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Pension Plans and Other Postretirement Benefit Plans | 12 Months Ended
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Dec. 31, 2020
General Discussion Of Pension And Other Postretirement Benefits [Abstract] |
Pension Plans and Other Postretirement Benefit Plans | NOTE 11. PENSION PLANS AND OTHER POSTRETIREMENT BENEFIT PLANS The pension and other postretirement benefit plans described below only relate to Avista Utilities. AEL&P (not discussed below) participates in a defined contribution multiemployer plan for its union workers and a defined contribution money purchase pension plan for its nonunion workers. None of the subsidiary retirement plans, individually or in the aggregate, are significant to Avista Corp. Avista Utilities The Company has a defined benefit pension plan covering the majority of all regular full-time employees at Avista Utilities that were hired prior to January 1, 2014. Individual benefits under this plan are based upon the employee’s years of service, date of hire and average compensation as specified in the plan. Non-union employees hired on or after January 1, 2014 participate in a defined contribution 401(k) plan in lieu of a defined benefit pension plan. Union employees hired on or after January 1, 2014 are still covered under the defined benefit pension plan. The Company’s funding policy is to contribute at least the minimum amounts that are required to be funded under the Employee Retirement Income Security Act, but not more than the maximum amounts that are currently deductible for income tax purposes. The Company contributed $22.0 million in cash to the pension plan in 2020, 2019, and 2018. The Company expects to contribute $42.0 million in cash to the pension plan in 2021. The Company also has a SERP that provides additional pension benefits to certain executive officers and certain key employees of the Company. The SERP is intended to provide benefits to individuals whose benefits under the defined benefit pension plan are reduced due to the application of Section 415 of the Internal Revenue Code of 1986 and the deferral of salary under deferred compensation plans. The liability and expense for this plan are included as pension benefits in the tables included in this Note. The Company expects that benefit payments under the pension plan and the SERP will total (dollars in thousands):
|  | 2021 |  |  | 2022 |  |  | 2023 |  |  | 2024 |  |  | 2025 |  |  | Total 2026- 2030 |
Expected benefit payments |  | $ | 42,390 |  |  | $ | 42,673 |  |  | $ | 42,478 |  |  | $ | 43,149 |  |  | $ | 43,752 |  |  | $ | 223,788 |
The expected long-term rate of return on plan assets is based on past performance and economic forecasts for the types of investments held by the plan. In selecting a discount rate, the Company considers yield rates for highly rated corporate bond portfolios with maturities similar to that of the expected term of pension benefits. The Company provides certain health care and life insurance benefits for eligible retired employees that were hired prior to January 1, 2014. The Company accrues the estimated cost of postretirement benefit obligations during the years that employees provide services. The liability and expense of this plan are included as other postretirement benefits. Non-union employees hired on or after January 1, 2014, will have access to the retiree medical plan upon retirement; however, Avista Corp. will no longer provide a contribution toward their medical premium. The Company has a Health Reimbursement Arrangement (HRA) to provide employees with tax-advantaged funds to pay for allowable medical expenses upon retirement. The amount earned by the employee is fixed on the retirement date based on the employee’s years of service and the ending salary. The liability and expense of the HRA are included as other postretirement benefits. The Company provides death benefits to beneficiaries of executive officers who die during their term of office or after retirement. Under the plan, an executive officer’s designated beneficiary will receive a payment equal to twice the executive officer’s annual base salary at the time of death (or if death occurs after retirement, a payment equal to twice the executive officer’s total annual pension benefit). The liability and expense for this plan are included as other postretirement benefits. The Company expects that benefit payments under other postretirement benefit plans will total (dollars in thousands):
|  | 2021 |  |  | 2022 |  |  | 2023 |  |  | 2024 |  |  | 2025 |  |  | Total 2026- 2030 |
Expected benefit payments |  | $ | 6,610 |  |  | $ | 6,800 |  |  | $ | 6,891 |  |  | $ | 7,021 |  |  | $ | 7,164 |  |  | $ | 37,156 |
The Company expects to contribute $6.8 million to other postretirement benefit plans in 2021, representing expected benefit payments to be paid during the year excluding the Medicare Part D subsidy. The Company uses a December 31 measurement date for its pension and other postretirement benefit plans. The following table sets forth the pension and other postretirement benefit plan disclosures as of December 31, 2020 and 2019 and the components of net periodic benefit costs for the years ended December 31, 2020, 2019 and 2018 (dollars in thousands):
|  | Pension Benefits |  |  | Other Post- retirement Benefits |
|  | 2020 |  |  | 2019 |  |  | 2020 |  |  | 2019 |
Change in benefit obligation: |
Benefit obligation as of beginning of year |  | $ | 742,382 |  |  | $ | 671,629 |  |  | $ | 159,296 |  |  | $ | 134,053 |
Service cost |  |  | 22,392 |  |  |  | 19,755 |  |  |  | 3,902 |  |  |  | 3,006 |
Interest cost |  |  | 27,853 |  |  |  | 28,417 |  |  |  | 6,042 |  |  |  | 5,598 |
Actuarial (gain)/loss |  |  | 74,688 |  |  |  | 57,829 |  |  |  | (2,589 | ) |  |  | 23,344 |
Benefits paid |  |  | (40,400 | ) |  |  | (35,248 | ) |  |  | (5,418 | ) |  |  | (6,705 | )
Benefit obligation as of end of year |  | $ | 826,915 |  |  | $ | 742,382 |  |  | $ | 161,233 |  |  | $ | 159,296 |
Change in plan assets: |
Fair value of plan assets as of beginning of year |  | $ | 642,063 |  |  | $ | 544,051 |  |  | $ | 44,853 |  |  | $ | 36,852 |
Actual return on plan assets |  |  | 96,591 |  |  |  | 109,942 |  |  |  | 7,320 |  |  |  | 8,001 |
Employer contributions |  |  | 22,000 |  |  |  | 22,000 |  |  |  | — |  |  |  | — |
Benefits paid |  |  | (38,630 | ) |  |  | (33,930 | ) |  |  | — |  |  |  | — |
Fair value of plan assets as of end of year |  | $ | 722,024 |  |  | $ | 642,063 |  |  | $ | 52,173 |  |  | $ | 44,853 |
Funded status |  | $ | (104,891 | ) |  | $ | (100,319 | ) |  | $ | (109,060 | ) |  | $ | (114,443 | )
Amounts recognized in the Consolidated Balance Sheets: |
Other current liabilities |  | $ | (1,943 | ) |  | $ | (1,602 | ) |  | $ | (669 | ) |  | $ | (640 | )
Non-current liabilities |  |  | (102,948 | ) |  |  | (98,717 | ) |  |  | (108,391 | ) |  |  | (113,803 | )
Net amount recognized |  | $ | (104,891 | ) |  | $ | (100,319 | ) |  | $ | (109,060 | ) |  | $ | (114,443 | )
Accumulated pension benefit obligation |  | $ | 710,023 |  |  | $ | 644,004 |  |  |  |  |  |  |  |  |
Accumulated postretirement benefit obligation: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
For retirees |  |  |  |  |  |  |  |  |  | $ | 75,876 |  |  | $ | 72,816 |
For fully eligible employees |  |  |  |  |  |  |  |  |  | $ | 32,097 |  |  | $ | 34,545 |
For other participants |  |  |  |  |  |  |  |  |  | $ | 53,260 |  |  | $ | 51,935 |
Included in accumulated other comprehensive loss (income) (net of tax): |
Unrecognized prior service cost |  | $ | 1,902 |  |  | $ | 2,105 |  |  | $ | (3,570 | ) |  | $ | (4,400 | )
Unrecognized net actuarial loss |  |  | 119,318 |  |  |  | 114,368 |  |  |  | 53,737 |  |  |  | 63,101 |
Total |  |  | 121,220 |  |  |  | 116,473 |  |  |  | 50,167 |  |  |  | 58,701 |
Less regulatory asset |  |  | (108,301 | ) |  |  | (107,395 | ) |  |  | (48,708 | ) |  |  | (57,520 | )
Accumulated other comprehensive loss for unfunded benefit obligation for pensions and other postretirement benefit plans |  | $ | 12,919 |  |  | $ | 9,078 |  |  | $ | 1,459 |  |  | $ | 1,181 |
|  | Pension Benefits |  |  | Other Post- retirement Benefits |
|  | 2020 |  |  | 2019 |  |  | 2020 |  |  | 2019 |
Weighted-average assumptions as of December 31: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Discount rate for benefit obligation |  |  | 3.25 | % |  |  | 3.85 | % |  |  | 3.27 | % |  |  | 3.89 | %
Discount rate for annual expense |  |  | 3.85 | % |  |  | 4.31 | % |  |  | 3.89 | % |  |  | 4.32 | %
Expected long-term return on plan assets |  |  | 5.50 | % |  |  | 5.90 | % |  |  | 5.30 | % |  |  | 5.70 | %
Rate of compensation increase |  |  | 4.74 | % |  |  | 4.66 | % |  |  |  |  |  |  |  |
Medical cost trend pre-age 65 – initial |  |  |  |  |  |  |  |  |  |  | 6.25 | % |  |  | 5.75 | %
Medical cost trend pre-age 65 – ultimate |  |  |  |  |  |  |  |  |  |  | 5.00 | % |  |  | 5.00 | %
Ultimate medical cost trend year pre-age 65 |  |  |  |  |  |  |  |  |  | 2026 |  |  | 2023 |
Medical cost trend post-age 65 – initial |  |  |  |  |  |  |  |  |  |  | 6.25 | % |  |  | 6.50 | %
Medical cost trend post-age 65 – ultimate |  |  |  |  |  |  |  |  |  |  | 5.00 | % |  |  | 5.00 | %
Ultimate medical cost trend year post-age 65 |  |  |  |  |  |  |  |  |  | 2026 |  |  | 2026 |
|  | Pension Benefits |  |  | Other Post-retirement Benefits |
|  | 2020 |  |  | 2019 |  |  | 2018 |  |  | 2020 |  |  | 2019 |  |  | 2018 |
Components of net periodic benefit cost: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Service cost (a) |  | $ | 22,392 |  |  | $ | 19,755 |  |  | $ | 21,614 |  |  | $ | 3,902 |  |  | $ | 3,006 |  |  | $ | 3,188 |
Interest cost |  |  | 27,853 |  |  |  | 28,417 |  |  |  | 26,096 |  |  |  | 6,042 |  |  |  | 5,598 |  |  |  | 4,831 |
Expected return on plan assets |  |  | (34,886 | ) |  |  | (31,763 | ) |  |  | (33,018 | ) |  |  | (2,377 | ) |  |  | (2,101 | ) |  |  | (1,973 | )
Amortization of prior service cost |  |  | 257 |  |  |  | 257 |  |  |  | 257 |  |  |  | (958 | ) |  |  | (981 | ) |  |  | (1,089 | )
Net loss recognition |  |  | 6,717 |  |  |  | 10,216 |  |  |  | 7,879 |  |  |  | 4,871 |  |  |  | 4,013 |  |  |  | 4,232 |
Net periodic benefit cost |  | $ | 22,333 |  |  | $ | 26,882 |  |  | $ | 22,828 |  |  | $ | 11,480 |  |  | $ | 9,535 |  |  | $ | 9,189 |
(a) | Total service costs in the table above are recorded to the same accounts as labor expense. Labor and benefits expense is recorded to various projects based on whether the work is a capital project or an operating expense. Approximately 40 percent of all labor and benefits is capitalized to utility property and 60 percent is expensed to utility other operating expenses.
Plan Assets The Finance Committee of the Company’s Board of Directors approves investment policies, objectives and strategies that seek an appropriate return for the pension plan and other postretirement benefit plans and reviews and approves changes to the investment and funding policies. The Company has contracted with investment consultants who are responsible for monitoring the individual investment managers. The investment managers’ performance and related individual fund performance is periodically reviewed by an internal benefits committee and by the Finance Committee to monitor compliance with investment policy objectives and strategies. Pension plan assets are invested in mutual funds, trusts and partnerships that hold marketable debt and equity securities, real estate, and absolute return. In seeking to obtain a return that aligns with the funded status of the pension plan, the investment consultant recommends allocation percentages by asset classes. These recommendations are reviewed by the internal benefits committee, which then recommends their adoption by the Finance Committee. The Finance Committee has established target investment allocation percentages by asset classes and also investment ranges for each asset class. The target investment allocation percentages are typically the midpoint of the established range. The target investment allocation percentages by asset classes are indicated in the table below:
|  | 2020 |  |  | 2019 |
Equity securities |  |  | 35 | % |  |  | 35 | %
Debt securities |  |  | 49 | % |  |  | 49 | %
Real estate |  |  | 7 | % |  |  | 7 | %
Absolute return |  |  | 9 | % |  |  | 9 | %
The target investment allocation percentages were revised in the first quarter of 2021 and the pension plan assets are being reinvested to move toward the new target investment allocation percentages of 55 percent equity securities, 40 percent debt securities, 5 percent real estate and 0 percent absolute return. The target asset allocation percentages were modified to better align the asset allocations with the funded status of the pension plan. The fair value of pension plan assets invested in debt and equity securities was based primarily on fair value (market prices). The fair value of investment securities traded on a national securities exchange is determined based on the reported last sales price; securities traded in the over-the-counter market are valued at the last reported bid price. Investment securities for which market prices are not readily available or for which market prices do not represent the value at the time of pricing, the investment manager estimates fair value based upon other inputs (including valuations of securities that are comparable in coupon, rating, maturity and industry). Pension plan and other postretirement plan assets whose fair values are measured using net asset value (NAV) are excluded from the fair value hierarchy and are included as reconciling items in the tables below. The Company's investments in common/collective trusts have redemption limitations that permit quarterly redemptions following notice requirements of 45 to 60 days. Most of the Company's investments in closely held investments and partnership interests have redemption limitations that range from bi-monthly to semi-annually following redemption notice requirements of 60 to 90 days. One investment in a partnership has a lock-up for redemption currently expiring in 2022 and is subject to extension. The following table discloses by level within the fair value hierarchy (see Note 18 for a description of the fair value hierarchy) of the pension plan’s assets measured and reported as of December 31, 2020 at fair value (dollars in thousands):
|  | Level 1 |  |  | Level 2 |  |  | Level 3 |  |  | Total |
Cash equivalents |  | $ | — |  |  | $ | 3,309 |  |  | $ | — |  |  | $ | 3,309 |
Fixed income securities: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
U.S. government issues |  |  | — |  |  |  | 10,990 |  |  |  | — |  |  |  | 10,990 |
Corporate issues |  |  | — |  |  |  | 279,857 |  |  |  | — |  |  |  | 279,857 |
International issues |  |  | — |  |  |  | 39,634 |  |  |  | — |  |  |  | 39,634 |
Municipal issues |  |  | — |  |  |  | 22,431 |  |  |  | — |  |  |  | 22,431 |
Mutual funds: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
U.S. equity securities |  |  | 146,375 |  |  |  | — |  |  |  | — |  |  |  | 146,375 |
International equity securities |  |  | 96,311 |  |  |  | — |  |  |  | — |  |  |  | 96,311 |
Absolute return (1) |  |  | 11,640 |  |  |  | — |  |  |  | — |  |  |  | 11,640 |
Plan assets measured at NAV (not subject to hierarchy disclosure) |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Common/collective trusts: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Real estate |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 29,532 |
Partnership/closely held investments: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Absolute return (1) |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 47,188 |
International equity securities |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 26,760 |
Real estate |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 7,997 |
Total |  | $ | 254,326 |  |  | $ | 356,221 |  |  | $ | — |  |  | $ | 722,024 |
The following table discloses by level within the fair value hierarchy (see Note 18 for a description of the fair value hierarchy) of the pension plan’s assets measured and reported as of December 31, 2019 at fair value (dollars in thousands):
|  | Level 1 |  |  | Level 2 |  |  | Level 3 |  |  | Total |
Cash equivalents |  | $ | — |  |  | $ | 2,852 |  |  | $ | — |  |  | $ | 2,852 |
Fixed income securities: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
U.S. government issues |  |  | — |  |  |  | 37,297 |  |  |  | — |  |  |  | 37,297 |
Corporate issues |  |  | — |  |  |  | 207,222 |  |  |  | — |  |  |  | 207,222 |
International issues |  |  | — |  |  |  | 35,836 |  |  |  | — |  |  |  | 35,836 |
Municipal issues |  |  | — |  |  |  | 23,539 |  |  |  | — |  |  |  | 23,539 |
Mutual funds: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
U.S. equity securities |  |  | 173,568 |  |  |  | — |  |  |  | — |  |  |  | 173,568 |
International equity securities |  |  | 46,416 |  |  |  | — |  |  |  | — |  |  |  | 46,416 |
Absolute return (1) |  |  | 16,720 |  |  |  | — |  |  |  | — |  |  |  | 16,720 |
Plan assets measured at NAV (not subject to hierarchy disclosure) |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Common/collective trusts: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Real estate |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 31,473 |
Partnership/closely held investments: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Absolute return (1) |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 59,260 |
Real estate |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 7,880 |
Total |  | $ | 236,704 |  |  | $ | 306,746 |  |  | $ | — |  |  | $ | 642,063 |
(1) | This category invests in multiple strategies to diversify risk and reduce volatility. The strategies include: (a) event driven, relative value, convertible, and fixed income arbitrage, (b) distressed investments, (c) long/short equity and fixed income, and (d) market neutral strategies.
The fair value of other postretirement plan assets invested in debt and equity securities was based primarily on market prices. The fair value of investment securities traded on a national securities exchange is determined based on the last reported sales price; securities traded in the over-the-counter market are valued at the last reported bid price. Investment securities for which market prices are not readily available are fair-valued by the investment manager based upon other inputs (including valuations of securities that are comparable in coupon, rating, maturity and industry). The target asset allocation was 60 percent equity securities and 40 percent debt securities in both 2020 and 2019. The fair value of other postretirement plan assets was determined as of December 31, 2020 and 2019. The following table discloses by level within the fair value hierarchy (see Note 18 for a description of the fair value hierarchy) of other postretirement plan assets measured and reported as of December 31, 2020 at fair value (dollars in thousands):
|  | Level 1 |  |  | Level 2 |  |  | Level 3 |  |  | Total |
Balanced index mutual fund (1) |  | $ | 52,173 |  |  | $ | — |  |  | $ | — |  |  | $ | 52,173 |
The following table discloses by level within the fair value hierarchy (see Note 18 for a description of the fair value hierarchy) of other postretirement plan assets measured and reported as of December 31, 2019 at fair value (dollars in thousands):
|  | Level 1 |  |  | Level 2 |  |  | Level 3 |  |  | Total |
Balanced index mutual fund (1) |  | $ | 44,853 |  |  | $ | — |  |  | $ | — |  |  | $ | 44,853 |
(1) | The balanced index fund for 2020 and 2019 is a single mutual fund that includes a percentage of U.S. equity and fixed income securities and International equity and fixed income securities.
401(k) Plans and Executive Deferral Plan Avista Utilities has a salary deferral 401(k) plan that is a defined contribution plan and covers substantially all employees. Employees can make contributions to their respective accounts in the plans on a pre-tax basis up to the maximum amount permitted by law. The Company matches a portion of the salary deferred by each participant according to the schedule in the respective plan. Employer matching contributions were as follows for the years ended December 31 (dollars in thousands):
|  | 2020 |  |  | 2019 |  |  | 2018 |
Employer 401(k) matching contributions |  | $ | 11,742 |  |  | $ | 10,412 |  |  | $ | 10,243 |
The Company has an Executive Deferral Plan. This plan allows executive officers and other key employees the opportunity to defer until the earlier of their retirement, termination, disability or death, up to 75 percent of their base salary and/or up to 100 percent of their incentive payments. Deferred compensation funds are held by the Company in a Rabbi Trust. There were deferred compensation assets included in other property and investments-net and corresponding deferred compensation liabilities included in other non-current liabilities and deferred credits on the Consolidated Balance Sheets of the following amounts as of December 31 (dollars in thousands):
|  | 2020 |  |  | 2019 |
Deferred compensation assets and liabilities |  | $ | 9,174 |  |  | $ | 8,948 |

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