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Benefit Plans (Tables) | 12 Months Ended
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Dec. 31, 2017
Retirement Benefits [Abstract] |
Summary of net periodic benefit costs | The net periodic benefit cost for those entities with pension plans was as follows:
For the years ended December 31, | 2017 |  | 2016 |  | 2015
Service cost | $ | 3,233 |  |  | $ | 3,921 |  |  | $ | 6,021 |
Interest | 953 |  |  | 1,036 |  |  | 1,387 |
Expected return on assets | (6 | ) |  | (144 | ) |  | (400 | )
Amortization of prior service costs | 22 |  |  | 279 |  |  | 903 |
Recognition of actuarial items | 963 |  |  | 673 |  |  | (27 | )
Curtailment gain | (228 | ) |  | — |  |  | — |
Net periodic benefit cost | $ | 4,937 |  |  | $ | 5,765 |  |  | $ | 7,884 |
Summary of weighted average assumptions | The weighted average assumptions were as follows:
For the years ended December 31, | 2017 |  | 2016 |  | 2015
Discount rate for obligations | 3.00-11.60% |  | 2.50-11.60% |  | 0.75-10.10%
Discount rate for net periodic benefit costs | 2.50-11.60% |  | 0.75-10.10% |  | 1.00-9.75%
Rate of compensation increases | 2.50-14.00% |  | 2.50-13.00% |  | 2.00-13.00%
Expected return in plan assets | 2.50% |  | 2.50% |  | 0.75%
Summary of change in projected benefit obligations, in plan assets and funded (unfunded) status | The change in PBO, change in plan assets and funded (unfunded) status for those entities with pension plans were as follows:
For the years ended December 31, | 2017 |  | 2016
Change in PBO: |  |  |
PBO at beginning of year | $ | 12,207 |  |  | $ | 70,417 |
Service cost | 3,233 |  |  | 3,921 |
Interest | 953 |  |  | 1,036 |
Actuarial loss | 1,307 |  |  | 1,361 |
Benefits paid by plan | (1,389 | ) |  | (2,045 | )
Participants contributions | — |  |  | 1,024 |
Curtailment gain | (228 | ) |  | (18,474 | )
Settlements | — |  |  | (44,234 | )
Administrative expenses | — |  |  | — |
Foreign exchange | 196 |  |  | (799 | )
PBO at end of year | $ | 16,279 |  |  | $ | 12,207 |
Change in plan assets: |  |  |
Fair value of assets at beginning of year | 243 |  |  | 42,000 |
Actual return on assets | 20 |  |  | 359 |
Employer contributions | 103 |  |  | 1,369 |
Participant contributions | — |  |  | 1,025 |
Benefits paid by plan | (69 | ) |  | (449 | )
Administrative expenses | — |  |  | — |
Settlements | — |  |  | (44,234 | )
Foreign exchange | — |  |  | 173 |
Fair value of assets at end of year | $ | 297 |  |  | $ | 243 |
Unfunded status | $ | 15,982 |  |  | $ | 11,964 |
Actuarial loss | $ | 871 |  |  | $ | 849 |
Prior service cost | — |  |  | 20 |
Amount recognized in AOCI, pre-tax | $ | 871 |  |  | $ | 869 |
Accumulated benefit obligation | $ | 8,161 |  |  | $ | 7,266 |
Schedule of estimated future benefit payments | The Company estimates that employer contributions to plan assets during 2018 will be approximately the same as during the year ended December 31, 2017. The estimated future benefit payments for the next 10 fiscal years are as follows:
For the year ending December 31, |
2018 | $ | 1,907 |
2019 | 1,852 |
2020 | 943 |
2021 | 1,120 |
2022 | 1,162 |
2023 through 2027 | 7,603 |

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- Definition Tabular disclosure of the change in the benefit obligation, fair value of plan assets, and funded status of pension plans or other employee benefit plans. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (a)(b)(c) -URI http://asc.fasb.org/extlink&oid=82843861&loc=d3e1928-114920 + Details
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- Definition Tabular disclosure of the assumptions used to determine for pension plans and/or other employee benefit plans the benefit obligation and net benefit cost, including assumed discount rates, rate increase in compensation increase, and expected long-term rates of return on plan assets. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (k) -URI http://asc.fasb.org/extlink&oid=82843861&loc=d3e1928-114920 + Details
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- Definition Tabular disclosure of benefits expected to be paid by pension plans and/or other employee benefit plans in each of the next five fiscal years and in the aggregate for the five fiscal years thereafter. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (f) -URI http://asc.fasb.org/extlink&oid=82843861&loc=d3e1928-114920 + Details
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- Definition Tabular disclosure of the components of net benefit costs for pension plans and/or other employee benefit plans including service cost, interest cost, expected return on plan assets, gain (loss), prior service cost or credit, transition asset or obligation, and gain (loss) recognized due to settlements or curtailments. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (h) -URI http://asc.fasb.org/extlink&oid=82843861&loc=d3e1928-114920 + Details
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