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Employee Benefit Plans and Other Postretirement Benefits | 12 Months Ended
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Dec. 31, 2021
Retirement Benefits [Abstract] |
Employee Benefit Plans and Other Postretirement Benefits | Employee Benefit Plans and Other Postretirement Benefits The Company has a qualified defined benefit pension plan and postretirement healthcare benefit plans. The plans cover certain eligible employees and retirees of the Motorcycles segment. The Company also has unfunded supplemental employee retirement plan agreements (SERPA) with certain employees. Pension benefits are based primarily on years of service and, for certain participants, levels of compensation. Plan participants are generally eligible to receive postretirement healthcare benefits upon attaining age 55 after rendering at least 10 years of service to the Company. Some of the plans require participant contributions to partially offset benefit costs. Obligations and Funded Status: The changes in the benefit obligation, fair value of plan assets and the funded status of the Company’s pension and SERPA plans and the postretirement healthcare plans as of the Company’s measurement dates of December 31, were as follows (in thousands):
| Pension and SERPA Benefits |  | Postretirement Healthcare Benefits
| 2021 |  | 2020 |  | 2021 |  | 2020
Change in benefit obligation: |  |  |  |  |  |  |
Benefit obligation, beginning of period | $ | 2,390,435 |  |  | $ | 2,212,012 |  |  | $ | 315,245 |  |  | $ | 293,505 |
Service cost | 24,570 |  |  | 27,224 |  |  | 5,147 |  |  | 11,761 |
Interest cost | 61,988 |  |  | 76,447 |  |  | 6,505 |  |  | 9,391 |
Actuarial (gains) losses | (92,157) |  |  | 228,081 |  |  | (24,190) |  |  | 18,824 |
Plan participant contributions | — |  |  | — |  |  | 2,337 |  |  | 2,140 |
Benefits paid | (138,043) |  |  | (137,381) |  |  | (18,743) |  |  | (19,703) |
Net curtailments and settlements | (72,198) |  |  | (15,948) |  |  | — |  |  | (673) |
Benefit obligation, end of period | 2,174,595 |  |  | 2,390,435 |  |  | 286,301 |  |  | 315,245 |
Change in plan assets: |  |  |  |  |  |  |
Fair value of plan assets, beginning of period | 2,433,975 |  |  | 2,209,222 |  |  | 244,035 |  |  | 220,992 |
Return on plan assets | 189,974 |  |  | 361,674 |  |  | 30,504 |  |  | 36,349 |
Plan participant contributions | — |  |  | — |  |  | 2,337 |  |  | 2,140 |
Benefits paid | (137,482) |  |  | (136,921) |  |  | (13,931) |  |  | (15,446) |
Fair value of plan assets, end of period | 2,486,467 |  |  | 2,433,975 |  |  | 262,945 |  |  | 244,035 |
Funded status of the plan | $ | 311,872 |  |  | $ | 43,540 |  |  | $ | (23,356) |  |  | $ | (71,210) |
| Pension and SERPA Benefits |  | Postretirement Healthcare Benefits
| 2021 |  | 2020 |  | 2021 |  | 2020
Funded status as recognized on the Consolidated balance sheets: |  |  |  |  |  |  |
Pension and postretirement assets | $ | 332,586 |  |  | $ | 82,537 |  |  | $ | 53,566 |  |  | $ | 13,174 |
Accrued liabilities | (1,976) |  |  | (8,814) |  |  | (361) |  |  | (361) |
Pension and postretirement liabilities | (18,738) |  |  | (30,183) |  |  | (76,561) |  |  | (84,023) |
| $ | 311,872 |  |  | $ | 43,540 |  |  | $ | (23,356) |  |  | $ | (71,210) |
Amounts included in Accumulated other comprehensive loss, net of tax: |  |  |  |  |  |  |
Prior service credits | $ | 2,457 |  |  | $ | (5,712) |  |  | $ | (3,661) |  |  | $ | (5,438) |
Actuarial losses (gains) | 232,622 |  |  | 445,804 |  |  | (36,905) |  |  | (4,942) |
| $ | 235,079 |  |  | $ | 440,092 |  |  | $ | (40,566) |  |  | $ | (10,380) |
During 2021, actuarial gains related to the obligation for pension and SERPA benefits were due primarily to an increase in the discount rate and changes in demographic assumptions, partially offset by changes in mortality assumptions. In addition, during 2021, the obligation was impacted by a curtailment gain recorded in connection with the Company's decision to cease benefit accruals for salaried employees after December 31, 2022. During 2020, actuarial losses related to the obligation for pension and SERPA benefits were due primarily to a decrease in the discount rate, partially offset by changes in mortality assumptions, demographic assumptions and a reduction in plan participants. During 2021, the actuarial gains related to the obligation for postretirement healthcare benefits were due primarily to an increase in the discount rate and favorable claim cost adjustments. During 2020, the actuarial losses related to the obligation for postretirement healthcare benefits were due primarily to a decrease in the discount rate, partially offset by favorable claim cost adjustments. The funded status of the qualified pension plan and the SERPA plans are combined above. Plans with projected benefit obligations (PBO) or accumulated benefit obligations (ABO) in excess of the fair value of plan assets at December 31, is presented below (in thousands):
| 2021 |  | 2020
Plans with PBO in excess of fair value of plan assets: |  |  |
PBO | $ | 20,715 |  |  | $ | 38,996 |
Fair value of plan assets | $ | — |  |  | $ | — |
Plans with ABO in excess of fair value of plan assets: |  |  |
ABO | $ | 18,165 |  |  | $ | 30,598 |
Fair value of plan assets | $ | — |  |  | $ | — |
The total ABO for all the Company's pension and SERPA plans combined was $2.16 billion and $2.30 billion as of December 31, 2021 and 2020, respectively. Benefit Costs: Service cost is allocated among Selling, administrative and engineering expense, Motorcycles and Related Products cost of goods sold and Inventories, net. Amounts capitalized in inventory are not significant. Non-service cost components of net periodic benefit cost are presented in Other income (expense), net. Components of net periodic benefit costs for the Company's defined benefit plans for the years ended December 31, were as follows (in thousands):
| Pension and SERPA Benefits |  | Postretirement Healthcare Benefits
| 2021 |  | 2020 |  | 2019 |  | 2021 |  | 2020 |  | 2019
Service cost | $ | 24,570 |  |  | $ | 27,224 |  |  | $ | 25,408 |  |  | $ | 5,147 |  |  | $ | 11,761 |  |  | $ | 4,449 |
Interest cost | 61,988 |  |  | 76,447 |  |  | 85,483 |  |  | 6,505 |  |  | 9,391 |  |  | 11,753 |
Expected return on plan assets | (131,494) |  |  | (135,056) |  |  | (142,323) |  |  | (13,978) |  |  | (13,870) |  |  | (14,030) |
Amortization of unrecognized: |  |  |  |  |  |  |  |  |  |  |
Prior service credit | (1,247) |  |  | (1,088) |  |  | (1,930) |  |  | (2,323) |  |  | (2,381) |  |  | (2,381) |
Net loss | 67,933 |  |  | 65,489 |  |  | 44,511 |  |  | 1,056 |  |  | 492 |  |  | 277 |
Special early retirement benefits | — |  |  | — |  |  | 1,583 |  |  | — |  |  | — |  |  | — |
Curtailment (gain) loss | (10,562) |  |  | 74 |  |  | — |  |  | — |  |  | (392) |  |  | (960) |
Settlement loss | 722 |  |  | 2,742 |  |  | 1,503 |  |  | — |  |  | — |  |  | — |
Net periodic benefit cost | $ | 11,910 |  |  | $ | 35,832 |  |  | $ | 14,235 |  |  | $ | (3,593) |  |  | $ | 5,001 |  |  | $ | (892) |
The expected return on plan assets is calculated based on the market related value of plan assets. The market related value of plan assets is different from the fair value in that asset gains and losses are smoothed over a five-year period. U nrecognized gains and losses related to plan obligations and assets are initially recorded in other comprehensive income and result from actual experience that differs from assumed or expected results, and the impacts of changes in assumptions. Unrecognized plan asset gains and losses not yet reflected in the market related value of plan assets are not subject to amortization. Remaining unrecognized gains and losses that exceed 10% of the greater of the projected benefit obligation or the market related value of plan assets are amortized to earnings over the estimated future service period of active plan participants. The impacts of plan amendments, if any, are amortized over the estimated future service period of plan participants at the time of the amendment. Assumptions: Weighted-average assumptions used to determine benefit obligations and net periodic benefit cost at December 31, were as follows:
| Pension and SERPA Benefits |  | Postretirement Healthcare Benefits
| 2021 |  | 2020 |  | 2019 |  | 2021 |  | 2020 |  | 2019
Assumptions for benefit obligations: |  |  |  |  |  |  |  |  |  |  |
Discount rate | 2.89 | % |  | 2.62 | % |  | 3.49 | % |  | 2.72 | % |  | 2.11 | % |  | 3.26 | %
Rate of compensation increase | 3.49 | % |  | 3.34 | % |  | 3.39 | % |  | n/a |  | n/a |  | n/a
Assumptions for net periodic benefit cost: |  |  |  |  |  |  |  |  |  |  |
Discount rate | 2.67 | % |  | 3.49 | % |  | 4.38 | % |  | 2.11 | % |  | 3.26 | % |  | 4.23 | %
Expected return on plan assets | 6.20 | % |  | 6.70 | % |  | 7.10 | % |  | 6.69 | % |  | 7.00 | % |  | 7.25 | %
Rate of compensation increase | 3.34 | % |  | 3.39 | % |  | 3.38 | % |  | n/a |  | n/a |  | n/a
Plan Assets: Pension Plan Assets – The Company’s investment objective is to ensure assets are sufficient to pay benefits while mitigating the volatility of retirement plan assets or liabilities recorded in the balance sheet. The Company mitigates volatility through asset diversification and partial asset/liability matching. The investment portfolio for the Company's pension plan assets contains a diversified blend of equity and fixed-income investments. The Company’s current overall targeted asset allocation as a percentage of total market value was 47% equities and 53% fixed-income and cash. Assets are rebalanced regularly to keep the actual allocation in line with targets. Equity holdings primarily include investments in small-, medium- and large-cap companies in the U.S., investments in developed and emerging foreign markets and other investments such as private equity and real estate. Fixed-income holdings consist of U.S. government and agency securities, state and municipal bonds, corporate bonds from diversified industries and foreign obligations. In addition, cash equivalent balances are maintained at levels adequate to meet near-term plan expenses and benefit payments. Investment risk is measured and monitored on an ongoing basis through quarterly investment portfolio reviews. Postretirement Healthcare Plan Assets – The Company's investment objective is to maximize the return on assets to help pay benefits by prudently investing in equities, fixed income and alternative assets. The Company's current overall targeted asset allocation as a percentage of total market value was 69% equities and 31% fixed-income and cash. Equity holdings primarily include investments in small-, medium- and large-cap companies in the U.S., investments in developed and emerging foreign markets and other investments such as private equity and real estate. Fixed-income holdings consist of U.S. government and agency securities, state and municipal bonds, corporate bonds from diversified industries and foreign obligations. In addition, cash equivalent balances are maintained at levels adequate to meet near-term plan expenses and benefit payments. Investment risk is measured and monitored on an ongoing basis through quarterly investment portfolio reviews. The following tables present the fair values of the plan assets related to the Company’s pension and postretirement healthcare plans within the fair value hierarchy as defined in Note 13. The fair values of the Company’s pension plan assets at December 31, 2021 were as follows (in thousands):
| Balance |  | Level 1 |  | Level 2 |  |
Cash and cash equivalents | $ | 55,192 |  |  | $ | — |  |  | $ | 55,192 |  |  |
Equity holdings: |  |  |  |  |  |  |
U.S. companies | 949,787 |  |  | 942,297 |  |  | 7,490 |  |  |
Foreign companies | 67,111 |  |  | 63,245 |  |  | 3,866 |  |  |
Pooled equity funds | 350,356 |  |  | 350,356 |  |  | — |  |  |
Other | 63 |  |  | 63 |  |  | — |  |  |
| 1,367,317 |  |  | 1,355,961 |  |  | 11,356 |  |  |
Fixed-income holdings: |  |  |  |  |  |  |
U.S. Treasuries | 76,943 |  |  | 76,943 |  |  | — |  |  |
Federal agencies | 14,680 |  |  | — |  |  | 14,680 |  |  |
Corporate bonds | 690,319 |  |  | — |  |  | 690,319 |  |  |
Pooled fixed income funds | 148,860 |  |  | 54,302 |  |  | 94,558 |  |  |
Foreign bonds | 112,293 |  |  | 207 |  |  | 112,086 |  |  |
Municipal bonds | 12,549 |  |  | — |  |  | 12,549 |  |  |
| 1,055,644 |  |  | 131,452 |  |  | 924,192 |  |  |
Plan assets subject to fair value leveling | 2,478,153 |  |  | $ | 1,487,413 |  |  | $ | 990,740 |  |  |
Plan assets measured at net asset value: |  |  |  |  |  |  |
Private equity investments | 509 |  |  |  |  |  |  |
Real estate investments | 7,805 |  |  |  |  |  |  |
| 8,314 |  |  |  |  |  |  |
| $ | 2,486,467 |  |  |  |  |  |  |
The fair values of the Company’s postretirement healthcare plan assets at December 31, 2021 were as follows (in thousands):
| Balance |  | Level 1 |  | Level 2 |  |
Cash and cash equivalents | $ | 6,081 |  |  | $ | — |  |  | $ | 6,081 |  |  |
Equity holdings: |  |  |  |  |  |  |
U.S. companies | 132,812 |  |  | 132,790 |  |  | 22 |  |  |
Foreign companies | 25,062 |  |  | 25,051 |  |  | 11 |  |  |
Pooled equity funds | 30,302 |  |  | 30,302 |  |  | — |  |  |
Other | 6 |  |  | 6 |  |  | — |  |  |
| 188,182 |  |  | 188,149 |  |  | 33 |  |  |
Fixed-income holdings: |  |  |  |  |  |  |
U.S. Treasuries | 221 |  |  | 221 |  |  | — |  |  |
Federal agencies | 42 |  |  | — |  |  | 42 |  |  |
Corporate bonds | 1,967 |  |  | — |  |  | 1,967 |  |  |
Pooled fixed income funds | 46,150 |  |  | 45,878 |  |  | 272 |  |  |
Foreign bonds | 320 |  |  | 1 |  |  | 319 |  |  |
Municipal bonds | 36 |  |  | — |  |  | 36 |  |  |
| 48,736 |  |  | 46,100 |  |  | 2,636 |  |  |
Plan assets subject to fair value leveling | 242,999 |  |  | $ | 234,249 |  |  | $ | 8,750 |  |  |
Plan assets measured at net asset value: |  |  |  |  |  |  |
Private equity investments | $ | 15,593 |  |  |  |  |  |  |
Real estate investments | 4,353 |  |  |  |  |  |  |
| $ | 262,945 |  |  |  |  |  |  |
Included in the pension and postretirement healthcare plan assets are 1,273,592 shares of the Company’s common stock with a market value of $48.0 million at December 31, 2021. The fair values of the Company’s pension plan assets at December 31, 2020 were as follows (in thousands):
| Balance |  | Level 1 |  | Level 2 |  |
Cash and cash equivalents | $ | 56,153 |  |  | $ | — |  |  | $ | 56,153 |  |  |
Equity holdings: |  |  |  |  |  |  |
U.S. companies | 785,227 |  |  | 769,583 |  |  | 15,644 |  |  |
Foreign companies | 114,013 |  |  | 106,783 |  |  | 7,230 |  |  |
Harley-Davidson common stock | 46,741 |  |  | 46,741 |  |  | — |  |  |
Pooled equity funds | 381,538 |  |  | 381,538 |  |  | — |  |  |
Other | 66 |  |  | 66 |  |  | — |  |  |
| 1,327,585 |  |  | 1,304,711 |  |  | 22,874 |  |  |
Fixed-income holdings: |  |  |  |  |  |  |
U.S. Treasuries | 59,116 |  |  | 59,116 |  |  | — |  |  |
Federal agencies | 15,230 |  |  | — |  |  | 15,230 |  |  |
Corporate bonds | 691,003 |  |  | — |  |  | 691,003 |  |  |
Pooled fixed income funds | 148,717 |  |  | 51,456 |  |  | 97,261 |  |  |
Foreign bonds | 110,062 |  |  | — |  |  | 110,062 |  |  |
Municipal bonds | 14,671 |  |  | — |  |  | 14,671 |  |  |
| 1,038,799 |  |  | 110,572 |  |  | 928,227 |  |  |
Plan assets subject to fair value leveling | 2,422,537 |  |  | $ | 1,415,283 |  |  | $ | 1,007,254 |  |  |
Plan assets measured at net asset value: |  |  |  |  |  |  |
Private equity investments | 537 |  |  |  |  |  |  |
Real estate investments | 10,901 |  |  |  |  |  |  |
| 11,438 |  |  |  |  |  |  |
| $ | 2,433,975 |  |  |  |  |  |  |
Included in the pension plan assets were 1,273,592 shares of the Company’s common stock with a market value of $46.7 million at December 31, 2020. The fair values of the Company’s postretirement healthcare plan assets at December 31, 2020 were as follows (in thousands):
| Balance |  | Level 1 |  | Level 2 |  |
Cash and cash equivalents | $ | 4,306 |  |  | $ | — |  |  | $ | 4,306 |  |  |
Equity holdings: |  |  |  |  |  |  |
U.S. companies | 115,272 |  |  | 115,272 |  |  | — |  |  |
Foreign companies | 29,670 |  |  | 29,670 |  |  | — |  |  |
Pooled equity funds | 27,207 |  |  | 27,207 |  |  | — |  |  |
Other | 5 |  |  | 5 |  |  | — |  |  |
| 172,154 |  |  | 172,154 |  |  | — |  |  |
Fixed-income holdings: |  |  |  |  |  |  |
U.S. Treasuries | 2,873 |  |  | 2,873 |  |  | — |  |  |
Federal agencies | 6,970 |  |  | — |  |  | 6,970 |  |  |
Corporate bonds | 12,460 |  |  | — |  |  | 12,460 |  |  |
Pooled fixed income funds | 37,989 |  |  | 37,989 |  |  | — |  |  |
Foreign bonds | 970 |  |  | — |  |  | 970 |  |  |
Municipal bonds | 458 |  |  | — |  |  | 458 |  |  |
| 61,720 |  |  | 40,862 |  |  | 20,858 |  |  |
Plan assets subject to fair value leveling | 238,180 |  |  | $ | 213,016 |  |  | $ | 25,164 |  |  |
Plan assets measured at net asset value: |  |  |  |  |  |  |
Real estate investments | 5,855 |  |  |  |  |  |  |
| $ | 244,035 |  |  |  |  |  |  |
For 2022, the Company’s overall expected long-term rate of return is 5.60% for pension assets and 6.80% for postretirement healthcare plan assets. The expected long-term rate of return is based on the portfolio as a whole and not on the sum of the returns on individual asset categories. The return is based on historical returns adjusted to reflect the current view of the long-term investment market. Postretirement Healthcare Cost: The weighted-average healthcare cost trend rates used in determining the accumulated postretirement benefit obligation of the healthcare plans were as follows:
| 2021 |  | 2020
Healthcare cost trend rate for next year | 6.75 | % |  | 7.00 | %
Rate to which the cost trend rate is assumed to decline (the ultimate rate) | 5.00 | % |  | 5.00 | %
Year that the rate reaches the ultimate trend rate | 2029 |  | 2029
Future Contributions and Benefit Payments: Based on the funded status of the qualified pension plan, there is no requirement for the Company to make contributions to the qualified pension plan in 2022. The Company expects that 2022 postretirement healthcare plan benefits and benefits due under the SERPA plans will be paid by the Company or, in the case of postretirement healthcare plan benefits, partially funded with plan assets. The Company's future expected benefit payments as of December 31, 2021 were as follows (in thousands):
| Pension Benefits |  | SERPA Benefits |  | Postretirement Healthcare Benefits |  |
2022 | $ | 101,171 |  |  | $ | 2,003 |  |  | $ | 22,016 |  |  |
2023 | $ | 102,778 |  |  | $ | 1,448 |  |  | $ | 22,152 |  |  |
2024 | $ | 105,037 |  |  | $ | 1,482 |  |  | $ | 22,190 |  |  |
2025 | $ | 108,579 |  |  | $ | 1,343 |  |  | $ | 22,119 |  |  |
2026 | $ | 110,598 |  |  | $ | 1,344 |  |  | $ | 22,094 |  |  |
2027-2031 | $ | 568,066 |  |  | $ | 6,397 |  |  | $ | 106,147 |  |  |
Defined Contribution Plans: The Company has various defined contribution benefit plans that in total cover substantially all full-time employees. Employees can make voluntary contributions in accordance with the provisions of their respective plan, which includes a 401(k) tax deferral option. The Company makes additional contributions to the plans on behalf of the employees and expensed $19.4 million, $21.7 million and $21.9 million during 2021, 2020 and 2019, respectively related to the contributions.

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