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Retirement Benefit Plans (Tables) | 9 Months Ended
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Sep. 26, 2020
Retirement Benefits [Abstract] |
Components of Net Periodic Benefit Cost and Assumptions Used | The components of net periodic benefit cost are as follows:
|  | Three Months Ended September 26, 2020 |  | Three Months Ended September 28, 2019
(In thousands, except percentages) |  | Non-U.S. Pension |  | Other Post-Retirement |  | U.S. Pension |  | Non-U.S. Pension |  | Other Post-Retirement
Service Cost |  | $ | 45 |  |  | $ | 2 |  |  | $ | — |  |  | $ | 43 |  |  | $ | 1 |
Interest Cost |  | 22 |  |  | 9 |  |  | 283 |  |  | 27 |  |  | 37 |
Expected Return on Plan Assets |  | (14) |  |  | (1) |  |  | (248) |  |  | (16) |  |  | (1) |
Recognized Net Actuarial Loss |  | 10 |  |  | 4 |  |  | 8 |  |  | 5 |  |  | 3 |
Amortization of Prior Service Cost |  | 2 |  |  | — |  |  | — |  |  | — |  |  | — |
|  | $ | 65 |  |  | $ | 14 |  |  | $ | 43 |  |  | $ | 59 |  |  | $ | 40 |
The weighted average assumptions used to determine net periodic benefit cost are as follows: |  |  |  |
Discount Rate |  | 2.05 | % |  | 3.80 | % |  | 4.10 | % |  | 2.82 | % |  | 4.44 | %
Expected Long-Term Return on Plan Assets |  | 7.21 | % |  | 7.21 | % |  | 4.10 | % |  | 9.22 | % |  | 9.22 | %
Rate of Compensation Increase |  | 3.14 | % |  | 5.57 | % |  | — | % |  | 2.99 | % |  | 5.57 | %
|  | Nine Months Ended September 26, 2020 |  | Nine Months Ended September 28, 2019
(In thousands, except percentages) |  | Non-U.S. Pension |  | Other Post-Retirement |  | U.S. Pension |  | Non-U.S. Pension |  | Other Post-Retirement
Service Cost |  | $ | 131 |  |  | $ | 5 |  |  | $ | — |  |  | $ | 129 |  |  | $ | 3 |
Interest Cost |  | 66 |  |  | 29 |  |  | 850 |  |  | 84 |  |  | 112 |
Expected Return on Plan Assets |  | (45) |  |  | (3) |  |  | (745) |  |  | (50) |  |  | (3) |
Recognized Net Actuarial Loss |  | 31 |  |  | 12 |  |  | 24 |  |  | 15 |  |  | 9 |
Amortization of Prior Service Cost |  | 5 |  |  | — |  |  | — |  |  | — |  |  | — |
|  | $ | 188 |  |  | $ | 43 |  |  | $ | 129 |  |  | $ | 178 |  |  | $ | 121 |
The weighted average assumptions used to determine net periodic benefit cost are as follows: |  |  |  |
Discount Rate |  | 2.12 | % |  | 3.83 | % |  | 4.10 | % |  | 2.81 | % |  | 4.44 | %
Expected Long-Term Return on Plan Assets |  | 7.21 | % |  | 7.21 | % |  | 4.10 | % |  | 9.22 | % |  | 9.22 | %
Rate of Compensation Increase |  | 3.17 | % |  | 5.57 | % |  | — | % |  | 2.99 | % |  | 5.57 | %

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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://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (h) -URI http://asc.fasb.org/extlink&oid=118255775&loc=d3e1928-114920 + Details
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