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Employee Benefits (Tables) | 12 Months Ended
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Dec. 31, 2018
Retirement Benefits [Abstract] |
Schedule of Assumptions Used for Benefit Obligation | Assumptions used to determine benefit obligations as of the periods presented were as follows:
|  | Canadian Pension Plan |  | Salaried VEBA
|  | December 31, 2018 |  | December 31, 2017 |  | December 31, 2018 |  | December 31, 2017
Discount rate |  | 3.90 | % |  | 3.40 | % |  | 3.90 | % |  | 3.20 | %
Expected long-term return on plan assets |  | 4.45 | % |  | 4.45 | % |  | 5.50 | % |  | 5.50 | %
Rate of compensation increase |  | 3.00 | % |  | 3.00 | % |  | — |  |  | — |
Schedule of Assumptions Used to Determine Net Periodic Benefit Cost (Income) | Assumptions used to determine net periodic postretirement benefit cost for the years ended December 31 were:
|  | Canadian Pension Plan |  | Salaried VEBA
|  | 2018 |  | 2017 |  | 2016 |  | 2018 |  | 2017 |  | 2016
Discount rate |  | 3.40 | % |  | 3.80 | % |  | 4.10 | % |  | 3.20 | % |  | 3.60 | % |  | 3.90 | %
Expected long-term return on plan assets 1 |  | 4.45 | % |  | 4.45 | % |  | 4.45 | % |  | 5.50 | % |  | 7.75 | % |  | 7.75 | %
Rate of compensation increase |  | 3.00 | % |  | 3.00 | % |  | 3.00 | % |  | — |  |  | — |  |  | — |
_____________________ 1. The expected long-term rate of return assumption for the Salaried VEBA is based on the targeted investment portfolios provided to us by the trustee of the Salaried VEBA.
Schedule of Changes in Benefit Obligations | The following table presents the benefit obligations and funded status of our Canadian pension plan and the Salaried VEBA as of December 31, 2018 and December 31, 2017 and the corresponding amounts that are included in our Consolidated Balance Sheets (in millions of dollars):
|  | Canadian Pension Plan |  | Salaried VEBA
|  | 2018 |  | 2017 |  | 2018 |  | 2017
Change in benefit obligation: |  |  |  |  |  |  |  |
Obligation at beginning of year |  | $ | 8.5 |  |  | $ | 7.0 |  |  | $ | 90.0 |  |  | $ | 86.8 |
Foreign currency translation adjustment |  | (0.7 | ) |  | 0.5 |  |  | — |  |  | — |
Service cost |  | 0.3 |  |  | 0.3 |  |  | — |  |  | — |
Interest cost |  | 0.3 |  |  | 0.3 |  |  | 2.8 |  |  | 3.0 |
Prior service cost 1 |  | — |  |  | — |  |  | 6.9 |  |  | 7.3 |
Actuarial (gain) loss 2 |  | (0.6 | ) |  | 0.6 |  |  | (6.8 | ) |  | (0.5 | )
Plan participants contributions |  | 0.1 |  |  | 0.1 |  |  | — |  |  | — |
Benefits paid by Company |  | (0.6 | ) |  | (0.3 | ) |  | — |  |  | — |
Benefits paid by Salaried VEBA |  | — |  |  | — |  |  | (7.3 | ) |  | (6.6 | )
Obligation at end of year 3 |  | 7.3 |  |  | 8.5 |  |  | 85.6 |  |  | 90.0 |
Change in plan assets: |  |  |  |  |  |  |  |
Fair market value of plan assets at beginning of year |  | 7.3 |  |  | 6.1 |  |  | 58.1 |  |  | 58.2 |
Foreign currency translation adjustment |  | (0.6 | ) |  | 0.5 |  |  | — |  |  | — |
Actual return on assets |  | (0.2 | ) |  | 0.5 |  |  | 0.3 |  |  | 3.6 |
Plan participants contributions |  | 0.1 |  |  | 0.1 |  |  | — |  |  | — |
Company contributions |  | 0.5 |  |  | 0.4 |  |  | 2.1 |  |  | 2.9 |
Benefits paid by Company |  | (0.6 | ) |  | (0.3 | ) |  | — |  |  | — |
Benefits paid by Salaried VEBA |  | — |  |  | — |  |  | (7.3 | ) |  | (6.6 | )
Fair market value of plan assets at end of year |  | 6.5 |  |  | 7.3 |  |  | 53.2 |  |  | 58.1 |
Net funded status 4 |  | $ | (0.8 | ) |  | $ | (1.2 | ) |  | $ | (32.4 | ) |  | $ | (31.9 | )
_____________________________
1. | The prior service cost relating to the Salaried VEBA in both 2018 and 2017 resulted from increases in the annual healthcare reimbursement benefit starting in 2018 and 2017, respectively, for plan participants.
2. | The actuarial gain relating to the Salaried VEBA in 2018 was comprised of: (i) a $5.1 million gain due to a change in the discount rate; (ii) a $2.2 million gain due to a change in the projected utilization rate; offset by (iii) a $0.5 million loss due to changes in census information.
The actuarial gain relating to the Salaried VEBA in 2017 was comprised of: (i) a $2.5 million gain due to changes in census information; (ii) a $1.0 million gain due to a change in the projected utilization rate; offset by (iii) a $3.0 million loss due to a change in the discount rate.
3. | For the Canadian pension plan, the benefit obligation is the projected benefit obligation. For the Salaried VEBA, the benefit obligation is the APBO.
4. | Net funded status of $32.4 million and $31.9 million relating to the Salaried VEBA at December 31, 2018 and December 31, 2017, respectively, was presented as Net liabilities of Salaried VEBA on the Consolidated Balance Sheet.
The accumulated benefit obligation for the Canadian pension plan was $6.4 million and $7.9 million at December 31, 2018 and December 31, 2017, respectively. We expect to contribute $0.6 million to the Canadian pension plan in 2019.
Schedule of Changes in Plan Assets | The following table presents the benefit obligations and funded status of our Canadian pension plan and the Salaried VEBA as of December 31, 2018 and December 31, 2017 and the corresponding amounts that are included in our Consolidated Balance Sheets (in millions of dollars):
|  | Canadian Pension Plan |  | Salaried VEBA
|  | 2018 |  | 2017 |  | 2018 |  | 2017
Change in benefit obligation: |  |  |  |  |  |  |  |
Obligation at beginning of year |  | $ | 8.5 |  |  | $ | 7.0 |  |  | $ | 90.0 |  |  | $ | 86.8 |
Foreign currency translation adjustment |  | (0.7 | ) |  | 0.5 |  |  | — |  |  | — |
Service cost |  | 0.3 |  |  | 0.3 |  |  | — |  |  | — |
Interest cost |  | 0.3 |  |  | 0.3 |  |  | 2.8 |  |  | 3.0 |
Prior service cost 1 |  | — |  |  | — |  |  | 6.9 |  |  | 7.3 |
Actuarial (gain) loss 2 |  | (0.6 | ) |  | 0.6 |  |  | (6.8 | ) |  | (0.5 | )
Plan participants contributions |  | 0.1 |  |  | 0.1 |  |  | — |  |  | — |
Benefits paid by Company |  | (0.6 | ) |  | (0.3 | ) |  | — |  |  | — |
Benefits paid by Salaried VEBA |  | — |  |  | — |  |  | (7.3 | ) |  | (6.6 | )
Obligation at end of year 3 |  | 7.3 |  |  | 8.5 |  |  | 85.6 |  |  | 90.0 |
Change in plan assets: |  |  |  |  |  |  |  |
Fair market value of plan assets at beginning of year |  | 7.3 |  |  | 6.1 |  |  | 58.1 |  |  | 58.2 |
Foreign currency translation adjustment |  | (0.6 | ) |  | 0.5 |  |  | — |  |  | — |
Actual return on assets |  | (0.2 | ) |  | 0.5 |  |  | 0.3 |  |  | 3.6 |
Plan participants contributions |  | 0.1 |  |  | 0.1 |  |  | — |  |  | — |
Company contributions |  | 0.5 |  |  | 0.4 |  |  | 2.1 |  |  | 2.9 |
Benefits paid by Company |  | (0.6 | ) |  | (0.3 | ) |  | — |  |  | — |
Benefits paid by Salaried VEBA |  | — |  |  | — |  |  | (7.3 | ) |  | (6.6 | )
Fair market value of plan assets at end of year |  | 6.5 |  |  | 7.3 |  |  | 53.2 |  |  | 58.1 |
Net funded status 4 |  | $ | (0.8 | ) |  | $ | (1.2 | ) |  | $ | (32.4 | ) |  | $ | (31.9 | )
_____________________________
1. | The prior service cost relating to the Salaried VEBA in both 2018 and 2017 resulted from increases in the annual healthcare reimbursement benefit starting in 2018 and 2017, respectively, for plan participants.
2. | The actuarial gain relating to the Salaried VEBA in 2018 was comprised of: (i) a $5.1 million gain due to a change in the discount rate; (ii) a $2.2 million gain due to a change in the projected utilization rate; offset by (iii) a $0.5 million loss due to changes in census information.
The actuarial gain relating to the Salaried VEBA in 2017 was comprised of: (i) a $2.5 million gain due to changes in census information; (ii) a $1.0 million gain due to a change in the projected utilization rate; offset by (iii) a $3.0 million loss due to a change in the discount rate.
3. | For the Canadian pension plan, the benefit obligation is the projected benefit obligation. For the Salaried VEBA, the benefit obligation is the APBO.
4. | Net funded status of $32.4 million and $31.9 million relating to the Salaried VEBA at December 31, 2018 and December 31, 2017, respectively, was presented as Net liabilities of Salaried VEBA on the Consolidated Balance Sheet.
Schedule of Expected Benefit Payments | As of December 31, 2018, the net benefits expected to be paid in each of the next five fiscal years and in the aggregate for the five fiscal years thereafter are as follows (in millions of dollars):
| Benefit Payments Due by Period
| 2019 |  | 2020 |  | 2021 |  | 2022 |  | 2023 |  | 2024-2028
Canadian pension plan benefit payments | $ | 0.3 |  |  | $ | 0.3 |  |  | $ | 0.3 |  |  | $ | 0.3 |  |  | $ | 0.3 |  |  | $ | 1.8 |
Salaried VEBA benefit payments 1 | 8.0 |  |  | 7.8 |  |  | 7.5 |  |  | 7.2 |  |  | 6.9 |  |  | 29.9 |
Total net benefits | $ | 8.3 |  |  | $ | 8.1 |  |  | $ | 7.8 |  |  | $ | 7.5 |  |  | $ | 7.2 |  |  | $ | 31.7 |
__________________________________ 1. Such amounts are based on benefit amounts and certain key assumptions obtained from the Salaried VEBA.
Schedule of Net Periodic Benefit Cost Not yet Recognized | The amount of loss included in the Consolidated Balance Sheets (within Accumulated other comprehensive loss) associated with our Canadian pension plan and the Salaried VEBA (before tax) that had not yet been reflected in net periodic postretirement benefit cost was as follows at December 31 (in millions of dollars):
|  | Canadian Pension Plan |  | Salaried VEBA
|  | 2018 |  | 2017 |  | 2018 |  | 2017
Accumulated net actuarial loss |  | $ | (1.5 | ) |  | $ | (1.9 | ) |  | $ | (12.5 | ) |  | $ | (17.5 | )
Transition assets |  | — |  |  | 0.1 |  |  | — |  |  | — |
Prior service cost |  | — |  |  | — |  |  | (44.2 | ) |  | (42.7 | )
Cumulative loss reflected in Accumulated other comprehensive loss |  | $ | (1.5 | ) |  | $ | (1.8 | ) |  | $ | (56.7 | ) |  | $ | (60.2 | )
Schedule of Defined Benefit Plans Disclosures [Table Text Block] | fair value of plan assets, classified under the appropriate level of the fair value hierarchy, as of each period presented (in millions of dollars):
| Level 1 |  | Level 2 |  | Level 3 |  | Total
As of December 31, 2018: |  |  |  |  |  |  |
Plan Assets in the Fair Value Hierarchy: |  |  |  |  |  |  |
Salaried VEBA – |  |  |  |  |  |  |
Cash and money market investments | $ | 0.9 |  |  | $ | — |  |  | $ | — |  |  | $ | 0.9 |
Diversified investment funds in registered investment companies 1 | 8.7 |  |  | — |  |  | — |  |  | 8.7 |
Total Salaried VEBA assets in the fair value hierarchy | 9.6 |  |  | — |  |  | — |  |  | 9.6 |
Deferred compensation program – Diversified investment funds in registered investment companies 1 | — |  |  | 10.5 |  |  | — |  |  | 10.5 |
Total plan assets in the fair value hierarchy | $ | 9.6 |  |  | $ | 10.5 |  |  | $ | — |  |  | $ | 20.1 |
Plan Assets Measured at NAV 2: |  |  |  |  |  |  |
Salaried VEBA – Fixed income investment funds in registered investment companies 3 |  |  |  |  |  |  | $ | 21.2 |
Salaried VEBA – Equity investment funds in registered investment companies 4 |  |  |  |  |  |  | 20.3 |
Canadian pension plan – Diversified investment funds in registered investment companies 1 |  |  |  |  |  |  | 6.5 |
Total plan assets at fair value |  |  |  |  |  |  |  |  |  | $ | 68.1 |
As of December 31, 2017: |  |  |  |  |  |  |
Plan Assets in the Fair Value Hierarchy: |  |  |  |  |  |  |
Salaried VEBA – |  |  |  |  |  |  |
Cash and money market investments | $ | 1.3 |  |  | $ | — |  |  | $ | — |  |  | $ | 1.3 |
Diversified investment funds in registered investment companies 1 | 10.2 |  |  | — |  |  | — |  |  | 10.2 |
Total Salaried VEBA assets in the fair value hierarchy | 11.5 |  |  | — |  |  | — |  |  | 11.5 |
Deferred compensation program – Diversified investment funds in registered investment companies 1 | — |  |  | 9.8 |  |  | — |  |  | 9.8 |
Total plan assets in the fair value hierarchy | $ | 11.5 |  |  | $ | 9.8 |  |  | $ | — |  |  | $ | 21.3 |
Plan Assets Measured at NAV 2: |  |  |  |  |  |  |
Salaried VEBA – Fixed income investment funds in registered investment companies 3 |  |  |  |  |  |  | $ | 19.4 |
Salaried VEBA – Equity investment funds in registered investment companies 4 |  |  |  |  |  |  | 24.3 |
Canadian pension plan – Diversified investment funds in registered investment companies 1 |  |  |  |  |  |  | 7.3 |
Total plan assets at fair value |  |  |  |  |  |  | $ | 72.3 |
_________________________
1. | The plan assets are invested in investment funds that hold a diversified portfolio of: (i) U.S. and international debt and equity securities; (ii) fixed income securities such as corporate bonds and government bonds; (iii) mortgage-related securities; and (iv) cash and cash equivalents.
2. | The market value of these funds has not been categorized in the fair value hierarchy and is being presented in the table above to permit a reconciliation of the fair value hierarchy to the Consolidated Balance Sheets. Equity investment funds measured at fair value using the NAV practical expedient are managed by an investment adviser registered with the SEC
under the Investment Advisers Act of 1940 and can be redeemed with five business days' notice on the 15th (or last business day prior to the 15th) and on the last business day of each month. A business day is every day that the New York Stock Exchange is open. Diversified investment funds measured at fair value using the NAV practical expedient are unitized mutual funds without externally published net asset values, which can be redeemed daily without restriction.
3. | This category represents investments in various fixed income funds with multiple registered investment companies. Such funds invest in diversified portfolios, including: (i) marketable fixed income securities, such as (a) U.S. Treasury and other government and agency securities, (b) municipal bonds, (c) mortgage-backed securities, (d) asset-backed securities, (e) corporate bonds, notes and debentures in various sectors, (f) preferred and common stock, (g) investments in affiliated and other investment companies, (h) short-term investments and other net assets and (i) repurchase agreements and reverse repurchase agreements; (ii) other commingled investments; (iii) investment grade debt; (iv) fixed income instruments which may be represented by options, future contracts or swap agreements; and (v) cash and cash equivalents.
4. This category represents investments in equity funds that invest in portfolios comprised of: (i) equity and equity-related securities of U.S. and non-U.S. issuers across all market capitalizations; (ii) common stock in investment trust funds; and (iii) other short-term investments.
Schedule of Net Periodic Benefit Costs (Income) | The following table presents the components of net periodic postretirement benefit cost for the years ended December 31 (in millions of dollars):
|  | Canadian Pension Plan |  | Salaried VEBA
|  | 2018 |  | 2017 |  | 2016 |  | 2018 |  | 2017 |  | 2016
Service cost |  | $ | 0.3 |  |  | $ | 0.3 |  |  | $ | 0.3 |  |  | $ | 0.1 |  |  | $ | — |  |  | $ | — |
Interest cost |  | 0.3 |  |  | 0.3 |  |  | 0.3 |  |  | 2.7 |  |  | 3.0 |  |  | 2.9 |
Expected return on plan assets |  | (0.3 | ) |  | (0.3 | ) |  | (0.3 | ) |  | (2.9 | ) |  | (4.1 | ) |  | (4.1 | )
Amortization of prior service cost 1 |  | — |  |  | — |  |  | — |  |  | 5.4 |  |  | 4.7 |  |  | 4.1 |
Amortization of net actuarial loss |  | 0.1 |  |  | — |  |  | — |  |  | 0.8 |  |  | 0.9 |  |  | 0.5 |
Net periodic postretirement benefit cost |  | $ | 0.4 |  |  | $ | 0.3 |  |  | $ | 0.3 |  |  | $ | 6.1 |  |  | $ | 4.5 |  |  | $ | 3.4 |
__________________________ 1. We amortize prior service cost on a straight-line basis over the average remaining years of service to full eligibility for benefits of the active plan participants.The following tables present the total expense (income) related to all benefit plans for the periods presented (in millions of dollars):
|  | Year Ended December 31,
|  | 2018 |  | 2017 |  | 2016
Canadian pension plan 1 |  | $ | 0.4 |  |  | $ | 0.3 |  |  | $ | 0.3 |
Defined contribution plans 1 |  | 8.8 |  |  | 8.9 |  |  | 8.9 |
Deferred compensation plan 1 |  | 1.0 |  |  | 1.8 |  |  | 0.9 |
Multiemployer pension plans 2 |  | 4.7 |  |  | 4.6 |  |  | 4.7 |
Net periodic postretirement benefit cost relating to Salaried VEBA 3 |  | 6.1 |  |  | 4.5 |  |  | 3.4 |
Gain on removal of Union VEBA net assets 3 |  | — |  |  | — |  |  | (0.1 | )
Total |  | $ | 21.0 |  |  | $ | 20.1 |  |  | $ | 18.1 |
___________________________
1. | Substantially all of these charges related to employee benefits are in Cost of products sold, excluding depreciation and amortization and other items with the remaining balance in SG&A and R&D.
2. | See Note 5 for more information on our multiemployer defined benefit pension plans.
3. On January 1, 2018, we retrospectively adopted ASU 2017-07 (see Note 1). As such, the current service cost component of Net periodic postretirement benefit cost relating to Salaried VEBA is included within the Statements of Consolidated Income in SG&A and R&D for all periods presented. We reclassified all other components of Net periodic postretirement benefit cost relating to Salaried VEBA, as well as Gain on removal of Union VEBA net assets that had previously been presented within SG&A and R&D, to Other expense, net, in the Statements of Consolidated Income.

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