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Employee Benefit Plans | 12 Months Ended
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Dec. 31, 2020
Retirement Benefits [Abstract] |
Employee Benefit Plans | Employee Benefit Plans The Company has funded single-employer defined benefit pension plans that cover certain non-bargaining unit employees and bargaining unit employees of the Company, excluding Grace Pacific. In addition, the Company has plans that provide retiree health care and life insurance benefits to certain salaried and hourly employees. Employees are generally eligible for such benefits upon retirement and completion of a specified number of years of credited service. The Company does not pre-fund these health care and life insurance benefits and has the right to modify or terminate certain of these plans in the future. Certain groups of retirees pay a portion of the benefit costs. Benefit Obligations, Plan Assets and Funded Status of the Plans: The measurement date for the Company’s benefit plan disclosures is December 31 of each year. The status of the funded defined benefit pension plan and the unfunded accumulated post-retirement benefit plans at December 31, 2020 and 2019 and are shown below (in millions):
|  | Pension Benefits |  | Other Post-retirement Benefits |  | Non-qualified Plan Benefits
|  | 2020 |  | 2019 |  | 2020 |  | 2019 |  | 2020 |  | 2019
Change in Benefit Obligation |  |  |  |  |  |  |  |  |  |  |  |
Benefit obligation at beginning of year |  | $ | 204.4 |  |  | $ | 189.6 |  |  | $ | 10.1 |  |  | $ | 10.6 |  |  | $ | 2.8 |  |  | $ | 2.7 |
Service cost |  | 0.8 |  |  | 2.3 |  |  | 0.1 |  |  | 0.1 |  |  | — |  |  | 0.1 |
Interest cost |  | 6.5 |  |  | 8.0 |  |  | 0.3 |  |  | 0.4 |  |  | 0.1 |  |  | 0.1 |
Plan participants’ contributions |  | — |  |  | — |  |  | 0.8 |  |  | 0.8 |  |  | — |  |  | — |
Actuarial (gain) loss |  | 21.1 |  |  | 19.0 |  |  | 3.7 |  |  | (0.3) |  |  | 0.2 |  |  | 0.2 |
Benefits paid |  | (14.1) |  |  | (14.5) |  |  | (1.5) |  |  | (1.5) |  |  | — |  |  | (0.3) |
Settlement |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Benefit obligation at end of year |  | $ | 218.7 |  |  | $ | 204.4 |  |  | $ | 13.5 |  |  | $ | 10.1 |  |  | $ | 3.1 |  |  | $ | 2.8 |
Change in Plan Assets |  |  |  |  |  |  |  |  |  |  |  |
Fair value of plan assets at beginning of year |  | $ | 190.5 |  |  | $ | 173.6 |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |
Actual return on plan assets |  | 24.2 |  |  | 31.4 |  |  | — |  |  | — |  |  | — |  |  | — |
Employer contributions |  | — |  |  | — |  |  | 0.7 |  |  | 0.8 |  |  | — |  |  | 0.3 |
Participant contributions |  | — |  |  | — |  |  | 0.8 |  |  | 0.7 |  |  | — |  |  | — |
Benefits paid |  | (14.1) |  |  | (14.5) |  |  | (1.5) |  |  | (1.5) |  |  | — |  |  | (0.3) |
Settlement |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Fair value of plan assets at end of year |  | $ | 200.6 |  |  | $ | 190.5 |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |
Funded Status (Recognized Liability 1) |  | $ | (18.1) |  |  | $ | (13.9) |  |  | $ | (13.5) |  |  | $ | (10.1) |  |  | $ | (3.1) |  |  | $ | (2.8) |
1 Presented as Accrued pension and post-retirement benefits as of December 31, 2020 and 2019. Benefit Plan Assets Investment Policies and Target Asset Allocations: As the plan sponsor for its defined benefit pension plan, the Company is responsible for the investment and management of the pension plan assets. The Company manages the pension plan assets based upon a liability-driven investment strategy, which seeks to increase the correlation of the pension plan assets and liabilities to reduce the volatility of the plan's funded status and, over time, improve the funded status of the plan. As a result, the asset allocation of the defined benefit pension plan is weighted toward fixed income investments, which reduces investment volatility, but also reduces investment returns over time. In connection with the liability-driven investment strategy, the Company appointed an investment adviser that directs investments and selects investment options, based on established guidelines. The Company’s target allocation by asset category as of December 31, 2020, and the weighted-average asset allocations at December 31, 2020 and 2019 were as follows:
|  | Target |  | 2020 |  | 2019
Fixed income securities 1 |  | 100 | % |  | 99 | % |  | 99 | %
Cash and cash equivalents |  | — | % |  | 1 | % |  | 1 | %
Total |  | 100 | % |  | 100 | % |  | 100 | %
1 Fixed income securities include investment-grade corporate bonds from diversified industries and U.S. Treasuries.
Fair Value of Plan Assets: The fair values of the Company’s defined benefit pension plan assets at December 31, 2020 and 2019, by asset category, are as follows (in millions):
|  | Fair Value Measurements at
|  | December 31, 2020 |  | December 31, 2019
|  | Total |  | Quoted Prices in Active Markets (Level 1) |  | Significant Observable Inputs (Level 2) |  | Total |  | Quoted Prices in Active Markets (Level 1) |  | Significant Observable Inputs (Level 2)
Asset Category |  |  |  |  |  |  |  |  |  |  |  |
Cash and cash equivalents |  | $ | 1.2 |  |  | $ | 1.2 |  |  | $ | — |  |  | $ | 1.2 |  |  | $ | 1.2 |  |  | $ | — |
Fixed income securities |  |  |  |  |  |  |  |  |  |  |  |
U.S. Treasury obligations |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Domestic corporate bonds and notes |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Foreign corporate bonds |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Assets measured at NAV |  | 199.4 |  |  | — |  |  | — |  |  | 189.3 |  |  | — |  |  | — |
Total |  | $ | 200.6 |  |  | $ | 1.2 |  |  | $ | — |  |  | $ | 190.5 |  |  | $ | 1.2 |  |  | $ | — |
The Company’s pension plan assets are held in a master trust and stated at estimated fair value, which is based on the fair values of the underlying investments. Purchases and sales of securities are recorded on a trade-date basis. Interest income is recorded on the accrual basis. Dividends are recorded on the ex-dividend date. Investments in funds that are measured at fair value using the NAV per share practical expedient in accordance with ASC 820 have not been classified in the fair value hierarchy tables above. The NAV is based on the fair value of the underlying assets owned by the fund and is determined by the investment manager or custodian of the fund. The fair value amounts presented are intended to permit reconciliation of the fair value hierarchy to the amounts presented in the fair value of plan assets. These investments primarily include other fixed income investments and securities. Expected Rate-of-Return on Plan Assets: The expected return on plan assets assumption (3.7% for 2020 according to table on assumptions used in plan accounting below) is principally based on the long-term outlook for various asset class returns, asset mix, the historical performance of the plan assets under the liability-driven investment strategy, and a comparison of the estimated long-term return calculated to the distribution of assumptions adopted by other plans with similar asset mixes. For the years ended December 31, 2020 and 2019, the plan assets experienced a positive return of 12.7% and 18.1%, respectively. Accumulated Benefit Obligation for Defined Benefit Pension Plans: For the plans covering employees who are members of collective bargaining units, the benefit formulas are determined according to the collective bargaining agreements, either using career average pay as the base or a flat dollar amount per year of service. In 2007, the Company changed the traditional defined benefit pension plan formula for new non-bargaining unit employees hired after January 1, 2008 and, replaced it with a cash balance defined benefit pension plan formula. Subsequently, effective January 1, 2012, the Company changed the benefits under its traditional defined benefit plans for non-bargaining unit employees hired before January 1, 2008 and, replaced the benefit with the same cash balance defined benefit pension plan formula provided to those employees hired after January 1, 2008. Retirement benefits under the cash balance pension plan formula are based on a fixed percentage of eligible compensation, plus interest. The plan interest credit rate will vary from year-to-year based on the 10-year U.S. Treasury rate. During the year ended December 31, 2019, the Company amended the cash balance pension plan such that, effective January 1, 2020, benefit accruals under the cash balance formula would cease and would be replaced with a non-elective contribution by the Company into a defined contribution plan. All accumulated benefits under the traditional defined benefit pension plan and the cash balance pension plan will remain credited to employees' accounts under the amendments made in 2019. During the year ended December 31, 2020, the Company amended the traditional defined benefit pension plan formula for remaining bargaining unit employees to cease accruals effective January 1, 2021. The accumulated benefit obligation for the Company’s qualified pension plans was $218.7 million and $204.4 million at December 31, 2020 and 2019, respectively. Estimated Benefit Payments: The estimated future benefit payments for the next ten years are as follows (in millions):
|  | 2021 |  | 2022 |  | 2023 |  | 2024 |  | 2025 |  | 2026-2030
Estimated Benefit Payments |  |  |  |  |  |  |  |  |  |  |  |
Pension |  | $ | 13.2 |  |  | $ | 13.1 |  |  | $ | 12.9 |  |  | $ | 13.2 |  |  | $ | 12.7 |  |  | $ | 59.5 |
Post-retirement Benefits |  | 0.8 |  |  | 0.8 |  |  | 0.7 |  |  | 0.7 |  |  | 0.7 |  |  | 3.3 |
Non-qualified Plan Benefits |  | — |  |  | 1.2 |  |  | — |  |  | — |  |  | 1.9 |  |  | — |
Total estimated benefit payments |  | $ | 14.0 |  |  | $ | 15.1 |  |  | $ | 13.6 |  |  | $ | 13.9 |  |  | $ | 15.3 |  |  | $ | 62.8 |
Estimated Future Contributions: Contributions are determined annually for each plan by the Company’s pension Administrative Committee, based upon the actuarially determined minimum required contribution under the Employee Retirement Income Security Act of 1974, as amended, the Pension Protection Act of 2006, and the maximum deductible contribution allowed for tax purposes. In 2020, 2019 and 2018, the Company made no contributions to its defined benefit pension plans. The Company’s funding policy is to contribute cash to its pension plans so that it meets at least the minimum contribution requirements. Net Benefit Cost Recognized and Amounts Recognized in Other Comprehensive Income: Components of the net periodic benefit cost and other amounts recognized in other comprehensive income (loss) for the defined benefit pension plans and the post-retirement health care and life insurance benefit plans during 2020, 2019, and 2018, are shown below (in millions):
|  | Pension Benefits |  | Other Post-retirement Benefits |  | Non-qualified Plan Benefits
Components of Net Periodic Benefit Cost |  | 2020 |  | 2019 |  | 2018 |  | 2020 |  | 2019 |  | 2018 |  | 2020 |  | 2019 |  | 2018
Service cost |  | $ | (0.8) |  |  | $ | (2.3) |  |  | $ | (1.8) |  |  | $ | (0.1) |  |  | $ | (0.1) |  |  | $ | (0.1) |  |  | $ | — |  |  | $ | (0.1) |  |  | $ | (0.1) |
Interest cost |  | (6.5) |  |  | (8.0) |  |  | (7.4) |  |  | (0.3) |  |  | (0.4) |  |  | (0.4) |  |  | (0.1) |  |  | (0.1) |  |  | (0.1) |
Expected return on plan assets |  | 6.8 |  |  | 7.3 |  |  | 8.2 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Amortization of net loss |  | (2.5) |  |  | (4.1) |  |  | (4.2) |  |  | 0.1 |  |  | 0.1 |  |  | (0.3) |  |  | (0.1) |  |  | — |  |  | (0.1) |
Amortization of prior service cost |  | — |  |  | 0.6 |  |  | 0.5 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 0.1 |  |  | 0.2 |
Curtailment gain (loss) |  | — |  |  | 1.3 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 0.1 |  |  | 0.6 |
Settlement gain (loss) |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | (0.1) |
Net periodic benefit cost |  | $ | (3.0) |  |  | $ | (5.2) |  |  | $ | (4.7) |  |  | $ | (0.3) |  |  | $ | (0.4) |  |  | $ | (0.8) |  |  | $ | (0.2) |  |  | $ | — |  |  | $ | 0.4 |
Other Changes in Plan Assets and Benefit Obligations Recognized in Other Comprehensive Income (Loss) |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Net gain (loss) |  | $ | (3.8) |  |  | $ | 5.2 |  |  | $ | (6.5) |  |  | $ | (3.7) |  |  | $ | 0.3 |  |  | $ | 1.4 |  |  | $ | (0.2) |  |  | $ | (0.2) |  |  | $ | 0.2 |
Amortization of net loss 1 |  | 2.5 |  |  | 4.1 |  |  | 4.2 |  |  | (0.1) |  |  | (0.1) |  |  | 0.3 |  |  | 0.1 |  |  | — |  |  | 0.1 |
Prior service credit |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Prior service cost |  | (0.1) |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Amortization of prior service credit 1 |  | — |  |  | (0.6) |  |  | (0.5) |  |  | — |  |  | — |  |  | — |  |  | — |  |  | (0.1) |  |  | (0.2) |
Curtailment gain recognition of prior service credit 1 |  | — |  |  | (1.3) |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | (0.1) |  |  | (0.6) |
Recognition of settlement loss 1 |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 0.1 |
Total recognized in Other comprehensive income (loss) |  | (1.4) |  |  | 7.4 |  |  | (2.8) |  |  | (3.8) |  |  | 0.2 |  |  | 1.7 |  |  | (0.1) |  |  | (0.4) |  |  | (0.4) |
Total recognized in net periodic benefit cost and Other comprehensive income (loss) |  | $ | (4.4) |  |  | $ | 2.2 |  |  | $ | (7.5) |  |  | $ | (4.1) |  |  | $ | (0.2) |  |  | $ | 0.9 |  |  | $ | (0.3) |  |  | $ | (0.4) |  |  | $ | — |
1 Represents amortization or recognition of balances previously recorded to Accumulated other comprehensive income (loss) in the consolidated balance sheets and recognized as a component of net periodic benefit cost.
Other components of net periodic benefit costs (other than the service cost component) are recorded in Interest and other income (expense), net in the consolidated statements of operations. Amounts recognized on the consolidated balance sheets in accumulated other comprehensive income (loss) at December 31, 2020 and 2019 were as follows (in millions):
|  | Pension Benefits |  | Other Post-retirement Benefits |  | Non-qualified Plan Benefits
|  | 2020 |  | 2019 |  | 2020 |  | 2019 |  | 2020 |  | 2019
Net gain (loss), net of taxes |  | $ | (48.8) |  |  | $ | (47.4) |  |  | $ | (3.6) |  |  | $ | 0.2 |  |  | $ | (0.8) |  |  | $ | (0.8) |
Unrecognized prior service credit (cost), net of taxes |  | (0.1) |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Total |  | $ | (48.9) |  |  | $ | (47.4) |  |  | $ | (3.6) |  |  | $ | 0.2 |  |  | $ | (0.8) |  |  | $ | (0.8) |
Unrecognized gains and losses of the post-retirement benefit plans are amortized over 5 years. Although current health costs are expected to increase, the Company attempts to mitigate these increases by maintaining caps on certain of its benefit plans, using lower cost health care plan options where possible, requiring that certain groups of employees pay a portion of their benefit costs, self-insuring for certain insurance plans, encouraging wellness programs for employees, and implementing measures to mitigate future benefit cost increases. Assumptions in Plan Accounting: The weighted average assumptions used to determine benefit information during 2020, 2019, and 2018 were as follows:
|  | Pension Benefits |  | Other Post-retirement Benefits |  | Non-qualified Plan Benefits
|  | 2020 |  | 2019 |  | 2018 |  | 2020 |  | 2019 |  | 2018 |  | 2020 |  | 2019 |  | 2018
Weighted Average Assumptions |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Discount rate |  | 2.40 | % |  | 3.29 | % |  | 4.33 | % |  | 2.49 | % |  | 3.38 | % |  | 4.38 | % |  | 1.07 | % |  | 2.48 | % |  | 3.78 | %
Rate of compensation increase |  | N/A |  | 0.5%-3.0% |  | 0.5%-3.0% |  | 0.5%-3.0% |  | 0.5%-3.0% |  | 0.5%-3.0% |  | N/A |  | N/A |  | N/A
Expected return on plan assets |  | 3.70 | % |  | 4.30 | % |  | 4.30 | % |  | N/A |  | N/A |  | N/A |  | N/A |  | N/A |  | N/A
Interest crediting rates |  | 0.71 | % |  | 1.68 | % |  | 3.01 | % |  | N/A |  | N/A |  | N/A |  | 0.71 | % |  | 1.68 | % |  | 3.01 | %
Initial health care cost trend rate |  | N/A |  | N/A |  | N/A |  | 5.70 | % |  | 6.00 | % |  | 6.20 | % |  | N/A |  | N/A |  | N/A
Ultimate rate |  | N/A |  | N/A |  | N/A |  | 4.50 | % |  | 4.50 | % |  | 4.50 | % |  | N/A |  | N/A |  | N/A
Year ultimate rate is reached |  | N/A |  | N/A |  | N/A |  | 2037 |  | 2037 |  | 2037 |  | N/A |  | N/A |  | N/A
Multiemployer Plans: Grace Pacific and certain subsidiaries contribute to a number of multiemployer defined benefit pension plans under the terms of collective-bargaining agreements that cover their union-represented employees. The risks of participating in these multiemployer plans are different from single-employer plans in the following aspects: a.Assets contributed to the multiemployer plan by one employer may be used to provide benefits to employees of other participating employers. b.If a participating employer stops contributing to the plan, the unfunded obligations of the plan may be borne by the remaining participating employers. c.If the Company chooses to stop participating in some of its multiemployer plans, the Company may be required to pay those plans an amount based on the underfunded status of the plan, referred to as a withdrawal liability. The Company's participation in these plans and the historical activity for the years ended December 31, 2020, 2019 and 2018 are outlined in the table below. Regarding the Hawai‘i Laborers Trust Funds, GPRS and GPRM (as applicable prior the Company's disposal of GPRM in the year ended December 31, 2020) had separate contracts and are presented separately in the table below to reflect the historical contributions by relevant entity. The "EIN Pension Plan Number" column provides the Employee Identification Number (EIN) and the 3-digit plan number, if applicable. The most recent Pension Protection Act ("PPA") zone status is based on the most recent annual report received from the plan for the following plan year ends (as certified by the plan's actuary) : •Pension Trust Fund for Operating Engineers Pension Plan - December 31, 2019 •Laborer's National (Industrial) Pension Fund - December 31, 2019 •Hawai‘i Laborer's Trust Funds - February 29, 2020 The zone status listed for each plan is determined, in part and among other factors, as follows: •Green - plan is funded more than 80%. •Yellow - meets one of the following criteria: (1) plan is funded between 65% and 80% funded or (2) plan has an accumulated funding deficiency or is expected to have a deficiency in any of the next six years. •Orange - Plan meets both of the criteria listed above applicable to the yellow zone. •Red - Plan is less than 65% funded and is in need of reorganization. The "FIP/RP Status Pending/Implemented" column indicates plans for which a financial improvement plan (FIP) or a rehabilitation plan (RP) is either pending or has been implemented and the "Surcharge Imposed" column represents whether the Company has paid a surcharge to the plan as of December 31, 2020. The "Expiration Date" column describes the expiration dates of the collective-bargaining agreements requiring contributions to the plan.
|  |  | FIP/RP Status | Contribution by Entity |  | Contribution by Entity |  | Contribution by Entity | Surcharge Imposed | Expiration Date
Fund | EIN Pension Plan Number | PPA Zone Status | Pending/Implemented | Jan. 1 - Dec. 31, 2020 |  | Jan. 1 - Dec. 31, 2019 |  | Jan. 1 - Dec. 31, 2018
Operating Engineers | 94-6090764; 001 | Yellow | Yes | $ | 3.3 |  | $ | 4.1 |  | $ | 4.7 | No | 8/31/24
Laborers National | 52-6074345; 001 | Yellow | Yes | 0.2 |  | 0.2 |  | 0.2 | No | 8/31/21
Hawai‘i Laborers (GPRM) | 99-6025107; 001 | Green | No | 0.3 |  | 1.1 |  | 0.9 | No | N/A
Hawai‘i Laborers (GPRS) | 99-6025107; 001 | Green | No | 0.2 |  | 0.2 |  | 0.2 | No | 9/30/24
Total |  |  |  | $ | 4.0 |  | $ | 5.6 |  | $ | 6.0 |  |
As of the end of each respective period, based upon the most recently available annual reports for the applicable plan year, plans reporting that the Company's contributions represented more than 5% of the plan's total contributions for the applicable plan year were as follows: as of December 31, 2020, there were no such plans; as of December 31, 2019, there was one plan (Hawai‘i Laborers Trust Fund); as of December 31, 2018, there were no such plans. A&B Defined Contribution Plans: The Company sponsors defined contribution plans that qualify under Section 401(k) of the Code and provides matching contributions of up to 3% of eligible compensation. The Company’s matching contributions expensed under these plans totaled $0.6 million, $0.2 million and $0.6 million in the years ended December 31, 2020, 2019 and 2018, respectively. The Company also maintains profit sharing plans and, if a minimum threshold of Company performance is achieved, provides contributions of 1% to 5%, depending upon Company performance above the minimum threshold. There were $0.5 million, $0.3 million and $0.4 million of profit sharing contribution expenses recognized in the years ended December 31, 2020, 2019 and 2018, respectively. As noted above, during the year ended December 31, 2019, the Company amended the cash balance pension plan such that, effective January 1, 2020, benefit accruals under the cash balance formula would cease and would be replaced with a non-elective contribution of 3% of the participant's annual eligible compensation made by the Company into the participant's defined contribution plan. The Company's contribution expensed under this non-elective component of the defined contribution plan totaled $0.7 million in 2020 (and none in prior periods). Grace Pacific 401(k) Plans: The Company allows for discretionary non-elective employer contributions up to the sum of 10% of each eligible employee's compensation for the 12 months in the plan year, subject to certain limitations. Management revenue sharing bonuses can be deferred to the employee's 401(k) account, but will be subject to the IRS' annual limit on employee elective deferrals. Grace Pacific recognized discretionary employer contribution and revenue sharing expense of $1.1 million, $1.1 million and $1.8 million in the years ended December 31, 2020, 2019 and 2018, respectively.

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