considered the average rate of earnings expected on the classes of funds invested or to be invested to provide for the benefits of these plans. This included considering the trusts' targeted asset allocation for the year and the expected returns likely to be earned over the next 20 years. The year-end asset allocations of the plans are shown in table 11.8 below.
Plan assets
Table | 11.8 |  |  |  |  |  |  |  |
|  | Pension Plan |  | Other Postretirement Benefits
|  | 12/31/2022 |  | 12/31/2021 |  | 12/31/2022 |  | 12/31/2021
Equity Securities |  | 20 | % |  | 21 | % |  | 100 | % |  | 100 | %
Debt Securities |  | 80 | % |  | 79 | % |  | — | % |  | — | %
Total |  | 100 | % |  | 100 | % |  | 100 | % |  | 100 | %
Fair value is disclosed using a fair value hierarchy that prioritizes the inputs to valuation techniques used to measure fair value as described in Note 6 - "Fair Value Measurements". The following describes the valuation methodologies used for pension plan and other postretirement benefits plan assets at fair value. •Domestic Mutual Funds: Securities are priced at the net asset value ("NAV"), which is the closing price published by the mutual fund on the reporting date. These financial assets are categorized as Level 1 in the fair value hierarchy. •U.S. Government Securities: See Note 6 - "Fair Value Measurements" for a discussion of the valuation methodologies for U.S. Treasury Securities and Obligations of U.S. Government Corporations and Agencies. •Corporate Debt: See Note 6 - "Fair Value Measurements" for a discussion of the valuation methodologies for Corporate Debt. •Foreign Debt: These financial assets are represented by corporate debt securities issued by entities domiciled outside of the United States. See Note 6 - "Fair Value Measurements" for a discussion of the valuation methodologies for Corporate Debt. •Municipal Bonds: See Note 6 - "Fair Value Measurements" for a discussion of the valuation methodologies for Obligations of U.S. States & Political Subdivisions. •Pooled Equity Accounts: Pooled Equity Account assets are represented by the units held by the plan. The redemption value is determined based on the NAV of the underlying units. The NAV is derived from the aggregate fair value of the underlying investments less any liabilities as of the reporting date. These financial assets are categorized as Level 2 in the fair value hierarchy. Tables 11.9a and 11.9b set forth by level, within the fair value hierarchy, the pension plan assets and related accrued investment income at fair value as of December 31, 2022 and 2021. There were no securities that used Level 3 inputs.
Pension plan assets at fair value as of December 31, 2022
Table | 11.9a |  |  |  |  |  |
(In thousands) |  | Level 1 |  | Level 2 |  | Total
Domestic mutual funds |  | $ | 67 |  |  | $ | — |  |  | $ | 67 |
U.S. government securities |  | 13,328 |  |  | — |  |  | 13,328 |
Corporate debt securities |  |  |  |  |  |
Corporate debt securities and other |  | — |  |  | 146,854 |  |  | 146,854 |
Non-government foreign debt securities |  | — |  |  | 20,793 |  |  | 20,793 |
Municipal bonds |  | — |  |  | 18,336 |  |  | 18,336 |
Pooled equity accounts |  | — |  |  | 51,296 |  |  | 51,296 |
Total Assets at fair value |  | $ | 13,395 |  |  | $ | 237,279 |  |  | $ | 250,674 |
Pension plan assets at fair value as of December 31, 2021
Table | 11.9b |  |  |  |  |  |
(In thousands) |  | Level 1 |  | Level 2 |  | Total
Domestic mutual funds |  | $ | 4,071 |  |  | $ | — |  |  | $ | 4,071 |
U.S. government securities |  | 32,947 |  |  | — |  |  | 32,947 |
Corporate debt Securities |  |  |  |  |  |
Corporate debt securities and other |  | — |  |  | 221,033 |  |  | 221,033 |
Non-government foreign debt securities |  | — |  |  | 34,103 |  |  | 34,103 |
Municipal bonds |  | — |  |  | 20,093 |  |  | 20,093 |
Pooled equity accounts |  | — |  |  | 79,308 |  |  | 79,308 |
Total Assets at fair value |  | $ | 37,018 |  |  | $ | 354,537 |  |  | $ | 391,555 |
The pension plan has implemented a strategy to reduce risk through the use of a targeted funded ratio. The liability driven component is key to the asset allocation. The liability driven component seeks to align the duration of the fixed income asset allocation with the expected duration of the plan liabilities or benefit payments. Overall asset allocation is dynamic and specifies target allocation weights and ranges based on the funded status. An improvement in funded status results in the de-risking of the portfolio, allocating more funds to fixed income and less to equity. A decline in funded status would result in a higher allocation to equity. The maximum equity allocation is 40%. The equity investments use combinations of mutual funds, ETFs, and pooled equity account structures focused on the following strategies:
Strategy |  | Objective |  | Investment types
Return seeking growth |  | Funded ratio improvement over the long term |  | ● | Global quality growth
|  | ● | Global low volatility
Return seeking bridge |  | Downside protection in the event of a declining equity market |  | ● | Enduring asset
|  | ● | Durable company
The fixed income objective is to preserve capital and to provide monthly cash flows for the payment of plan liabilities. Fixed income investments can include government, government agency, corporate, mortgage-backed, asset-backed, and municipal securities, and other classes of bonds. The duration of the fixed income portfolio has an objective of being within one year of the duration of the accumulated benefit obligation. The fixed income investments have an objective of a weighted average credit of A3/A-/A- by Moody’s, S&P, and Fitch, respectively. Tables 11.10a and 11.10b set forth the other postretirement benefits plan assets at fair value as of December 31, 2022 and 2021. All are Level 1 assets.
Other postretirement benefits plan assets at fair value as of December 31, 2022
Table | 11.10a |  |
(In thousands) |  | Level 1
Domestic Mutual Funds |  | $ | 89,584 |
International Mutual Funds |  | 21,570 |
Total Assets at fair value |  | $ | 111,154 |
Other postretirement benefits plan assets at fair value as of December 31, 2021
Table | 11.10b |  |
(In thousands) |  | Level 1
Domestic Mutual Funds |  | $ | 112,770 |
International Mutual Funds |  | 28,069 |
Total Assets at fair value |  | $ | 140,839 |
Our postretirement plan portfolio is designed to achieve the following objectives over each market cycle and for at least 5 years: è Total return should exceed growth in the Consumer Price Index by 5.75% annually è Achieve competitive investment results The primary focus in developing asset allocation ranges for the portfolio is the assessment of the portfolio's investment objectives and the level of risk that is acceptable to obtain those objectives. To achieve these objectives the minimum and maximum allocation ranges for fixed income securities and equity securities are:
| Minimum |  | Maximum
Equities (long only) | 70 | % |  | 100 | %
Real estate | 0 | % |  | 15 | %
Commodities | 0 | % |  | 10 | %
Fixed income/Cash | 0 | % |  | 10 | %
Given the long term nature of this portfolio and the lack of any immediate need for significant cash flow, it is anticipated that the equity investments will consist of growth stocks and will typically be at the higher end of the allocation ranges above. Investment in international mutual funds is limited to a maximum of 30% of the equity range. The allocation as of December 31, 2022 included 2% that was primarily invested in equity securities of emerging market countries and another 17% was invested in securities of companies primarily based in Europe and the Pacific Basin. For the year ended December 31, 2022, we contributed $6.4 million to the pension and supplemental executive retirement plans. We do not expect to make a contribution to the pension plan in 2023 and distributions from the supplemental executive retirement plan will be funded as incurred. We did not make a contribution to the other postretirement benefits plan in 2022 and we do not expect to make a contribution in 2023. Expected future benefit payments from the plans are shown in Table 11.12 below.
Expected future benefit payments
Table | 11.12 |  |  |  |
|  | Pension and Supplemental Executive Retirement Plans |  | Other Postretirement Benefits
(In thousands) |  | 12/31/2022 |  | 12/31/2022
Current + 1 |  | 23,966 |  |  | 2,211 |
Current + 2 |  | 23,309 |  |  | 2,476 |
Current + 3 |  | 23,104 |  |  | 2,780 |
Current + 4 |  | 23,363 |  |  | 2,886 |
Current + 5 |  | 23,194 |  |  | 2,929 |
Current + 6 - 10 |  | 102,588 |  |  | 16,102 |
PROFIT SHARING AND 401(K) We have a profit sharing and 401(k) savings plan for employees. At the discretion of the Board of Directors, we may make a contribution to the plan of up to 5% of each participant's eligible compensation. We provide a matching 401(k) savings contribution for employees of 100% up to the first 4% contributed. We recognized expenses related to these plans of $7.6 million in 2022 and $8.0 million in both 2021 and 2020. Effective January 1, 2023, we will provide a matching 401(k) savings contribution for employees of 200% up to the first 2% contributed and 100% of the next 2% contributed.

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