Employee benefit plans

Pension and other postretirement plans

The Company has noncontributory defined benefit pension plans and other postretirement benefit plans for certain eligible employees. Components of net periodic benefit cost for the Company's pension and other postretirement benefit plans were as follows:



	Pension Benefits						Other Postretirement Benefits
Three Months Ended September 30,	2016			2015			2016			2015
	(In thousands)
Components of net periodic benefit cost:
Service cost	$	—		$	—		$	412		$	454
Interest cost	4,305			4,285			922			902
Expected return on assets	(5,231		)	(5,563		)	(1,133		)	(1,199		)
Amortization of prior service credit	—			—			(343		)	(343		)
Amortization of net actuarial loss	1,553			1,734			371			511
Net periodic benefit cost, including amount capitalized	627			456			229			325
Less amount capitalized	82			90			(34		)	36
Net periodic benefit cost	$	545		$	366		$	263		$	289



	Pension Benefits						Other Postretirement Benefits
Nine Months Ended September 30,	2016			2015			2016			2015
	(In thousands)
Components of net periodic benefit cost:
Service cost	$	—		$	86		$	1,236		$	1,362
Interest cost	12,915			12,855			2,766			2,705
Expected return on assets	(15,693		)	(16,689		)	(3,400		)	(3,597		)
Amortization of prior service cost (credit)	—			36			(1,029		)	(1,028		)
Amortization of net actuarial loss	4,660			5,282			1,118			1,525
Curtailment loss	—			258			—			—
Net periodic benefit cost, including amount capitalized	1,882			1,828			691			967
Less amount capitalized	284			219			4			98
Net periodic benefit cost	$	1,598		$	1,609		$	687		$	869

Prior to 2013, defined pension plan benefits and accruals for all nonunion and certain union plans were frozen. On June 30, 2015, an additional union plan was frozen. As of June 30, 2015, all of the Company's defined pension plans were frozen. These employees were eligible to receive additional defined contribution plan benefits.

Nonqualified benefit plans

In addition to the qualified plan defined pension benefits reflected in the table, the Company also has unfunded, nonqualified benefit plans for executive officers and certain key management employees that generally provide for defined benefit payments at age 65 following the employee's retirement or, upon death, to their beneficiaries for a 15-year period. In February 2016, the Company froze the unfunded, nonqualified defined benefit plans to new participants and eliminated upgrades. Vesting for participants not fully vested was retained. The Company's net periodic benefit cost for these plans for the three and nine months ended September 30, 2016, was $1.3 million and $600,000, respectively, which reflects a curtailment gain of $3.3 million in the first quarter of 2016. The Company's net periodic benefit cost for these plans for the three and nine months ended September 30, 2015, was $1.7 million and $5.3 million, respectively.

Multiemployer plans

On September 24, 2014, JTL - Wyoming provided notice to the Operating Engineers Local 800 & WY Contractors Association, Inc. Pension Plan for Wyoming that it was withdrawing from the plan effective October 26, 2014. The plan administrator will determine JTL - Wyoming's withdrawal liability. For the three months ended March 31, 2015, the Company accrued an additional withdrawal liability of approximately $2.4 million. The cumulative withdrawal liability is currently estimated at $16.4 million which has been accrued on the Consolidated Balance Sheets. The assessed withdrawal liability for this plan may be significantly different from the current estimate. Also, this plan's administrator has alleged that JTL - Wyoming owes additional contributions for periods of time prior to its withdrawal, which could affect its final assessed withdrawal liability. JTL - Wyoming disputes the plan administrator's demand for additional contributions, and on February 23, 2016, filed a declaratory judgment action in the United States District Court for the District of Wyoming to resolve the dispute. JTL - Wyoming is currently engaged in settlement discussions to resolve the declaratory judgment action.