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EMPLOYEE BENEFIT PLANS (Tables)

12 Months Ended

Dec. 31, 2017

EMPLOYEE BENEFIT PLANS

Schedule of changes in benefit obligations and plan assets and disclosure of funded status and accumulated benefit obligation of nonunion defined benefit plans

The following table discloses the changes in benefit obligations and plan assets of the Company’s nonunion defined benefit plans for years ended December 31, the measurement date of the plans:

		Nonunion Defined						Supplemental						Postretirement
		Benefit Pension Plan						Benefit Plan						Health Benefit Plan
		2017			2016			2017			2016			2017			2016
		(in thousands)
Change in benefit obligations
Benefit obligations at beginning of year		$	152,006		$	159,607		$	4,794		$	4,917		$	25,532		$	24,616
Service cost			—			—			—			—			489			429
Interest cost			4,514			4,572			102			130			1,060			1,017
Actuarial (gain) loss(1)			6,448			4,202			(10)			(7)			(2,251)			133
Benefits paid			(26,491)			(16,896)			(989)			(246)			(733)			(663)
Settlement loss			940			521			—			—			—			—
Benefit obligations at end of year			137,417			152,006			3,897			4,794			24,097			25,532
Change in plan assets
Fair value of plan assets at beginning of year			144,805			136,917			—			—			—			—
Actual return on plan assets			6,517			11,384			—			—			—			—
Employer contributions			—			13,400			989			246			733			663
Benefits paid			(26,491)			(16,896)			(989)			(246)			(733)			(663)
Fair value of plan assets at end of year			124,831			144,805			—			—			—			—
Funded status at end of year		$	(12,586)		$	(7,201)		$	(3,897)		$	(4,794)		$	(24,097)		$	(25,532)
Accumulated benefit obligation		$	137,417		$	152,006		$	3,897		$	4,794		$	24,097		$	25,532

⁽¹⁾ The actuarial loss on the nonunion defined benefit pension plan was higher for 2017, primarily due to net changes in actuarial assumptions used to measure the plan obligation at December 31, 2017 versus December 31, 2016. The net actuarial gain on the postretirement health benefit plan for 2017, versus the net actuarial loss for 2016, is primarily related to changes in the medical trend rate assumption used to measure the plan obligation at each year-end measurement date.

Schedule of amounts recognized in the consolidated balance sheets related to nonunion defined benefit plans

Amounts recognized in the consolidated balance sheets at December 31 consisted of the following:

		Nonunion Defined						Supplemental						Postretirement
		Benefit Pension Plan						Benefit Plan						Health Benefit Plan
		2017			2016			2017			2016			2017			2016
		(in thousands)
Current liabilities (included in accrued expenses)		$	—		$	—		$	—		$	(989)		$	(753)		$	(690)
Noncurrent liabilities (included in pension and postretirement liabilities)			(12,586)			(7,201)			(3,897)			(3,805)			(23,344)			(24,842)
Liabilities recognized		$	(12,586)		$	(7,201)		$	(3,897)		$	(4,794)		$	(24,097)		$	(25,532)

Summary of the components of net periodic benefit cost

The following is a summary of the components of net periodic benefit cost for the Company’s nonunion benefit plans for the years ended December 31:

		Nonunion Defined									Supplemental									Postretirement
		Benefit Pension Plan									Benefit Plan									Health Benefit Plan
		2017			2016			2015			2017			2016			2015			2017			2016			2015
		(in thousands)
Service cost		$	—		$	—		$	—		$	—		$	—		$	—		$	489		$	429		$	406
Interest cost			4,514			4,572			5,200			102			130			123			1,060			1,017			913
Expected return on plan assets			(5,712)			(8,607)			(9,180)			—			—			—			—			—			—
Amortization of prior service credit			—			—			—			—			—			—			(190)			(190)			(190)
Pension settlement expense			4,156			3,023			3,202			—			206			—			—			—			—
Amortization of net actuarial loss(1)			3,132			4,087			3,218			82			152			159			694			705			853
Net periodic benefit cost		$	6,090		$	3,075		$	2,440		$	184		$	488		$	282		$	2,053		$	1,961		$	1,982

⁽¹⁾ The Company amortizes actuarial losses over the average remaining active service period of the plan participants and does not use a corridor approach.

Summary of pension settlement distributions and settlement expense

The following is a summary of the pension settlement distributions and pension settlement expense for the years ended December 31:

		Nonunion Defined									Supplemental
		Benefit Pension Plan									Benefit Plan
		2017(1)			2016(2)			2015(2)			2017(3)			2016			2015(4)
		(in thousands, except per share data)
Pension settlement distributions		$	26,261		$	16,515		$	20,622		$	989		$	246		$	1,941
Pension settlement expense, pre-tax		$	4,156		$	3,023		$	3,202		$	—		$	206		$	—
Pension settlement expense per diluted share, net of taxes		$	0.10		$	0.07		$	0.07		$	—		$	0.01		$	—

⁽¹⁾ Pension settlement distributions represent $18.7 million of lump‑sum benefit distributions and a $7.6 million nonparticipating annuity contract purchase.

⁽²⁾ Pension settlement distributions represent lump‑sum benefit distributions paid.

⁽³⁾ The 2017 SBP distribution represents the portion of a benefit related to an officer retirement that occurred in 2016 which was delayed for six months after retirement in accordance with IRC Section 409A. The pension settlement expense related to this distribution was recognized in 2016.

⁽⁴⁾ The 2015 SBP distribution represents the portion of a benefit related to an officer retirement that occurred in 2014 which was delayed for six months after retirement in accordance with IRC Section 409A. The pension settlement expense related to this distribution was recognized in 2014.

Pre-tax amounts included in accumulated other comprehensive loss that have not yet been recognized in net periodic benefit cost

Included in accumulated other comprehensive loss at December 31 were the following pre‑tax amounts that have not yet been recognized in net periodic benefit

cost:

		Nonunion Defined						Supplemental						Postretirement
		Benefit Pension Plan						Benefit Plan						Health Benefit Plan
		2017			2016			2017			2016			2017			2016
		(in thousands)
Unrecognized net actuarial loss		$	22,588		$	23,294		$	543		$	635		$	2,764		$	5,708
Unrecognized prior service credit			—			—			—			—			(127)			(317)
Total		$	22,588		$	23,294		$	543		$	635		$	2,637		$	5,391

Pre-tax amounts, which are reported within accumulated other comprehensive loss, expected to be recognized as components of net periodic benefit cost in the next fiscal year

The following amounts, which are reported within accumulated other comprehensive loss at December 31, 2017 are expected to be recognized as components of net periodic benefit cost in 2018 on a pre‑tax basis. (Amounts exclude the effect of pension settlements, which the Company will incur for the nonunion defined benefit pension plan.)

		Nonunion			Supplemental			Postretirement
		Defined Benefit			Benefit			Health
		Pension Plan			Plan			Benefit Plan
		(in thousands)
Unrecognized net actuarial loss		$	2,881		$	80		$	274
Unrecognized prior service credit			—			—			(93)
Total		$	2,881		$	80		$	181

Weighted-average assumptions used to determine benefit obligations and net periodic benefit cost for nonunion defined benefit plans

Weighted‑average assumptions used to determine nonunion benefit obligations at December 31 were as follows:

		Nonunion Defined				Supplemental				Postretirement
		Benefit Pension Plan				Benefit Plan				Health Benefit Plan
		2017		2016		2017		2016		2017		2016
Discount rate		3.1	%	3.4	%	2.8	%	2.7	%	3.5	%	4.0	%

Weighted‑average assumptions used to determine net periodic benefit cost for the Company’s nonunion benefit plans for the years ended December 31 were as follows:

		Nonunion Defined						Supplemental						Postretirement
		Benefit Pension Plan						Benefit Plan						Health Benefit Plan
		2017(1)		2016(2)		2015(3)		2017		2016		2015		2017		2016		2015
Discount rate		3.4	%	3.5	%	3.2	%	2.7	%	2.6	%	2.5	%	4.0	%	4.2	%	3.9	%
Expected return on plan assets		6.5	%	6.5	%	6.5	%	N/A		N/A		N/A		N/A		N/A		N/A

⁽¹⁾ The discount rate presented was used to determine the first quarter 2017 credit, and the interim discount rate established upon each quarterly settlement in 2017 of 3.4%,  3.2%, and 3.1% was used to calculate the expense/credit for the second, third, and fourth quarter of 2017, respectively. The expected return on plan assets presented was used to determine the pension credit for the first half of 2017, and a 2.5% expected return on plan assets was used to determine pension expense for the second half of 2017, as further discussed in the following Nonunion Defined Benefit Pension Plan Assets section within this Note.

⁽²⁾ The discount rate presented was used to determine the first quarter 2016 expense, and the interim discount rate established upon each quarterly settlement in 2016 of 3.0%,  2.7%, and 2.7% was used to calculate the expense/credit for the second, third, and fourth quarter of 2016, respectively.

⁽³⁾ The discount rate presented was used to determine the first quarter 2015 expense/credit, and the interim discount rate established upon each quarterly settlement in 2015 of 3.0%,  3.5%, and 3.4% was used to calculate the expense/credit for the second, third, and fourth quarter of 2015, respectively.

Schedule of the assumed health care cost trend rates for the postretirement health benefit plan

The assumed health care cost trend rates for the Company’s postretirement health benefit plan at December 31 were as follows:

		2017					2016
		Pre-65		Post-65
Health care cost trend rate assumed for next year		8.3	%	5.5	%		8.0	%
Rate to which the cost trend rate is assumed to decline		4.0	%	4.0	%		4.5	%
Year that the rate reaches the cost trend assumed rate		2035		2024			2031

Effects of one-percentage-point change in assumed health care cost trend rates on the postretirement health benefit plan

A one‑percentage‑point change in assumed health care cost trend rates would have the following effects on the Company’s postretirement health benefit plan for the year ended December 31, 2017:

		One Percentage Point
		Increase			Decrease
		(in thousands)
Effect on total of service and interest cost components		$	335		$	(262)
Effect on postretirement benefit obligation		$	4,820		$	(3,845)

Schedule of estimated future benefit payments for nonunion defined benefit plans

Estimated future benefit payments from the Company’s nonunion defined benefit pension (paid from trust assets), SBP, and postretirement health benefit plans, which reflect expected future service as appropriate, as of December 31, 2017 are as follows:

		Nonunion			Supplemental			Postretirement
		Defined Benefit			Benefit			Health
		Pension Plan			Plan			Benefit Plan
		(in thousands)
2018		$	22,511		$	—		$	753
2019		$	11,244		$	3,107		$	827
2020		$	12,051		$	—		$	879
2021		$	10,843		$	—		$	952
2022		$	11,029		$	—		$	1,013
2023-2027		$	46,448		$	718		$	5,949

Weighted-average target, acceptable ranges, and actual asset allocations of the nonunion defined benefit pension plan

The weighted‑average target, acceptable ranges, and actual asset allocations of the Company’s nonunion defined benefit pension plan at December 31 are summarized in the following table:

		2017
		Target			Acceptable						Weighted-Average Allocation
		Allocation			Range						2017		2016
Equity Securities
Large Cap U.S. Equity		0.0	%		0.0	%	-	20.0	%		0.0	%	14.0	%
Mid Cap U.S. Equity		0.0			0.0	%	-	11.0	%		0.0		9.4
Small Cap U.S. Equity		0.0			0.0	%	-	11.0	%		0.0		10.0
International Equity		0.0			0.0	%	-	18.0	%		0.0		14.4
Income Securities
Debt Instruments		70.0			20.0	%	-	100.0	%		73.6		25.0
Floating Rate Loan Fund		10.0			3.0	%	-	100.0	%		13.1		10.8
Cash Equivalents
Cash and Cash Equivalents		20.0			0.0	%	-	100.0	%		13.3		16.4
		100.0	%								100.0	%	100.0	%

Fair value of the nonunion defined benefit pension plan assets, by major asset category and fair value hierarchy level

The fair value of the Company’s nonunion defined benefit pension plan assets at December 31, 2017, by major asset category and fair value hierarchy level (see Fair Value Measurements accounting policy in Note B), were as follows:

					Fair Value Measurements Using
					Quoted Prices			Significant			Significant
					In Active			Observable			Unobservable
					Markets			Inputs			Inputs
		Total			(Level 1)			(Level 2)			(Level 3)
		(in thousands)
Cash and Cash Equivalents(1)		$	16,641		$	16,641		$	—		$	—
Debt Instruments(2)			91,778			10,087			81,691			—
Floating Rate Loans(3)			16,412			16,412			—			—
		$	124,831		$	43,140		$	81,691		$	—

⁽¹⁾ Consists primarily of money market mutual funds.

⁽²⁾ Includes corporate debt instruments (80%), asset-backed instruments (16%), and mortgage-backed instruments (4%). The fair value measurements are provided by a pricing service which uses the market approach with inputs derived from observable market data.

⁽³⁾ Consists of a floating rate loan mutual fund.

The fair value of the Company’s nonunion defined benefit pension plan assets at December 31, 2016, by major asset category and fair value hierarchy level (see Fair Value Measurements accounting policy in Note B), were as follows:

					Fair Value Measurements Using
					Quoted Prices			Significant			Significant
					In Active			Observable			Unobservable
					Markets			Inputs			Inputs
		Total			(Level 1)			(Level 2)			(Level 3)
		(in thousands)
Cash and Cash Equivalents(1)		$	23,696		$	23,696		$	—		$	—
Debt Instruments(2)			36,245			—			36,245			—
Floating Rate Loans(3)			15,687			15,687			—			—
Large Cap U.S. Equity			20,208			20,208			—			—
Mid Cap U.S. Equity			13,597			13,597			—			—
Small Cap U.S. Equity			14,561			14,561			—			—
International Equity			20,811			20,811			—			—
		$	144,805		$	108,560		$	36,245		$	—

⁽¹⁾ Consists primarily of money market mutual funds.

⁽²⁾ Includes corporate debt instruments (81%), mortgage‑backed instruments (10%), treasury instruments (7%), municipal debt instruments (1%), and agency debt instruments (1%) which are priced using daily bid prices. The fair value measurements are provided by a pricing service which uses the market approach with inputs derived from observable market data.

⁽³⁾ Consists of a floating rate loan mutual fund.

Schedule of multiemployer pension funds and key participation information

				Pension				FIP/RP
				Protection Act				Status		Contributions (d)
		EIN/Pension		Zone Status (b)				Pending/		(in thousands)									Surcharge
Legal Name of Plan		Plan Number (a)		2017		2016		Implemented (c)		2017			2016			2015			Imposed (e)
Central States, Southeast and Southwest Areas Pension Plan(1)(2)		36-6044243		Critical and Declining		Critical and Declining		Implemented(3)		$	78,230		$	77,891		$	77,491		No
Western Conference of Teamsters Pension Plan(2)		91-6145047		Green		Green		No			26,320			25,075			24,474		No
Central Pennsylvania Teamsters Defined Benefit Plan(1)(2)		23-6262789		Green		Green		No			13,391			13,381			13,147		No
I. B. of T. Union Local No. 710 Pension Fund(5)(6)		36-2377656		Green(4)		Green(4)		No			10,054			9,670			10,020		No
All other plans in the aggregate											30,421			28,122			26,766
Total multiemployer pension contributions paid(7)										$	158,416		$	154,139		$	151,898

Table Heading Definitions

^(a) The “EIN/Pension Plan Number” column provides the Federal Employer Identification Number (EIN) and the three‑digit plan number, if applicable.

^(b) Unless otherwise noted, the most recent PPA zone status available in 2017 and 2016 is for the plan’s year‑end status at December 31, 2016 and 2015, respectively. The zone status is based on information received from the plan and was certified by the plan’s actuary. Green zone funds are those that are in neither endangered, critical, or critical and declining status and generally have a funded percentage of at least 80%.

^(c) The “FIP/RP Status Pending/Implemented” column indicates if a funding improvement plan (FIP) or a rehabilitation plan (RP), if applicable, is pending or has been implemented.

^(d) Amounts reflect contributions made in the respective year and differ from amounts expensed during the year.

^(e) The surcharge column indicates if a surcharge was paid by ABF Freight to the plan.

⁽¹⁾ ABF Freight System, Inc. was listed by the plan as providing more than 5% of the total contributions to the plan for the plan years ended December 31, 2016 and 2015.

⁽²⁾ Information for this fund was obtained from the annual funding notice, other notices received from the plan, and the Form 5500 filed for the plan years ended December 31, 2016 and 2015.

⁽³⁾ Adopted a rehabilitation plan effective March 25, 2008 as updated. Utilized amortization extension granted by the IRS effective December 31, 2003.

⁽⁴⁾ PPA zone status relates to plan years February 1, 2016 – January 31, 2017 and February 1, 2015 – January 31, 2016.

⁽⁵⁾ The Company was listed by the plan as providing more than 5% of the total contributions to the plan for the plan years ended January 31, 2017 and 2016.

⁽⁶⁾ Information for this fund was obtained from the annual funding notice, other notices received from the plan, and the Form 5500 filed for the plan years ended January 31, 2017 and 2016.

⁽⁷⁾ Contribution levels can be impacted by several factors such as changes in business levels and the related time worked by contractual employees, contractual rate increases for pension benefits, and the specific funding structure, which differs among funds. The pension contribution rate for contractual employees increased an average of approximately 1.7%,  0.5%, and 1.2% effective primarily on August 1, 2017, 2016, and 2015, respectively. The Supplemental Negotiating Committee for the Central States Pension Plan approved no pension contribution increase effective August 1, 2017, 2016, and 2015. The Supplemental Negotiating Committee for the Western Conference of Teamsters Pension Plan approved no pension increase effective August 1, 2017, 2016, and 2015. The year‑over‑year changes in multiemployer pension plan contributions presented above were also influenced by changes in Asset-Based business levels.

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+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 715
-SubTopic 20
-Section 50
-Paragraph 1
-Subparagraph (h)
-URI http://asc.fasb.org/extlink&oid=82843861&loc=d3e1928-114920

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Tabular disclosure of the amounts related to pension plans and/or other employee benefit plans in accumulated other comprehensive income or loss that have not yet been recognized as components of net periodic benefit cost, such as the net gain (loss), net prior service cost or credit, and net transition asset or obligation.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 715
-SubTopic 20
-Section 50
-Paragraph 1
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