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Pension and Other Post-retirement Benefits | 12 Months Ended
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Dec. 31, 2022
Retirement Benefits [Abstract] |
Pension and Other Post-retirement Benefits | PENSION AND OTHER POST-RETIREMENT BENEFITS We have defined-benefit pension plans and post-retirement health and life insurance plans that provide benefits upon retirement for certain full-time employees. The defined-benefit pension plans include: (1) a pension plan which was amended in 2018 to freeze any future benefit accrual whereby eligible employees no longer receive pay credits in the plan and newly hired employees are not eligible to participate (the “Pension Plan”); (2) a legacy supplemental executive retirement plan which was also frozen in 2018 (the “Legacy SERP”); and (3) a supplemental executive retirement plan which prior to July 1, 2021, was not designated as a defined benefit plan (the “SERP”). Additionally, we have frozen retiree life and medical supplemental plans (the “Retiree Medical Plans”) which provide post-retirement health and life insurance benefits. The SERP is a non-qualified plan that provided eligible employees an opportunity to defer a portion of their compensation for use after retirement. The SERP was frozen to the entry of new participants in November 2019 and to future compensation deferrals as of January 1, 2020. Assets held in a rabbi trust maintained for the SERP were marketable securities which, pursuant to the plan of reorganization, were liquidated upon the Effective Date and used to satisfy the claims of creditors. Net unrealized gains of $1.2 million and $3.2 million from marketable securities held in our SERP were included in Other, net, in our Consolidated Statements of Operations for the four months ended April 30, 2021 (Predecessor) and the year ended December 31, 2020 (Predecessor), respectively. Effective July 1, 2021, we amended the SERP to provide for quarterly credits of an interest equivalent based upon the rate of interest paid on ten-year United States treasury notes in November of the immediately preceding calendar year and the participant plan balances as of the first day of such quarter and began accounting for this plan as a defined benefit plan. The following table presents the changes in benefit obligations and plan assets for the year ended December 31, 2022 (Successor), the eight months ended December 31, 2021 (Successor) and the four months ended April 30, 2021 (Predecessor) and the funded status and weighted-average assumptions used to determine the benefit obligation at the measurement date (dollars in millions):
|  | Successor |  |  | Predecessor
|  | Year Ended December 31, 2022 |  | Eight Months Ended December 31, 2021 |  |  | Four Months Ended April 30, 2021
|  | Pension Benefits |  | Other Benefits |  | Total |  | Pension Benefits |  | Other Benefits |  | Total |  |  | Pension Benefits |  | Other Benefits |  | Total
Projected benefit obligation: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
BALANCE at the beginning of the period |  | $ | 827.9 |  |  | $ | 15.6 |  |  | $ | 843.5 |  |  | $ | 826.1 |  |  | $ | 14.8 |  |  | $ | 840.9 |  |  |  | $ | 886.7 |  |  | $ | 15.9 |  |  | $ | 902.6 |
Interest cost |  | 22.0 |  |  | 0.4 |  |  | 22.4 |  |  | 15.3 |  |  | 0.3 |  |  | 15.6 |  |  |  | 6.5 |  |  | 0.1 |  |  | 6.6 |
Actuarial loss (gain) |  | (191.0) |  |  | (3.8) |  |  | (194.8) |  |  | 20.6 |  |  | (4.2) |  |  | 16.4 |  |  |  | (55.0) |  |  | (1.0) |  |  | (56.0) |
Plan settlements |  | (1.4) |  |  | — |  |  | (1.4) |  |  | (25.9) |  |  | — |  |  | (25.9) |  |  |  | — |  |  | — |  |  | — |
Plan amendments |  | — |  |  | — |  |  | — |  |  | 0.2 |  |  | — |  |  | 0.2 |  |  |  | — |  |  | — |  |  | — |
Benefits paid |  | (46.0) |  |  | (0.6) |  |  | (46.6) |  |  | (25.7) |  |  | (0.3) |  |  | (26.0) |  |  |  | (12.1) |  |  | (0.2) |  |  | (12.3) |
Net transfer in (including the effect of any business combinations/divestitures) |  | — |  |  | — |  |  | — |  |  | 17.3 |  |  | 5.0 |  |  | 22.3 |  |  |  | — |  |  | — |  |  | — |
BALANCE at the end of the period |  | $ | 611.5 |  |  | $ | 11.6 |  |  | $ | 623.1 |  |  | $ | 827.9 |  |  | $ | 15.6 |  |  | $ | 843.5 |  |  |  | $ | 826.1 |  |  | $ | 14.8 |  |  | $ | 840.9 |
Plan assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Fair value, at the beginning of the period |  | $ | 634.6 |  |  | $ | — |  |  | $ | 634.6 |  |  | $ | 652.0 |  |  | $ | — |  |  | $ | 652.0 |  |  |  | $ | 603.1 |  |  | $ | — |  |  | $ | 603.1 |
Actual return |  | (132.2) |  |  | — |  |  | (132.2) |  |  | 31.8 |  |  | — |  |  | 31.8 |  |  |  | 38.5 |  |  | — |  |  | 38.5 |
Employer contributions |  | 3.5 |  |  | — |  |  | 3.5 |  |  | 2.4 |  |  | — |  |  | 2.4 |  |  |  | 22.5 |  |  | — |  |  | 22.5 |
Plan settlements |  | (1.4) |  |  | — |  |  | (1.4) |  |  | (25.9) |  |  | — |  |  | (25.9) |  |  |  | — |  |  | — |  |  | — |
Benefits paid |  | (46.0) |  |  | — |  |  | (46.0) |  |  | (25.7) |  |  | — |  |  | (25.7) |  |  |  | (12.1) |  |  | — |  |  | (12.1) |
Fair value, at the end of the period |  | $ | 458.5 |  |  | $ | — |  |  | $ | 458.5 |  |  | $ | 634.6 |  |  | $ | — |  |  | $ | 634.6 |  |  |  | $ | 652.0 |  |  | $ | — |  |  | $ | 652.0 |
Net benefit liabilities |  | $ | 153.0 |  |  | $ | 11.6 |  |  | $ | 164.6 |  |  | $ | 193.3 |  |  | $ | 15.6 |  |  | $ | 208.9 |  |  |  | $ | 174.1 |  |  | $ | 14.8 |  |  | $ | 188.9 |
Amounts recognized in Consolidated Balance Sheet: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Accrued liabilities |  | $ | (3.7) |  |  | $ | (1.1) |  |  | $ | (4.8) |  |  | $ | (3.8) |  |  | $ | (1.1) |  |  | $ | (4.9) |  |  |  | $ | (1.4) |  |  | $ | (1.4) |  |  | $ | (2.8) |
Other liabilities (long-term) |  | (149.3) |  |  | (10.5) |  |  | (159.8) |  |  | (189.5) |  |  | (14.5) |  |  | (204.0) |  |  |  | (172.7) |  |  | (13.4) |  |  | (186.1) |
Net benefit liabilities |  | $ | (153.0) |  |  | $ | (11.6) |  |  | $ | (164.6) |  |  | $ | (193.3) |  |  | $ | (15.6) |  |  | $ | (208.9) |  |  |  | $ | (174.1) |  |  | $ | (14.8) |  |  | $ | (188.9) |
Accumulated contributions less than net periodic benefit cost |  | $ | (159.8) |  |  | $ | (19.5) |  |  | $ | (179.3) |  |  | $ | (180.0) |  |  | $ | (19.8) |  |  | $ | (199.8) |  |  |  | $ | (174.1) |  |  | $ | (14.8) |  |  | $ | (188.9) |
Amounts not yet reflected in net periodic benefit cost: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Actuarial gain (loss) |  | 7.0 |  |  | 7.9 |  |  | 14.9 |  |  | (13.1) |  |  | 4.2 |  |  | (8.9) |  |  |  | — |  |  | $ | — |  |  | — |
Prior service cost |  | (0.2) |  |  | — |  |  | (0.2) |  |  | (0.2) |  |  | — |  |  | (0.2) |  |  |  | — |  |  | — |  |  | — |
Total accumulated other comprehensive income (loss) |  | $ | 6.8 |  |  | $ | 7.9 |  |  | $ | 14.7 |  |  | $ | (13.3) |  |  | $ | 4.2 |  |  | $ | (9.1) |  |  |  | $ | — |  |  | $ | — |  |  | $ | — |
Net benefit liabilities |  | $ | (153.0) |  |  | $ | (11.6) |  |  | $ | (164.6) |  |  | $ | (193.3) |  |  | $ | (15.6) |  |  | $ | (208.9) |  |  |  | $ | (174.1) |  |  | $ | (14.8) |  |  | $ | (188.9) |
Weighted-average assumptions: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Discount rate |  | 5.21 | % |  | 5.30 | % |  |  |  | 2.73 | % |  | 2.72 | % |  |  |  |  | 2.84 | % |  | 2.73 | % |  |
Cash balance interest credit rate |  | 3.23 | % |  | N/A |  |  |  | 3.05 | % |  | N/A |  |  |  |  | 2.94 | % |  | N/A |  |
The unfunded obligation decreased by $44.3 million as of December 31, 2022 (Successor) when compared to the unfunded obligation as of December 31, 2021 (Successor). The decrease was primarily attributable to $170.1 million from an increase in the discount rate and $29.3 million from change in the lump sum conversion assumptions. This decrease was partially offset by lower than expected return on plan assets of $132.2 million and $22.4 million due to increase in interest cost. The projected benefit obligations for pension benefits in the preceding table reflect the actuarial present value of benefits accrued based on services rendered to date assuming the actual or assumed expected date of separation for retirement. The accumulated benefit obligation, which is presented below for all plans in the aggregate at December 31, 2022 and 2021 (Successor), is based on services rendered to date, but exclude the effect of future salary increases (in millions):
|  | 2022 |  | 2021
Accumulated benefit obligation |  | $ | 623.1 |  |  | $ | 843.5 |
The components of net periodic pension, retiree medical income and the weighted-average assumptions used to determine net periodic pension and retiree medical income were as follows (dollars in millions):
|  | Successor |  |  | Predecessor
|  | Year Ended December 31, 2022 |  | Eight Months Ended December 31, 2021 |  |  | Four Months Ended April 30, 2021 |  | Year Ended December 31, 2020
Service cost (1) |  | $ | — |  |  | $ | — |  |  |  | — |  |  | 0.1 |
Interest cost (2) |  | 22.4 |  |  | 15.6 |  |  |  | 6.6 |  |  | 25.4 |
Expected return on plan assets (2) |  | (38.3) |  |  | (24.7) |  |  |  | (12.1) |  |  | (36.5) |
Curtailment gain recognized (2) |  | — |  |  | — |  |  |  | — |  |  | (3.3) |
Settlement (gain) loss recognized (2) |  | (0.4) |  |  | 0.4 |  |  |  | — |  |  | (0.3) |
Amortization of net (gain) loss (2) |  | (0.1) |  |  | — |  |  |  | 0.1 |  |  | — |
Net periodic pension and retiree medical income |  | $ | (16.4) |  |  | $ | (8.7) |  |  |  | $ | (5.4) |  |  | $ | (14.6) |
Discount rate |  | 2.73 | % |  | 2.84 | % |  |  | 2.30 | % |  | 3.16 | %
Expected return on assets |  | 6.26 | % |  | 6.03 | % |  |  | 6.03 | % |  | 6.48 | %
Cash balance interest credit rate |  | 3.05 | % |  | 2.94 | % |  |  | 2.94 | % |  | 3.29 | %
(1) Included in Contract drilling and General and administrative expense in our Consolidated Statements of Operations. (2) Included in Other, net, in our Consolidated Statements of Operations. Settlement accounting is necessary when actual lump sums paid during a fiscal year exceed the sum of the service cost and interest cost for the year. During the year ended December 31, 2022 (Successor), eight months ended December 31, 2021 (Successor) and the year ended December 31, 2020 (Predecessor), the settlement threshold was reached for certain of our pension plans and we recognized a settlement credit of $0.4 million, a charge of $0.4 million and a credit of $0.3 million, respectively, in our Consolidated Statements of Operations. In March 2021, the American Rescue Plan Act of 2021 ("ARPA-21") was passed. ARPA-21 provides funding relief for U.S. qualified pension plans which has lowered pension contribution requirements and should continue to lower them over the next few years, relative to the pre-ARPA-21 contribution requirements. We currently expect to contribute approximately $7.4 million to our pension plans and to directly pay other post-retirement benefits of approximately $1.2 million in 2023. These amounts represent the minimum contributions we are required to make under relevant statutes. We do not expect to make contributions in excess of the minimum required amounts. The pension plans' investment objectives for fund assets are to: achieve a rate of return such that contributions are minimized and future assets are available to fund liabilities, maintain liquidity sufficient to pay benefits when due, diversify among asset classes so that assets earn a reasonable return with an acceptable level of risk and gradually de-risk the plan by increasing the allocation of investments which track the overall liabilities of the plan as the ratio of assets to liabilities improves and economic conditions warrant. The plans employ several active managers with proven long-term records in their specific investment discipline. Target allocations among asset categories and the fair value of each category of plan assets as of December 31, 2022 and 2021 (Successor), classified by level within the fair value hierarchy are presented below. The plans will reallocate assets in accordance with the allocation targets, after giving consideration to the expected level of cash required to pay current benefits and plan expenses (dollars in millions):
|  | Target range |  | Total |  | Quoted prices in active markets for identical assets (Level 1) |  | Significant observable inputs (Level 2) |  | Significant unobservable inputs (Level 3)
December 31, 2022 (1) |  |  |  |  |  |  |  |  |  |
Equities: |  |  |  |  |  |  |  |  |  |
U.S. equity: |  | 23.9% to 33.9% |  |  |  |  |  |  |  |
U.S. large cap |  |  |  | $ | 99.4 |  |  | $ | — |  |  | $ | 99.4 |  |  | $ | — |
U.S. small/mid cap |  |  |  | 25.4 |  |  | — |  |  | 25.4 |  |  | — |
Global Low Volatility Equity |  | 3.4% to 13.4% |  | 38.0 |  |  | — |  |  | 38.0 |  |  | — |
Non-U.S. equity: |  | 19.7% to 29.7% |  |  |  |  |  |  |  |
International all cap |  |  |  | 50.7 |  |  | — |  |  | 50.7 |  |  | — |
International small cap |  |  |  | 22.4 |  |  | — |  |  | 22.4 |  |  | — |
Emerging markets |  |  |  | 39.7 |  |  | — |  |  | 39.7 |  |  | — |
Real estate equities |  | 3% to 13% |  | 49.0 |  |  | — |  |  | 49.0 |  |  | — |
Fixed income: |  | 25% to 35% |  |  |  |  |  |  |  |
Long-term corp bonds |  |  |  | 45.3 |  |  | — |  |  | 45.3 |  |  | — |
U.S. Treasury STRIPS |  |  |  | 83.7 |  |  | — |  |  | 83.7 |  |  | — |
Cash and equivalents |  | $0 - $5.0 |  | 4.9 |  |  | 4.9 |  |  | — |  |  | — |
Total |  |  |  | $ | 458.5 |  |  | $ | 4.9 |  |  | $ | 453.6 |  |  | $ | — |
December 31, 2021 |  |  |  |  |  |  |  |  |  |
Equities: |  | 53% to 69% |  |  |  |  |  |  |  |
U.S. large cap |  | 22% to 28% |  | $ | 173.7 |  |  | $ | — |  |  | $ | 173.7 |  |  | $ | — |
U.S. small cap |  | 4% to 10% |  | 44.7 |  |  | — |  |  | 44.7 |  |  | — |
International all cap |  | 21% to 29% |  | 159.1 |  |  | — |  |  | 159.1 |  |  | — |
International small cap |  | 2% to 8% |  | 41.7 |  |  | — |  |  | 41.7 |  |  | — |
Real estate equities |  | 0% to 13% |  | 63.5 |  |  | — |  |  | 63.5 |  |  | — |
Fixed income: |  | 25% to 35% |  |  |  |  |  |  |  |
Aggregate |  | 9% to 19% |  | 73.1 |  |  | — |  |  | 73.1 |  |  | — |
Core plus |  | 9% to 19% |  | 74.3 |  |  | 74.3 |  |  | — |  |  | — |
Cash and equivalents |  | 0% to 10% |  | 4.5 |  |  | 4.5 |  |  | — |  |  | — |
Total |  |  |  | $ | 634.6 |  |  | $ | 78.8 |  |  | $ | 555.8 |  |  | $ | — |
(1)During the year ended December 31, 2022, our investment policy was updated whereby the allocation target ranges are set for general asset classes and not specific investment types. Assets in the U.S. equities category include investments in common and preferred stocks (and equivalents such as American Depository Receipts and convertible bonds) and may be held through separate accounts, commingled funds or an institutional mutual fund. Assets in the global low volatility equities include investments in a broad range of developed market global equity securities and may be held through a commingled or institutional mutual fund. Assets in the international equities category include investments in a broad range of international equity securities, including both developed and emerging markets, and may be held through a commingled or institutional mutual fund. The real estate category includes investments in pooled and commingled funds whose objectives are diversified equity investments in income-producing properties. Each real estate fund is intended to provide broad exposure to the real estate market by property type, geographic location and size and may invest internationally. Securities in the fixed income categories include U.S. government, corporate, mortgage- and asset-backed securities and Yankee bonds and should be rated investment grade or above. Investments in this category should have an average investment rating of “A” or better. The following is a description of the valuation methodologies used for the pension plan assets as of December 31, 2022 (Successor): •Fair values of all U.S. equity securities, global low volatility equity securities, all non-U.S. equity securities and fixed income securities categorized as Level 2 were held in commingled funds which were valued daily based on a net asset value. •The real estate equities categorized as Level 2 were held in three accounts (a comingled real estate investment trust ("REIT") fund, a comingled U.S. core real estate fund and a limited partnership). The assets in the REIT fund were valued daily based on a net asset value and the assets in the both the U.S. core real estate fund and the limited partnership were valued quarterly based on a net asset value. •Cash and equivalents categorized as Level 1 were valued at cost, which approximates fair value. To develop the expected long-term rate of return on assets assumption, we considered the current level of expected returns on risk-free investments (primarily government bonds), the historical level of the risk premium associated with the plan's other asset classes and the expectations for future returns of each asset class. The expected return for each asset class was then weighted based upon the current asset allocation to develop the expected long-term rate of return on assets assumption for the plan, which increased to 7.10% at December 31, 2022 (Successor) from 6.26% at December 31, 2021 (Successor). Estimated future annual benefit payments from plan assets are presented below. Such amounts are based on existing benefit formulas and include the effect of future service (in millions):
|  | Pension Benefits |  | Other Post-Retirement Benefits
Year ended December 31, |  |  |  |
2023 |  | $ | 42.4 |  |  | $ | 1.2 |
2024 |  | 42.4 |  |  | 1.2 |
2025 |  | 41.6 |  |  | 1.1 |
2026 |  | 41.0 |  |  | 1.0 |
2027 |  | 40.6 |  |  | 0.9 |
2028 through 2032 |  | 196.4 |  |  | 3.9 |
Savings Plans We have savings plans, (the "Savings Plan", the "Multinational Savings Plan", the "Limited Retirement Plan"), which cover eligible employees as defined within each plan. The Savings Plan includes a 401(k) savings plan feature, which allows eligible employees to make tax-deferred contributions to the plans. Contributions made to the Multinational Savings Plan may or may not qualify for tax deferral based on each plan participant's local tax requirements. The Limited Retirement Plan allows eligible employees in the U.K. to make tax-deferred contributions to the plan. Historically, we made matching cash contributions to the plans. The savings plans previously matched 100% of the amount contributed by the employee generally up to a maximum of 5% of eligible salary. Matching contributions totaled $8.8 million for the year ended December 31, 2020 (Predecessor). Effective August 1, 2020, in light of the then current economic environment, we suspended employer matching contributions for the Savings Plan and the Multinational Savings Plan. In addition, effective December 1, 2020, the matching contributions in the Limited Retirement Plan were reduced. Employer contributions were reinstated effective January 1, 2022 whereby 100% of the amount contributed by the employee was matched up to a maximum of 4% of eligible salary. These matching contributions totaled $4.7 million for the year ended December 31, 2022 (Successor). The employer contributions increased effective January 1, 2023 whereby employee contributions are now matched up to a maximum of 5%.

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