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Pension and Other Postretirement Benefits | 12 Months Ended
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Dec. 31, 2014
Compensation and Retirement Disclosure [Abstract] |
Pension and other postretirement benefits disclosure | Pension and other postretirement benefits Pension Benefits We maintain noncontributory defined benefit pension plans for all of our domestic hourly and salaried employees. For the domestic salaried employees, plan benefits are based primarily on years of service and average compensation during the later years of employment. For hourly employees, plan benefits are based primarily on a formula that provides a specific benefit for each year of service. Our funding policy is to contribute amounts based upon actuarial and economic assumptions designed to achieve adequate funding of the projected benefit obligations and to meet the minimum funding requirements of the Employee Retirement Income Security Act 1974 ("ERISA"). Plan assets consist principally of U.S. and international equities and fixed income securities. In addition, we maintain the SERB plan for certain current and former executive officers. We account for these plans in accordance with ASC 715. We use a measurement date of December 31 st to determine the pension and OPEB liabilities. Partial Freeze In the fourth quarter of 2014, we amended our Salaried Pension Plan to eliminate future accruals for participants who are under age 50 as of January 1, 2015. The plan was also closed to new entrants. The amendment lowered the plans' projected benefit obligations by approximately $6,600 and resulted in a $263 curtailment charge for 2014. Pension Settlement - Lump Sum Payout In the fourth quarter of 2014, we offered certain former employees with vested pension benefits a lump sum payout in an effort to reduce our long-term pension obligations. As a result, net periodic benefit cost for our pension plans increased by a settlement charge of $4,701 for 2014 and the projected benefit obligation decreased by $19,573. Employer contributions During the year ended December 31, 2014, we made contributions of approximately $5,584 to the qualified defined benefit and SERB plans we sponsor. PBGC settlement In April 2013, we entered into a settlement agreement with the Pension Benefit Guaranty Corporation ("PBGC") regarding an alleged "cessation of operations" at our Ravenswood facility as a result of the curtailment of operations at the facility. While we do not believe that a "cessation of operations" has occurred, we reached an agreement with the PBGC to resolve the matter. Pursuant to the terms of the agreement, we will make additional contributions (above any minimum required contributions) to our defined benefit pension plans totaling approximately $17,400 over the term of the agreement, which runs through 2016. In 2013, we made the contributions pursuant to this agreement of approximately $6,700. The remaining contributions under this agreement are approximately $10,700, of which approximately $3,700 was scheduled to be made in 2014. Under certain circumstances, in periods of lower primary aluminum prices relative to our cost of operations, we may defer one or more of these payments, but we would be required to provide the PBGC with acceptable security for any deferred payments. In the first quarter of 2014, we elected to defer contributions for 2014 under the PBGC agreement and have provided the PBGC with the appropriate security. Other Postretirement Benefits (OPEB) In addition to providing pension benefits, we provide certain healthcare and life insurance benefits for certain domestic retired employees. We account for these plans in accordance with ASC 715-60. ASC 715-60 requires companies to accrue the estimated cost of providing postretirement benefits during the working careers of those employees who could become eligible for such benefits when they retire. We fund these benefits as the retirees submit claims. Retiree medical benefits changes In 2012, Century Aluminum of West Virginia ("CAWV") amended its postretirement medical benefit plan for all current and former salaried employees, their dependents and all bargaining unit employees who retired before October 1, 2012, and their dependents. Effective January 1, 2013, CAWV no longer provided retiree medical benefits to active salaried CAWV personnel or any other personnel who retired prior to October 1, 2012. CAWV has made no commitments as to the future status of retiree medical benefits for hourly personnel who are currently covered by an active medical program. For those retirees impacted by the changes and who have elected COBRA coverage, CAWV waived COBRA premiums through June 30, 2013. The 2012 plan amendment resulted in the immediate recognition of any unamortized prior service cost benefits that were accrued in accumulated other comprehensive loss as of the date of the amendments. Under the current Hawesville labor agreement, employees who retire during the term of the labor agreement have been divided into sub-groups based on attributes such as Medicare eligibility, hire date, age and years of service. Levels of benefits are defined for the sub-groups and range from no substantive change from the benefits provided under the previous labor agreement to replacement of the defined retiree medical benefit program with individual health reimbursement accounts for each eligible participant. The health reimbursement accounts will be funded by CAKY based on established rates per hour worked by each eligible participant. Eligible participants will be able to withdraw from their health reimbursement accounts to fund their own retiree medical coverage. Obligations and Funded Status The change in benefit obligations and change in plan assets as of December 31 are as follows:
| Pension |  | OPEB
| 2014 | 2013 |  | 2014 | 2013
Change in benefit obligation: |  |  |  |  |
Benefit obligation at beginning of year | $ | 238,319 |  | $ | 174,954 |  |  | $ | 134,652 |  | $ | 149,263 |
Service cost | 5,605 |  | 4,735 |  |  | 1,591 |  | 2,527 |
Interest cost | 11,629 |  | 8,908 |  |  | 6,420 |  | 5,681 |
Plan amendments | (5,308 | ) | — |  |  | — |  | — |
Medicare Part D | — |  | — |  |  | 273 |  | — |
Actuarial loss (gain) | 32,772 |  | (21,539 | ) |  | 17,669 |  | (24,170 | )
Acquisition | 84,743 |  | 82,988 |  |  | 2,857 |  | 6,544 |
Benefits paid | (11,895 | ) | (11,727 | ) |  | (4,681 | ) | (5,193 | )
Settlements | (19,573 | ) | — |  |  | — |  | — |
Benefit obligation at end of year | $ | 336,292 |  | $ | 238,319 |  |  | $ | 158,781 |  | $ | 134,652 |
| Pension |  | OPEB
| 2014 | 2013 |  | 2014 | 2013
Change in plan assets: |  |  |  |  |
Fair value of plan assets at beginning of year | $ | 199,304 |  | $ | 96,234 |  |  | $ | — |  | $ | — |
Actual return on plan assets | 16,118 |  | 21,675 |  |  | — |  | — |
Acquisition | 115,982 |  | 81,992 |  |  | — |  | — |
Employer contributions | 5,584 |  | 11,130 |  |  | 4,681 |  | 5,193 |
Benefits paid | (11,895 | ) | (11,727 | ) |  | (4,681 | ) | (5,193 | )
Settlements | (19,573 | ) | — |  |  | — |  | — |
Fair value of assets at end of year | $ | 305,520 |  | $ | 199,304 |  |  | $ | — |  | $ | — |
| Pension |  | OPEB
| 2014 | 2013 |  | 2014 | 2013
Funded status of plans: |  |  |  |  |
Funded status | $ | (30,772 | ) | $ | (39,015 | ) |  | $ | (158,781 | ) | $ | (134,652 | )
Amounts recognized in the Consolidated Balance Sheets: |  |  |  |  |  |  |  |  |
Non-current assets | $ | 30,842 |  | $ | 2,547 |  |  | $ | — |  | $ | — |
Current liabilities | (1,744 | ) | (1,714 | ) |  | (6,118 | ) | (5,368 | )
Non-current liabilities | (59,870 | ) | (39,848 | ) |  | (152,663 | ) | (129,284 | )
Net amount recognized | $ | (30,772 | ) | $ | (39,015 | ) |  | $ | (158,781 | ) | $ | (134,652 | )
Amounts recognized in accumulated other comprehensive loss (pre-tax): |  |  |  |  |  |  |
Net loss | $ | 63,360 |  | $ | 45,642 |  |  | $ | 79,720 |  | $ | 65,754 |
Prior service cost (benefit) | 1,335 |  | 376 |  |  | (15,751 | ) | (19,595 | )
| $ | 64,695 |  | $ | 46,018 |  |  | $ | 63,969 |  | $ | 46,159 |
Our pension plans’ projected benefit obligation, accumulated benefit obligation, and fair value of plan assets as of December 31 are as follows:
| Projected Benefit Obligation |  | Accumulated Benefit Obligation |  | Fair Value of Plan assets
| 2014 | 2013 |  | 2014 | 2013 |  | 2014 | 2013
Sebree hourly pension plan | $ | 90,320 |  | $ | 80,369 |  |  | $ | 90,320 |  | $ | 80,369 |  |  | $ | 84,432 |  | $ | 82,916 |
CAWV hourly pension plan | 61,989 |  | 66,866 |  |  | 61,989 |  | 66,852 |  |  | 55,273 |  | 64,905 |
Salaried pension plan | 71,017 |  | 66,686 |  |  | 68,247 |  | 60,870 |  |  | 49,367 |  | 51,483 |
CASC pension plan | 85,605 |  | — |  |  | 82,556 |  | — |  |  | 116,448 |  | — |
SERB plan | 27,361 |  | 24,398 |  |  | 25,851 |  | 23,369 |  |  | — |  | — |
Total | $ | 336,292 |  | $ | 238,319 |  |  | $ | 328,963 |  | $ | 231,460 |  |  | $ | 305,520 |  | $ | 199,304 |
The assets held in the Rabbi trust are restricted to funding the SERB plan. However, the Rabbi trust is classified as a general asset of the company (not plan assets) and therefore, the SERB plan is considered unfunded. Components of net periodic benefit cost and other amounts recognized in other comprehensive loss: Net Periodic Benefit Cost:
| Year Ended December 31,
| Pension |  | OPEB
| 2014 | 2013 | 2012 |  | 2014 | 2013 | 2012
Service cost | $ | 5,605 |  | $ | 4,735 |  | $ | 2,802 |  |  | $ | 1,591 |  | $ | 2,527 |  | $ | 1,790 |
Interest cost | 11,629 |  | 8,908 |  | 6,871 |  |  | 6,420 |  | 5,681 |  | 5,512 |
Expected return on plan assets | (14,694 | ) | (10,592 | ) | (6,962 | ) |  | — |  | — |  | — |
Amortization of prior service costs | 77 |  | 113 |  | 137 |  |  | (3,844 | ) | (3,995 | ) | (4,250 | )
Amortization of net loss | 1,907 |  | 3,152 |  | 3,642 |  |  | 3,704 |  | 5,022 |  | 6,195 |
Net periodic benefit cost | 4,524 |  | 6,316 |  | 6,490 |  |  | 7,871 |  | 9,235 |  | 9,247 |
Settlements | 4,701 |  | — |  | — |  |  | — |  | — |  | — |
Curtailment cost | 263 |  | (18 | ) | — |  |  | — |  | (20 | ) | — |
Total net periodic benefit cost | $ | 9,488 |  | $ | 6,298 |  | $ | 6,490 |  |  | $ | 7,871 |  | $ | 9,215 |  | $ | 9,247 |
Other changes in Plan Assets and Benefit Obligations Recognized in Other Comprehensive Loss (pre-tax):
| Year Ended December 31,
| Pension |  | OPEB
| 2014 | 2013 |  | 2014 | 2013
Net loss (gain) | $ | 24,326 |  | $ | (32,624 | ) |  | $ | 17,669 |  | $ | (24,171 | )
Prior service cost (benefit) | 1,299 |  | — |  |  | — |  | — |
Amortization of net loss, including recognition due to settlement | (6,608 | ) | (3,152 | ) |  | (3,704 | ) | (5,022 | )
Amortization of prior service benefit (cost), including recognition due to curtailment | (340 | ) | (95 | ) |  | 3,844 |  | 4,015 |
Total amount recognized in other comprehensive loss | 18,677 |  | (35,871 | ) |  | 17,809 |  | (25,178 | )
Net periodic benefit cost | 9,488 |  | 6,298 |  |  | 7,871 |  | 9,215 |
Total recognized in net periodic benefit cost and other comprehensive loss | $ | 28,165 |  | $ | (29,573 | ) |  | $ | 25,680 |  | $ | (15,963 | )
Amounts in accumulated other comprehensive loss expected to be recognized as components of net periodic benefit cost during 2015:
| Pension |  | OPEB
Amortization of net loss | $ | 3,601 |  |  | $ | 4,712 |
Amortization of prior service cost (benefit) | 99 |  |  | (3,845 | )
Weighted average assumptions used to determine benefit obligations at December 31:
| Pension |  | OPEB
| 2014 | 2013 |  | 2014 | 2013
Discount rate | 4.05% | 4.89% |  | 4.00% | 4.99%
Rate of compensation increase (1) | 3%/4% | 3%/4% |  | 3%/4% | 3%/4%
Measurement date | 12/31/2014 | 12/31/2013 |  | 12/31/2014 | 12/31/2013
(1) | The rate of compensation increase is 3% per year for first four years and 4% per year for year five and thereafter.
Discount rate change in estimate In 2012, we changed the approach that we use to determine the yield from the Citigroup Pension Liability Index to the Ryan Discount Rate Curve (the "Ryan Curve"). This change in the approach for determining our discount rate is considered a change in accounting estimate under ASC 250 "Accounting Changes and Error Corrections." In 2012, the discount rates determined using the Ryan Curve were approximately 25 basis points higher than those determined using the Citigroup Pension Liability Index, which lowered the plan projected benefit obligations for our pension and OPEB plans by approximately $10,000 as a result. Weighted average assumptions used to determine net periodic benefit cost for the years ended December 31:
| Pension |  | OPEB
| 2014 | 2013 | 2012 |  | 2014 | 2013 | 2012
Measurement date | 12/31/2013 |  | 12/31/2012 |  | 12/31/2011 |  |  | 12/31/2013 |  | 12/31/2012 |  | 12/31/2011 |
Fiscal year end | 12/31/2014 |  | 12/31/2013 |  | 12/31/2012 |  |  | 12/31/2014 |  | 12/31/2013 |  | 12/31/2012 |
Discount rate | 4.89 | % | 4.00 | % | 4.25 | % |  | 4.99 | % | 4.01 | % | 3.83 | %
Rate of compensation increase (1) | 3%/4% |  | 3%/4% |  | 3%/4% |  |  | 3%/4% |  | 3%/4% |  | 3%/4% |
Expected return on plan assets | 7.25 | % | 7.25 | % | 8.00 | % |  | — |  | — |  | — |
(1) | For 2014, the rate of compensation increase is 3% per year for first four years and 4% per year for year five and thereafter. For 2013 and 2012, the rate of compensation increase is 3% per year for first five years and 4% per year for year six and thereafter.
For measurement purposes, medical cost inflation is initially estimated to be 8%, declining to 5% over seven years and thereafter. Assumed health care cost trend rates have a significant effect on the amounts reported for the health care benefit obligations. A one-percentage-point change in the assumed health care cost trend rate would have had the following effects in 2014:
| 1% Increase |  | 1% Decrease
Effect on total of service and interest cost | $ | 1,258 |  |  | $ | (1,019 | )
Effect on accumulated postretirement benefit obligation | 24,815 |  |  | (20,140 | )
Century 401(k) Plans We sponsor a tax-deferred savings plan under which eligible domestic employees may elect to contribute specified percentages of their compensation with Century. We match a portion of participants' contributions to the savings plan. Employee and matching contributions are considered fully vested immediately upon participation in the plan.
| 2014 | 2013 | 2012
Company matching contribution to defined contribution (401(k)) plans | $ | 1,547 |  | $ | 1,138 |  | $ | 748 |
Benefit Plan Assets Pension Plan Investment Policy and Strategy We have established the defined benefit pension plans (the "Pension Plans") as a retirement vehicle for the plan participant employees and as a funding vehicle to secure promised benefits. The Pension Plans’ assets are invested in a prudent manner for the exclusive purpose of providing benefits to participants. Other objectives are to:
• | Provide a total return that, over the long term, provides sufficient assets to fund the pension plan liabilities subject to a level of risk, contributions and pension expense deemed appropriate by the company.
• | Minimize, where possible, pension expense volatility, and inclusion of liability driven investing as an investment strategy when appropriate. As the funding ratio improves, the objectives will evolve to minimize the funded status volatility.
• | Diversify investments within asset classes to reduce the impact of losses in single investments.
The assets of the Pension Plans are invested in compliance with ERISA, as amended, and any subsequent applicable regulations and laws. Performance Our performance objective is to outperform the return of weighing passive investment alternatives by the policy target allocations after fees at a comparable level of risk. This investment objective is expected to be achieved over the long term and is measured over rolling multi-year periods. Peer-relative performance comparisons will also be considered especially when performance deviates meaningfully from market indexes. Investment objectives for each asset class are included below. Policy Portfolio Asset allocation policy is the principal method for achieving the Pension Plans' investment objectives stated above. The Pension Plans’ long-term strategic asset allocation policy targets are as follows:
| Pension Plan Asset Allocation
| Policy Target | December 31, 2014 | December 31, 2013
Equities: |  |  |
U.S. equities | 50 | % | 42 | % | 43 | %
International equities | 15 | % | 18 | % | 20 | %
Fixed income | 35 | % | 40 | % | 37 | %
|  |  | 100 | % | 100 | %
U.S. and international equities are held for their long-term expected return premium over fixed income investments and inflation. Fixed income is held for diversification relative to equities. The strategic role of U.S. and international equities is to:
• | Provide higher expected returns of the major asset classes.
• | Maintain a diversified exposure within the U.S. and international stock markets through the use of multi-manager portfolio strategies.
• | Achieve returns in excess of passive indexes through the use of active investment managers and strategies.
The strategic role of fixed income is to:
• | Diversify the Pension Plans’ equity exposure by investing in fixed income securities that exhibit a low correlation to equities, thereby lowering the overall return volatility of the entire investment portfolio.
• | Maintain a diversified exposure within the U.S. fixed income market through the use of multi-manager portfolio strategies.
• | Achieve returns in excess of passive indexes through the use of active investment managers and strategies.
The long-term strategic asset allocation policy is reviewed regularly or whenever significant changes occur to Century’s or the Pension Plans' financial position and liabilities. Expected rate-of-return assumption We are currently using a 7.25% long-term rate of return on plan assets for the development of the net periodic cost for the defined benefit pension plans. The rate was selected by taking into account our expected asset mix and is based on historical performance as well as expected future rates of return on plan assets. Fair Value Measurements of Pension Plan assets We measured the fair value of our Pension Plans’ assets in accordance with ASC 820. For additional information about fair value measurements, see Note 4 Fair value measurements. The following table sets forth by level within the ASC 820 fair value hierarchy our Pension Plans' assets. As required by GAAP for fair value measurements and disclosures, these assets are classified in their entirety based on the lowest level of input that is significant to the fair value measurement. Our assessment of the significance of a particular input to the fair value measurement requires judgment, and may affect the valuation of fair value assets and liabilities and the placement within the fair value hierarchy levels. Fair Value of Pension Plans’ assets included under the fair value hierarchy:
As of December 31, 2014 | Level 1 | Level 2 | Level 3 | Total
Equities: |  |  |  |
U.S. equities | $ | 79,148 |  | $ | — |  | $ | — |  | $ | 79,148 |
International equities | 33,720 |  | — |  | — |  | 33,720 |
Fixed income | 76,204 |  | — |  | — |  | 76,204 |
Plan receivable (1) | — |  | — |  | 116,448 |  | 116,448 |
Total | $ | 189,072 |  | $ | — |  | $ | 116,448 |  | $ | 305,520 |
As of December 31, 2013 |  |  |  |  |  |  |  |
Equities: |  |  |  |  |  |  |  |
U.S. equities | $ | 86,323 |  | $ | — |  | $ | — |  | $ | 86,323 |
International equities | 40,093 |  | — |  | — |  | 40,093 |
Fixed income | 72,888 |  | — |  | — |  | 72,888 |
Total | $ | 199,304 |  | $ | — |  | $ | — |  | $ | 199,304 |
(1) | Represents the receivable to the Century Aluminum of South Carolina defined benefit plan related to pension funding obligations under the Stock Purchase Agreement. Amount is subject to final approval by the parties which is expected in the second quarter of 2015.
Our Pension Plans’ assets are held in certain mutual funds. The fair value of the mutual funds is based on the Net Asset Value ("NAV") which is calculated every business day. The value of the underlying securities within the mutual funds are determined as follows:
• | U.S. listed equities; equity and fixed income options: Last sale price; last bid price if no last sale price;
• | U.S. over-the-counter equities: Official closing price; last bid price if no closing price;
• | Foreign equities: Official closing price, where available, or last sale price; last bid price if no official closing price; and
• | Municipal bonds, US bonds, Eurobonds/foreign bonds: Evaluated bid price; broker quote if no evaluated bid price.
In December 2014, we entered into the Stock Purchase Agreement to acquire Alcoa’s 50.3% stake in Mt. Holly. As part of the transaction, Alcoa and Century agreed to spinoff and fully fund a defined benefit pension plan for eligible current and former Mt. Holly employees. We established a pension plan for the Mt. Holly plan participants with a receivable for the estimated amount required to meet the benefit obligations required under the Stock Purchase Agreement. See Note 2 Business acquisitions for additional information about the pension funding requirements. The plan receivable is considered a Level 3 asset because determining the fair value requires significant unobservable inputs, including census data and various actuarial assumptions. Our other postretirement benefit plans are unfunded. We fund these benefits as the retirees submit claims. Pension and OPEB Cash Flows Contributions We expect to make the following contributions for 2015:
| 2015
Expected pension plan contributions | $ | 5,306 |
Expected OPEB benefits payments | 6,118 |
Estimated Future Benefit Payments The following table provides the estimated future benefit payments for the pension and other postretirement benefit plans:
| Pension Benefits |  | OPEB Benefits
2015 | $ | 17,487 |  |  | $ | 6,118 |
2016 | 17,965 |  |  | 6,605 |
2017 | 18,191 |  |  | 7,212 |
2018 | 19,958 |  |  | 7,691 |
2019 | 19,830 |  |  | 8,216 |
2020 – 2024 | 97,247 |  |  | 43,357 |
Participation in Multiemployer Pension Plans We contribute to one multiemployer defined benefit pension plan under the terms of a collective-bargaining agreement that covers our union-represented employees at Hawesville. Currently, we do not have any plans to withdraw from or curtail participation in this plan. The risks of participating in a multiemployer plan are different from single-employer plans in the following aspects:
• | Assets contributed to the multiemployer plan by one employer may be used to provide benefits to employees of other participating employers.
• | If a participating employer stops contributing to the plan, the unfunded obligations of the plan may be borne by the remaining participating employers.
• | If a participating employer chooses to stop participating in a multiemployer plan, the employer may be required to pay the plan an amount based on the underfunded status of the plan, referred to as a withdrawal liability.
The union-represented employees at Hawesville are part of a United Steel, Paper and Forestry, Rubber, Manufacturing, Energy, Allied Industrial and Service Workers International Union ("USWA") sponsored multiemployer plan. Our contributions to the plan are determined at a fixed rate per hour worked. Century’s participation in the plan for the year ended December 31, 2014, is outlined in the table below.
Fund | Steelworkers Pension Trust
EIN / PN | 23-6648508/499
Pension Protection Act Zone Status 2014 (1) | Green
Pension Protection Act Zone Status 2013 (1) | Green
Subject to Financial Improvement/Rehabilitation Plan | No
Contributions of Century Aluminum 2014 | $2,164
Contributions of Century Aluminum 2013 | $2,171
Contributions of Century Aluminum 2012 | $2,282
Withdrawal from Plan Probable | No
Surcharge Imposed | No
Expiration Date of Collective Bargaining Agreement | April 1, 2015
(1) | The most recent Pension Protection Act zone status available in 2014 and 2013 is for the plan's year-end December 31, 2013 and December 31, 2012, respectively. The zone status is based on information that Century received from the plan as well as publicly available information per the Department of Labor and is certified by the plan’s actuary. Among other factors, plans in the green zone are at least 80 percent funded.

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