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PENSION AND OTHER POSTRETIREMENT BENEFIT PLANS (Tables) | 9 Months Ended
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Sep. 30, 2018
PENSION AND OTHER POSTRETIREMENT BENEFIT PLANS |
Summary of the components of net periodic benefit cost |
|  | Three Months Ended September 30 |
|  | Nonunion Defined |  | Supplemental |  | Postretirement |
|  | Benefit Pension Plan |  | Benefit Plan |  | Health Benefit Plan |
|  | 2018 |  | 2017 |  | 2018 |  | 2017 |  | 2018 |  | 2017 |
|  | (in thousands) |
Service cost |  | $ | — |  | $ | — |  | $ | — |  | $ | — |  | $ | 92 |  | $ | 122 |
Interest cost |  |  | 1,136 |  |  | 1,073 |  |  | 27 |  |  | 26 |  |  | 209 |  |  | 265 |
Expected return on plan assets |  |  | (363) |  |  | (763) |  |  | — |  |  | — |  |  | — |  |  | — |
Amortization of prior service credit |  |  | — |  |  | — |  |  | — |  |  | — |  |  | (23) |  |  | (47) |
Pension settlement expense |  |  | 518 |  |  | 943 |  |  | — |  |  | — |  |  | — |  |  | — |
Amortization of net actuarial loss(1) |  |  | 494 |  |  | 703 |  |  | 20 |  |  | 20 |  |  | 76 |  |  | 173 |
Net periodic benefit cost |  | $ | 1,785 |  | $ | 1,956 |  | $ | 47 |  | $ | 46 |  | $ | 354 |  | $ | 513 |
|  | Nine Months Ended September 30 |
|  | Nonunion Defined |  | Supplemental |  | Postretirement |
|  | Benefit Pension Plan |  | Benefit Plan |  | Health Benefit Plan |
|  | 2018 |  | 2017 |  | 2018 |  | 2017 |  | 2018 |  | 2017 |
|  | (in thousands) |
Service cost |  | $ | — |  | $ | — |  | $ | — |  | $ | — |  | $ | 275 |  | $ | 366 |
Interest cost |  |  | 3,259 |  |  | 3,462 |  |  | 81 |  |  | 77 |  |  | 628 |  |  | 795 |
Expected return on plan assets |  |  | (1,142) |  |  | (4,984) |  |  | — |  |  | — |  |  | — |  |  | — |
Amortization of prior service credit |  |  | — |  |  | — |  |  | — |  |  | — |  |  | (70) |  |  | (142) |
Pension settlement expense |  |  | 1,603 |  |  | 3,644 |  |  | — |  |  | — |  |  | — |  |  | — |
Amortization of net actuarial loss(1) |  |  | 1,864 |  |  | 2,346 |  |  | 60 |  |  | 61 |  |  | 228 |  |  | 520 |
Net periodic benefit cost |  | $ | 5,584 |  | $ | 4,468 |  | $ | 141 |  | $ | 138 |  | $ | 1,061 |  | $ | 1,539 |
| (1) |  | The Company amortizes actuarial losses over the average remaining active service period of the plan participants and does not use a corridor approach.
Schedule of changes in the projected benefit obligation and plan assets of the nonunion defined benefit pension plan |
|  | Nonunion Defined |
|  | Benefit Pension Plan |
|  | (in thousands) |
Change in benefit obligations |  |  |  |
Benefit obligations at December 31, 2017 |  | $ | 137,417 |
Interest cost |  |  | 3,259 |
Actuarial loss(1) |  |  | 3,562 |
Benefits paid |  |  | (11,781) |
Benefit obligations at September 30, 2018 |  |  | 132,457 |
Change in plan assets |  |  |  |
Fair value of plan assets at December 31, 2017 |  |  | 124,831 |
Actual return on plan assets |  |  | 2,028 |
Employer contributions |  |  | 5,500 |
Benefits paid |  |  | (11,781) |
Fair value of plan assets at September 30, 2018 |  |  | 120,578 |
Funded status at period end(2) |  | $ | (11,879) |
Accumulated benefit obligation |  | $ | 132,457 |
| (1) |  | Actuarial loss resulted from remeasurement of the benefit obligation for plan termination assumptions at September 30, 2018, partially offset an actuarial gain recognized as of June 30, 2018 related primarily to the impact of an increase in the discount rate at the June 30, 2018 remeasurement upon settlement compared to the discount rate at the December 31, 2017 measurement date.
| (2) |  | Recognized within current portion of pension and postretirement liabilities in the accompanying consolidated balance sheet at September 30, 2018.

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- Definition Tabular disclosure of net funded status of pension plans and/or other employee benefit plans and disclosure of accumulated benefit obligation. + References No definition available. + Details
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- References No definition available. + Details
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- Definition Tabular disclosure of the components of net benefit costs for pension plans and/or other employee benefit plans including service cost, interest cost, expected return on plan assets, gain (loss), prior service cost or credit, transition asset or obligation, and gain (loss) recognized due to settlements or curtailments. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (h) -URI http://asc.fasb.org/extlink&oid=108410482&loc=d3e1928-114920 + Details
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