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EMPLOYEE BENEFIT PLANS | 12 Months Ended
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Dec. 31, 2021
Retirement Benefits [Abstract] |
EMPLOYEE BENEFIT PLANS | EMPLOYEE BENEFIT PLANS Savings Plan The Company sponsors a 401(k) qualified defined contribution savings plan that allows participants to contribute up to 20% of pre-tax compensation. Effective January 1, 2010, the Company matches 75 cents for each dollar contributed by the employee up to a maximum Company match of 6.0% of base salary. Company contributions were $7.4 million, $6.5 million, and $6.5 million for the years 2021, 2020 and 2019, respectively. Pension Plans The Company provides a qualified, defined-benefit, non-contributory pension plan for substantially all employees. The accumulated benefit obligations of the pension plan are $650.2 million and $622.0 million as of December 31, 2021 and 2020, respectively. The fair value of pension plan assets was $810.5 million and $716.8 million as of December 31, 2021 and 2020, respectively. Prior to 2010, pension payment obligations were generally funded by the purchase of an annuity from a life insurance company. Beginning in 2010, the pension plan trust pays monthly benefits to retirees, rather than the purchase of an annuity. The Company also maintains an unfunded, non-qualified, supplemental executive retirement plan (SERP). The unfunded SERP accumulated benefit obligations were $80.5 million and $78.0 million as of December 31, 2021 and 2020, respectively. Benefit payments under the supplemental executive retirement plan are paid currently. As a non-qualified plan, the SERP has no plan assets, however, the Company has a Rabbi trust designated to provide funding for SERP obligations. The Rabbi trust holds investments in marketable securities and corporate-owned life insurance. The recorded value of these investments was approximately $63.9 million and $57.3 million at December 31, 2021 and 2020, respectively, and is part of "Other" noncurrent assets on the Consolidated Balance Sheets. Expected payments to be made for the pension and SERP plans are shown in the table below:
Year Ending December 31, | Pension |  | SERP |  | Total
2022 | $ | 16,493 |  |  | $ | 2,104 |  |  | $ | 18,597 |
2023 | 18,215 |  |  | 2,301 |  |  | 20,516 |
2024 | 19,934 |  |  | 2,524 |  |  | 22,458 |
2025 | 21,714 |  |  | 2,756 |  |  | 24,470 |
2026 | 23,565 |  |  | 3,030 |  |  | 26,595 |
2027-2031 | 145,503 |  |  | 19,316 |  |  | 164,819 |
Total payments | $ | 245,424 |  |  | $ | 32,031 |  |  | $ | 277,455 |
The expected benefit payments are based upon the same assumptions used to measure the Company's benefit obligation at December 31, 2021, and include estimated future employee service. The costs of the pension and retirement plans are charged to expense and utility plant. The Company makes annual contributions to fund the amounts accrued for pension cost. Other Postretirement Plan The Company provides substantially all active, permanent employees with medical, dental, and vision benefits through a self-insured plan. Employees retiring at or after age 58, along with their spouses and dependents, continue participation in the plan by payment of a premium. Plan assets are invested in mutual funds, short-term money market instruments and commercial paper based upon a similar asset mix to the pension plan. Retired employees are also provided with a $10,000 dollar life insurance benefit. The Company records the costs of postretirement benefits other than pensions (PBOP) during the employees' years of active service. Postretirement benefit expense recorded in 2021, 2020, and 2019, was $0.2 million, $5.2 million, and $7.9 million, respectively. The remaining net periodic benefit cost was $0.8 million at December 31, 2021, and is being recovered through future customer rates and is recorded as a regulatory asset. The expected benefit payments, net of retiree premiums and Medicare Part D subsidies, are shown in the table below.
Year Ending December 31, |  | Expected Benefit Payments Before Medicare Part D Subsidy |  | Effect of Medicare Part D Subsidy on Expected Benefit Payments |  | Expected Benefit Payments Net of Medicare Part D Subsidy
2022 |  | $ | 3,485 |  |  | $ | (254) |  |  | $ | 3,231 |
2023 |  | 3,854 |  |  | (279) |  |  | 3,575 |
2024 |  | 4,328 |  |  | (300) |  |  | 4,028 |
2025 |  | 4,577 |  |  | (332) |  |  | 4,245 |
2026 |  | 4,840 |  |  | (364) |  |  | 4,476 |
2027-2031 |  | 28,931 |  |  | (2,286) |  |  | 26,645 |
Total payments |  | $ | 50,015 |  |  | $ | (3,815) |  |  | $ | 46,200 |
Benefit Plan Assets The Company actively manages pension and PBOP trust (Plan) assets. The Company's investment objectives are: •Maximize the return on the assets, commensurate with the risk that the Company deems appropriate to meet the obligations of the Plans, minimize the volatility of the pension expense, and account for contingencies; •Generate a rate of return for the total portfolio that equals or exceeds the actuarial investment rate assumption; Additionally, the rate of return of the total fund is measured periodically against an index comprised of 35% of the Standard & Poor's Index, 15% of the Russell 2000 Index, 10% of the MSCI EAFE Index, and 40% of the Bloomberg Barclays U.S. Aggregate Bond Index. The index is consistent with the Company's rate of return objective and indicates the Company's long-term asset allocation objective. The Company applies a risk management framework for managing the risks associated with employee benefit plan trust assets. The guiding principles of this risk management framework are the clear articulation of roles and responsibilities, appropriate delegation of authority, and proper accountability and documentation. Trust investment policies and investment manager guidelines include provisions to ensure prudent diversification, manage risk through appropriate use of physical direct asset holdings and derivative securities, and identify permitted and prohibited investments. The Company's target asset allocation percentages for major categories of the pension plan are reflected in the table below:
| Minimum Exposure |  | Target |  | Maximum Exposure
Fixed Income | 25 | % |  | 40 | % |  | 55 | %
Total Domestic Equity: | 30 | % |  | 50 | % |  | 70 | %
Small/Mid Cap Stocks | 5 | % |  | 15 | % |  | 25 | %
Large Cap Stocks | 25 | % |  | 35 | % |  | 45 | %
Non-U.S. Equities | 5 | % |  | 10 | % |  | 15 | %
The fixed income category includes money market funds, short-term bond funds, and cash. The majority of fixed income investments range in maturities from less than 1 to 5 years. The Company's target allocation percentages for the PBOP trust is similar to the pension plan. The Company uses the following criteria to select investment funds: •Fund past performance; •Fund meets criteria of Employee Retirements Income Security Act (ERISA); •Timeliness and completeness of fund communications and reporting to investors; •Stability of fund management company; •Fund management fees; and •Administrative costs incurred by the Plan. Plan Fair Value Measurements The fair value measurements standard establishes a framework for measuring fair value. That framework provides a fair value hierarchy that prioritizes the inputs to valuation techniques used to measure fair value. The hierarchy gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (level 1 measurements) and the lowest priority to unobservable inputs (level 3 measurements). The three levels of the fair value hierarchy under the standard are described below: Level 1—Inputs to the valuation methodology are unadjusted quoted prices for identical assets or liabilities in active markets that the Plan has the ability to access. Level 2—Inputs to the valuation methodology include: •Quoted market prices for similar assets or liabilities in active markets; •Quoted prices for identical or similar assets or liabilities in inactive markets; •Inputs other than quoted prices that are observable for the asset or liability; and •Inputs that are derived principally from or corroborated by observable market data by correlation or other means. If the asset or liability has a specified (contractual) term, the level 2 input must be observable for substantially the full term of the asset or liability. Level 3—Inputs to the valuation methodology are unobservable and significant to the fair value measurement. The following tables present the fair value of plan assets by major asset category at December 31, 2021 and 2020:
| December 31, 2021
| Pension Benefits |  | Other Benefits
| Level 1 |  | Level 2 |  | Level 3 |  | Total |  | Level 1 |  | Level 2 |  | Level 3 |  | Total
Fixed Income | $ | 126,062 |  |  | $ | — |  |  | $ | — |  |  | $ | 126,062 |  |  | $ | 63,713 |  |  | $ | — |  |  | $ | — |  |  | $ | 63,713 |
Domestic Equity: Small/Mid Cap Stocks | 63,379 |  |  | — |  |  | — |  |  | 63,379 |  |  | — |  |  | — |  |  | — |  |  | — |
Domestic Equity: Large Cap Stocks | 218,868 |  |  | — |  |  | — |  |  | 218,868 |  |  | 105,723 |  |  | — |  |  | — |  |  | 105,723 |
Non U.S. Equities | 35,311 |  |  | — |  |  | — |  |  | 35,311 |  |  | — |  |  | — |  |  | — |  |  | — |
Assets measured at net asset value (NAV) |  |  |  |  |  |  | 366,849 |  |  |  |  |  |  |  |  | — |
Total Plan Assets | $ | 443,620 |  |  | $ | — |  |  | $ | — |  |  | $ | 810,469 |  |  | $ | 169,436 |  |  | $ | — |  |  | $ | — |  |  | $ | 169,436 |
| December 31, 2020
| Pension Benefits |  | Other Benefits
| Level 1 |  | Level 2 |  | Level 3 |  | Total |  | Level 1 |  | Level 2 |  | Level 3 |  | Total
Fixed Income | $ | 108,695 |  |  | $ | — |  |  | $ | — |  |  | $ | 108,695 |  |  | $ | 54,731 |  |  | $ | — |  |  | $ | — |  |  | $ | 54,731 |
Domestic Equity: Small/Mid Cap Stocks | 57,201 |  |  | — |  |  | — |  |  | 57,201 |  |  | — |  |  | — |  |  | — |  |  | — |
Domestic Equity: Large Cap Stocks | 195,497 |  |  | — |  |  | — |  |  | 195,497 |  |  | 92,326 |  |  | — |  |  | — |  |  | 92,326 |
Non U.S. Equities | 44,342 |  |  | — |  |  | — |  |  | 44,342 |  |  | — |  |  | — |  |  | — |  |  |
Assets measured at NAV |  |  |  |  |  |  | 311,059 |  |  |  |  |  |  |  |  | — |
Total Plan Assets | $ | 405,735 |  |  | $ | — |  |  | $ | — |  |  | $ | 716,794 |  |  | $ | 147,057 |  |  | $ | — |  |  | $ | — |  |  | $ | 147,057 |
The pension benefits fixed income category includes $11.0 million and $9.6 million of money market fund investments as of December 31, 2021 and 2020, respectively. The other benefits fixed income category includes $3.0 million and $3.1 million of money market fund investments as of December 31, 2021 and 2020, respectively. Assets measured at NAV include investments in commingled funds that are comprised of fixed income and equity securities. These commingled funds are not publicly traded, and therefore no publicly quoted market price is readily available. The values of the commingled funds are measured at estimated fair value, which is determined based on the unit value of the funds and have not been classified in the fair value hierarchy tables above. There are no restrictions on the terms and conditions upon which the investments may be redeemed. Changes in Plan Assets, Benefits Obligations, and Funded Status The following table reconciles the funded status of the plans with the accrued pension liability and the net postretirement benefit liability as of December 31, 2021 and 2020:
| Pension Benefits |  | Other Benefits
| 2021 |  | 2020 |  | 2021 |  | 2020
Change in projected benefit obligation: |  |  |  |  |  |  |
Beginning of year | $ | 833,939 |  |  | $ | 812,029 |  |  | $ | 130,658 |  |  | $ | 150,515 |
Service cost | 35,055 |  |  | 36,002 |  |  | 6,072 |  |  | 7,945 |
Interest cost | 21,667 |  |  | 25,741 |  |  | 3,217 |  |  | 4,305 |
Actuarial loss (gain) (1) | 13,520 |  |  | (23,470) |  |  | 5,276 |  |  | (30,485) |
Plan amendment | — |  |  | (833) |  |  | — |  |  | — |
Benefits paid, net of retiree premiums | (16,704) |  |  | (15,530) |  |  | (2,753) |  |  | (1,622) |
End of year | $ | 887,477 |  |  | $ | 833,939 |  |  | $ | 142,470 |  |  | $ | 130,658 |
Change in plan assets: |  |  |  |  |  |  |
Fair value of plan assets at beginning of year | $ | 716,794 |  |  | $ | 573,575 |  |  | $ | 147,057 |  |  | $ | 128,554 |
Actual return on plan assets | 84,488 |  |  | 121,751 |  |  | 23,160 |  |  | 13,272 |
Employer contributions | 25,891 |  |  | 36,998 |  |  | 1,972 |  |  | 6,853 |
Retiree contributions and Medicare part D subsidies | — |  |  | — |  |  | 2,199 |  |  | 2,075 |
Benefits paid | (16,704) |  |  | (15,530) |  |  | (5,057) |  |  | (3,849) |
Other adjustments | — |  |  | — |  |  | 105 |  |  | 152 |
Fair value of plan assets at end of year | $ | 810,469 |  |  | $ | 716,794 |  |  | $ | 169,436 |  |  | $ | 147,057 |
Funded status (2) | $ | (77,008) |  |  | $ | (117,145) |  |  | $ | 26,966 |  |  | $ | 16,399 |
Unrecognized actuarial loss (gain) | 12,323 |  |  | 52,816 |  |  | (29,327) |  |  | (20,699) |
Unrecognized prior service cost | 4,174 |  |  | 5,181 |  |  | 1,738 |  |  | 1,932 |
Net amount recognized | $ | (60,511) |  |  | $ | (59,148) |  |  | $ | (623) |  |  | $ | (2,368) |
_______________________________________________________________________________ 1.The actuarial loss for pension and other benefits in 2021 was mainly due to an increase in the cost of living adjustment, the use of updated census data (pension benefits only), a higher rate of compensation increases (Pension benefits only), and an increase in the anticipated health care trend (Other benefits only) partially offset by actuarial gains due to a higher discount rate used in the calculation. 2.The short-term portion of the pension benefits was $2.1 million as of December 31, 2021 and December 31, 2020 and was recorded as part of other accrued liabilities on the Company's 2021 and 2020 Consolidated Balance Sheets. Amounts recognized on the balance sheet consist of:
| Pension Benefits |  | Other Benefits
| 2021 |  | 2020 |  | 2021 |  | 2020
Noncurrent assets (1) | $ | 17,002 |  |  | $ | — |  |  | $ | 26,966 |  |  | $ | 16,399 |
Accrued benefit costs | (282) |  |  | (104) |  |  | (1,124) |  |  | (1,782) |
Accrued benefit liability (2) | (94,010) |  |  | (117,145) |  |  | — |  |  | — |
Regulatory assets (3) | 16,779 |  |  | 58,101 |  |  | 829 |  |  | 1,487 |
Regulatory liabilities (3) | — |  |  | — |  |  | (27,294) |  |  | (18,472) |
Net amount recognized | $ | (60,511) |  |  | $ | (59,148) |  |  | $ | (623) |  |  | $ | (2,368) |
_______________________________________________________________________________ 1.Noncurrent assets represent the overfunded status of the employee pension plan in 2021 and of the PBOP plan in 2021 and 2020. The amounts are recorded as part "Other" noncurrent assets on the Consolidated Balance Sheets. 2.Accrued benefit liability represents the underfunded status of the SERP plan in 2021 and of the employee pension and SERP plans in 2020. The amounts are recorded as part of "Pension" in the Consolidated Balance Sheets. 3.Changes in the funded status of the plans that would be recorded in accumulated other comprehensive income for an unregulated entity are recorded as a regulatory assets and liabilities as the Company believes it is probable that an amount equal to the regulatory asset or liability will be collected or refunded through the setting of future rates. Valuation Assumptions Below are the actuarial assumptions used in determining the benefit obligation for the benefit plans:
| Pension Benefits |  | Other Benefits
| 2021 |  | 2020 |  | 2021 |  | 2020
Weighted average assumptions as of December 31: |  |  |  |  |  |  |
Discount rate - employee pension plan | 3.28 | % |  | 3.08 | % |  | — |  |  | — |
Discount rate - SERP | 3.18 | % |  | 2.97 | % |  | — |  |  | — |
Discount rate - other benefits | — |  |  | — |  |  | 3.27 | % |  | 3.03 | %
Long-term rate of return on plan assets | 6.34 | % |  | 6.50 | % |  | 5.88 | % |  | 6.00 | %
Rate of compensation increases - employee pension plan | 4.25 | % |  | 4.00 | % |  | — |  |  | — |
Rate of compensation increases - SERP | 5.00 | % |  | 5.00 | % |  | — |  |  | — |
Cost of living adjustment | 2.20 | % |  | 2.10 | % |  | — |  |  | — |
For December 31, 2021 measurement purposes, the Company assumed a 5.4% annual rate of increase for 2021 in the per capita cost of covered benefits with rate decreasing to 5.2% by 2023, then gradually grading down to 3.9% over the next 38 years. In 2020, the Company changed both the yield curve used to develop the discount rate and the method used to estimate the service and interest cost components of net periodic pension and benefit costs for 2021. The new yield curve used a higher-yielding subset of bonds that the Company believes will better approximate the rate at which the obligations could be effectively settled, currently. The change in the yield curve led to a decrease of $12.2 million and $1.2 million in net periodic pension cost and net periodic benefit cost for 2021. The new method uses the spot rate approach to estimate the service and interest costs by applying the specific spot rates along the yield curve used to determine the benefit obligation to the relevant projected cash outflows. The change in method led to a decrease of $6.2 million and $1.1 million in net periodic pension cost and net periodic benefit cost for 2021. This change does not affect the measurement of the projected benefit obligation. The Company made this change to provide a more precise measurement of service and interest costs by improving the correlation between projected benefit cash flows to the corresponding spot rates. The Company has accounted for this change as a change in accounting estimate and accordingly has accounted for it prospectively. In California, where the majority of the Company's net periodic pension and benefit costs are recorded, a corresponding decrease to balancing account revenue was recorded in 2021 for the changes in yield curve and method as Cal Water has regulatory mechanism which mitigate changes in net periodic pension and benefits costs. For 2020, the service and interest cost components of net periodic pension and benefit costs were determined using a single-weighted average discount rate. The long-term rate of return assumption is the expected rate of return on a balanced portfolio invested roughly 60% in equities and 40% in fixed income securities. Returns on equity investments were estimated based on estimates of dividend yield and real earnings added to a 2.20% long-term inflation rate. For the pension plans, the assumed returns were 7.89% for domestic equities and 8.73% for foreign equities. For the other benefits plan, the assumed returns was 7.65% for domestic equities. Returns on fixed-income investments were projected based on investment maturities and credit spreads added to a 2.20% long-term inflation rate. For the pension and other benefit plans, the assumed returns were 3.34% for fixed income investments and 2.35% for short-term cash investments. The Company is using a long-term rate of return of 6.34% for the pension plan and 5.88% for the other benefit plan. In 2021, the Company used the Society of Actuaries' Pri-2012 Total Dataset Mortality Tables for private-sector retirement plans in the United States and Mortality Improvement Scale (MP-2021) with adjustments to long-term improvements for measuring retirement plan obligations. Components of Net Periodic Benefit Cost Net periodic benefit costs for the pension and other postretirement plans for the years ended December 31, 2021 and 2020, included the following components:
| Pension Plan |  | Other Benefits
| 2021 |  | 2020 |  | 2019 |  | 2021 |  | 2020 |  | 2019
Service cost | $ | 35,055 |  |  | $ | 36,002 |  |  | $ | 26,718 |  |  | $ | 6,072 |  |  | $ | 7,945 |  |  | $ | 7,475 |
Interest cost | 21,667 |  |  | 25,741 |  |  | 26,966 |  |  | 3,217 |  |  | 4,305 |  |  | 5,441 |
Expected return on plan assets | (39,472) |  |  | (33,086) |  |  | (30,285) |  |  | (8,769) |  |  | (7,236) |  |  | (5,794) |
Net amortization and deferral | 10,003 |  |  | 17,027 |  |  | 10,975 |  |  | (293) |  |  | 197 |  |  | 758 |
Net periodic benefit cost | $ | 27,253 |  |  | $ | 45,684 |  |  | $ | 34,374 |  |  | $ | 227 |  |  | $ | 5,211 |  |  | $ | 7,880 |
Service cost portion of the pension plan and other postretirement benefits is recognized in administrative and general within the Consolidated Statements of Income. Other components of net periodic benefit costs include interest costs, expected return on plan assets, amortization of prior service costs, and recognized net actuarial loss and are reported together as other components of net periodic benefit cost within the Consolidated Statements of Income. Below are the actuarial assumptions used in determining the net periodic benefit costs for the benefit plans, which uses the end of the prior year as the measurement date:
| Pension Benefits |  | Other Benefits
| 2021 |  | 2020 |  | 2021 |  | 2020
Weighted average assumptions as of December 31: |  |  |  |  |  |  |
Discount rate - employee pension plan | 3.08 | % |  | 3.20 | % |  | — |  |  | — |
Discount rate - SERP | 2.97 | % |  | 3.20 | % |  | — |  |  | — |
Discount rate - other benefits | — |  |  | — |  |  | 3.03 | % |  | 3.25 | %
Long-term rate of return on plan assets | 6.50 | % |  | 6.25 | % |  | 6.00 | % |  | 5.50 | %
Rate of compensation increases - employee pension plan | 4.00 | % |  | 3.25 | % |  | — |  |  | — |
Rate of compensation increases - SERP | 5.00 | % |  | 3.75 | % |  | — |  |  | — |
Cost of living adjustment | 2.10 | % |  | 2.50 | % |  | — |  |  | — |
The health care cost trend rate assumption has a significant effect on the amounts reported. For 2021 measurement purposes, the Company assumed a 5.4% annual rate of increase in the per capita cost of covered benefits with the rate decreasing to 5.0% by 2023, then gradually grading down to 3.8% by 2060. The Company intends to make annual contributions that meet the funding requirements of ERISA. The Company estimates in 2022 that the annual contribution to the pension plans will be $16.1 million and the annual contribution to the other postretirement plan will be $0.7 million.

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