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EMPLOYEE BENEFIT PLANS (Tables) | 12 Months Ended
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Dec. 31, 2024
POSTRETIREMENT 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 | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Supplemental | ​ | Postretirement |
​ | ​ | Benefit Plan | ​ | Health Benefit Plan |
​ |  | 2024 |  | 2023 |  | 2024 |  | 2023 |
​ | ​ | (in thousands) |
Change in benefit obligations | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Benefit obligations, beginning of year | ​ | $ | 358 | ​ | $ | 338 | ​ | $ | 13,668 | ​ | $ | 12,534 | ​
Service cost | ​ |  | — | ​ |  | — | ​ |  | 60 | ​ |  | 78 | ​
Interest cost | ​ |  | 15 | ​ |  | 16 | ​ |  | 632 | ​ |  | 599 | ​
Actuarial (gain) loss (1) | ​ |  | (5) | ​ |  | 4 | ​ |  | 162 | ​ |  | 1,137 | ​
Benefits paid | ​ |  | — | ​ |  | — | ​ |  | (697) | ​ |  | (680) | ​
Benefit obligations, end of year | ​ |  | 368 | ​ |  | 358 | ​ |  | 13,825 | ​ |  | 13,668 | ​
Change in plan assets | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Fair value of plan asset, beginning of year | ​ |  | — | ​ |  | — | ​ |  | — | ​ |  | — | ​
Employer contributions | ​ |  | — | ​ |  | — | ​ |  | 697 | ​ |  | 680 | ​
Benefits paid | ​ |  | — | ​ |  | — | ​ |  | (697) | ​ |  | (680) | ​
Fair value of plan assets, end of year | ​ |  | — | ​ |  | — | ​ |  | — | ​ |  | — | ​
Funded status at period end | ​ | $ | (368) | ​ | $ | (358) | ​ | $ | (13,825) | ​ | $ | (13,668) | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Accumulated benefit obligation | ​ | $ | 368 | ​ | $ | 358 | ​ | $ | 13,825 | ​ | $ | 13,668 | ​
(1) | The actuarial gain on the SBP for 2024, versus an actuarial loss for 2023, was related to a year-over-year increase in the discount rate used to remeasure the plan obligation at December 31, 2024, compared to a year-over-year decrease in the discount rate at December 31, 2023. The lower actuarial loss on the postretirement health benefit plan for 2024, compared to 2023, was related to the impact of higher plan cost assumptions being partially offset by a year-over-year increase in the discount rate used to remeasure the plan obligation at December 31, 2024, compared to the higher actuarial loss for 2023 driven by a year-over-year decrease in the discount rate at December 31, 2023.
Schedule of amounts recognized in the consolidated balance sheets related to nonunion defined benefit plans | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Supplemental | ​ | Postretirement |
​ | ​ | Benefit Plan | ​ | Health Benefit Plan |
​ |  | 2024 |  | 2023 |  | 2024 |  | 2023 |
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ |
Current portion of pension and postretirement liabilities | ​ | $ | — | ​ | $ | — | ​ | $ | (832) | ​ | $ | (707) | ​
Pension and postretirement liabilities, less current portion | ​ |  | (368) | ​ |  | (358) | ​ |  | (12,993) | ​ |  | (12,961) | ​
Liabilities recognized | ​ | $ | (368) | ​ | $ | (358) | ​ | $ | (13,825) | ​ | $ | (13,668) | ​
​
Summary of the components of net periodic benefit cost (credit) | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Supplemental | ​ | Postretirement | ​
​ | ​ | Benefit Plan | ​ | Health Benefit Plan | ​
​ |  | 2024 |  | 2023 |  | 2022 |  | 2024 |  | 2023 |  | 2022 |
​ | ​ | (in thousands) | ​
Service cost | ​ | $ | — | ​ | $ | — | ​ | $ | — | ​ | $ | 60 | ​ | $ | 78 | ​ | $ | 156 | ​
Interest cost | ​ |  | 15 | ​ |  | 16 | ​ |  | 7 | ​ |  | 632 | ​ |  | 599 | ​ |  | 441 | ​
Amortization of net actuarial (gain) loss(1) | ​ |  | (2) | ​ |  | (4) | ​ |  | 8 | ​ |  | (997) | ​ |  | (1,326) | ​ |  | (765) | ​
Net periodic benefit cost (credit) | ​ | $ | 13 | ​ | $ | 12 | ​ | $ | 15 | ​ | $ | (305) | ​ | $ | (649) | ​ | $ | (168) | ​
(1) | The Company amortizes actuarial gains and losses over the average remaining active service period of the plan participants and does not use a corridor approach.
​
Schedule of pre-tax amounts not yet recognized in net periodic benefit cost | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Supplemental | ​ | Postretirement |
​ | ​ | Benefit Plan | ​ | Health Benefit Plan |
​ |  | 2024 |  | 2023 |  | 2024 |  | 2023 |
​ | ​ | (in thousands) | ​
Unrecognized net actuarial gain | ​ | $ | (12) | ​ | $ | (9) | ​ | $ | (5,647) | ​ | $ | (6,806) | ​
​
Schedule of weighted-average assumptions used to determine benefit obligations and net periodic benefit cost for nonunion defined benefit plans | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Supplemental | ​ | Postretirement |
​ | ​ | Benefit Plan | ​ | Health Benefit Plan |
​ |  | 2024 |  | 2023 |  | 2024 |  | 2023 |
Discount rate | ​ | 4.8 | % | 4.3 | % | 5.5 | % | 4.8 | %
​ ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Supplemental | ​ | Postretirement |
​ | ​ | Benefit Plan | ​ | Health Benefit Plan |
​ |  | 2024 |  | 2023 |  | 2022 |  | 2024 |  | 2023 |  | 2022 |
Discount rate | ​ | 4.3 | % | 4.6 | % | 1.8 | % | 4.8 | % | 5.0 | % | 2.7 | %
​
Schedule of the assumed health care cost trend rates for the postretirement health benefit plan | ​
​ | ​ | ​ | ​ | ​ | ​
​ |  | 2024 |  | 2023 |
Health care cost trend rate assumed for next year(1) | ​ | 7.0 | % | 7.0 | %
Rate to which the cost trend rate is assumed to decline | ​ | 4.5 | % | 4.5 | %
Year that the rate reaches the cost trend assumed rate |  | 2036 |  | 2035 |
(1) | At each December 31 measurement date, health care cost rates for the following year are based on known premiums for the fully insured postretirement health benefit plan. Therefore, the first year of assumed health care cost trend rates presented as of December 31, 2024 and 2023 are for 2026 and 2025, respectively.
Schedule of estimated future benefit payments for nonunion defined benefit plans | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | Supplemental |  | Postretirement |
​ | ​ | Benefit | ​ | Health |
​ | ​ | Plan | ​ | Benefit Plan |
​ | ​ | (in thousands) |
2025 | ​ | $ | — | ​ | $ | 832 | ​
2026 | ​ | $ | — | ​ | $ | 832 | ​
2027 | ​ | $ | — | ​ | $ | 842 | ​
2028 | ​ | $ | 424 | ​ | $ | 853 | ​
2029 | ​ | $ | — | ​ | $ | 899 | ​
2030-2034 | ​ | $ | — | ​ | $ | 4,346 | ​
​
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) |  | 2024 |  | 2023 |  | Implemented(c) |  | 2024 |  | 2023 |  | 2022 |  | Imposed(e)
Central States, Southeast and Southwest Areas Pension Plan(1)(2) |  | 36-6044243 |  | Critical |  | Critical |  | Implemented(3) | ​ | $ | 75,004 | ​ | $ | 77,708 | ​ | $ | 75,306 |  | No
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Western Conference of Teamsters Pension Plan(1)(2) |  | 91-6145047 |  | Green |  | Green |  | No | ​ |  | 27,701 | ​ |  | 29,540 | ​ |  | 28,051 |  | No
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Central Pennsylvania Teamsters Defined Benefit Plan(1)(2) |  | 23-6262789 |  | Green |  | Green |  | No | ​ |  | 15,261 | ​ |  | 15,540 | ​ |  | 14,421 |  | No
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
I. B. of T. Union Local No. 710 Pension Fund(4)(5) |  | 36-2377656 |  | Green(6) |  | Green(6) |  | No | ​ |  | 11,560 | ​ |  | 10,676 | ​ |  | 9,838 |  | No
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
New England Teamsters Pension Fund(7)(8) |  | 04-6372430 |  | Critical and Declining(9) |  | Critical and Declining(9) |  | Implemented(10) | ​ |  | 4,548 | ​ |  | 4,636 | ​ |  | 4,449 | ​ | No
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
All other plans in the aggregate | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ |  | 23,818 | ​ |  | 24,384 | ​ |  | 22,493 | ​ | ​
Total multiemployer pension contributions paid(11) | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | $ | 157,892 | ​ | $ | 162,484 | ​ | $ | 154,558 | ​ | ​
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 2024 and 2023 is for the plan’s year-end status at December 31, 2023 and 2022, respectively, and prior to financial assistance from the Pension Relief Act. 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.
​ Table Footnotes ​
(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, 2023 and 2022.
(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, 2023 and 2022.
(3) | Adopted a rehabilitation plan effective March 25, 2008 as updated. Utilized amortization extension granted by the IRS effective December 31, 2003.
(4) | The Company was listed by the plan as providing more than 5% of the total contributions to the plan for the plan year ended January 31, 2024 and 2023.
(5) | 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, 2024 and 2023.
(6) | PPA zone status relates to plan years February 1, 2023 – January 31, 2024 and February 1, 2022 – January 31, 2023.
(7) | Contributions include $1.6 million each year for 2024, 2023, and 2022, related to the multiemployer pension fund withdrawal liability. ABF Freight’s multiemployer pension plan obligation with the New England Teamsters and Trucking Industry Pension Fund was restructured under a transition agreement effective on August 1, 2018, which triggered a withdrawal liability settlement
| to satisfy ABF Freight’s existing potential withdrawal liability obligation to the fund. ABF Freight recognized a one-time charge of $37.9 million (pre-tax) to record the withdrawal liability in second quarter 2018; partially settled the withdrawal liability through the initial lump sum cash payment of $15.1 million made in third quarter 2018; and will settle the remainder with monthly payments over a remaining period of 17 years.
(8) | 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 September 30, 2023 and 2022.
(9) | PPA zone status relates to plan years October 1, 2023 – September 30, 2024 and October 1, 2022 – September 30, 2023.
(10) | Adopted a rehabilitation plan effective January 1, 2009. The plan has been subsequently reviewed and restated effective January 1, 2023. On November 19, 2024, the rehabilitation plan was amended and restated, setting contribution and benefit structures that are intended to enable the fund to emerge from critical status, which took effect on January 1, 2025.
(11) | 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 current and prior collective bargaining agreements and the related supplemental agreements provided for contributions to multiemployer pension plans to be frozen at the current rates for each fund, although certain funds have imposed contribution increases under their rehabilitation or funding improvement plans. The year-over-year changes in multiemployer pension plan contributions presented above were influenced by changes in Asset-Based shipment levels.

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