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Employee Benefits | 12 Months Ended
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Dec. 31, 2022
Retirement Benefits [Abstract] |
Employee Benefits | 5. Employe e Benefits Defined Contribution Plans We sponsor defined contribution 401(k) savings plans for certain hourly and salaried employees. Employees may contribute a portion of their compensation to the plans and we match a specified percentage of these contributions in equivalent form of the investments elected by the employee. Additionally, we make fixed annual contributions for certain hourly and salaried employees in varying amounts depending on hire date. Deferred Compensation Plan We sponsor a non-qualified, unfunded, unsecured plan of deferred compensation for certain employees who would otherwise suffer a loss of benefits under our defined contribution plan as a result of the limitations imposed by the Internal Revenue Code of 1986. Despite the plan being an unfunded plan, we make an annual contribution to a rabbi trust to fulfill future funding obligations, as contemplated by the terms of the plan. The assets in the trust are held in various investment funds at certain registered investment companies (see discussion below in “Fair Value of Plan Assets”) and are at all times subject to the claims of our general creditors. No participant has a claim to any assets of the trust; however, participants are eligible to receive distributions from the trust subject to vesting and other eligibility requirements. Offsetting liabilities relating to the deferred compensation plan are included within Other accrued liabilities and Long-term liabilities. Assets in the trust are accounted for as equity investments with changes in fair value recorded within Other income (expense), net (see Note 13). Other Benefits We provide other benefits for certain members of senior management, including certain of our named executive officers, related to terminations of employment in specified circumstances, including in connection with a change in control, by us without cause and by the executive officer with good reason. Defined Benefit Plans Pension. We sponsor defined benefit pension plans for certain hourly bargaining unit employees and salaried employees. Pension benefits generally depend on length of service, job grade and remuneration. Substantially all benefits are paid through pension trusts that are sufficiently funded to ensure that all plans can pay benefits to retirees as they become due. We use a December 31 measurement date for our pension plans. OPEB. We sponsor a healthcare and life insurance postretirement benefit plan (“OPEB”) covering certain eligible retirees. Generally, the medical plans are unfunded and pay a percentage of medical expenses, reduced by deductibles and other coverage. Life insurance benefits are generally provided by insurance contracts. We use a December 31 measurement date for our OPEB plan. Salaried VEBA Postretirement Obligation. Certain retirees who retired prior to 2004 and certain employees who were hired prior to February 2002 and have subsequently retired or will retire with the requisite age and service, along with their surviving spouses and eligible dependents, are eligible to participate in a voluntary employees’ beneficiary association (“VEBA”) that provides healthcare cost, medical cost and long-term care insurance cost reimbursement benefits (“Salaried VEBA”). The accumulated postretirement benefit obligation (“APBO”) for the Salaried VEBA was computed based on the level of benefits being provided. Since the Salaried VEBA pays out a fixed annual amount to its participants, no future cost trend rate increase was assumed in computing the APBO for the Salaried VEBA. We have an ongoing obligation with no express termination date to make variable cash contributions up to a maximum of $2.9 million to the Salaried VEBA. The Salaried VEBA assets were invested in various managed funds based on information we received from the trustee of the Salaried VEBA. Our variable payment, if any, is treated as a funding/contribution policy and not counted as a Salaried VEBA asset at the accrual date for actuarial purposes. There was no required accrual for variable contributions as of December 31, 2022. There was no payment made with respect to 2021 during the first quarter of 2022. We account for the Salaried VEBA as a defined benefit plan in our financial statements using a December 31 measurement date. Key Assumptions. The following table presents the weighted average assumptions used to determine benefit obligations:
|  | Pension Plans 1 |  |  | OPEB |  |  | Salaried VEBA |
|  | As of December 31, |  |  | As of December 31, |  |  | As of December 31, |
|  | 2022 |  |  | 2021 |  |  | 2022 |  |  | 2021 |  |  | 2022 |  |  | 2021 |
Discount rate |  |  | 5.16 | % |  |  | 2.90 | % |  |  | 5.14 | % |  |  | 2.64 | % |  |  | 5.10 | % |  |  | 2.49 | %
Rate of compensation increase |  |  | 2.69 | % |  |  | 2.74 | % |  |  | — | % |  |  | — | % |  |  | — | % |  |  | — | %
1. Assumptions for our pension plans are weighted based on the total benefit obligations of each. The following table presents the weighted average assumptions used to determine net periodic postretirement benefit cost:
|  | Pension Plans 1 |  |  | OPEB |  | Salaried VEBA |
|  | Year Ended December 31, |  |  | Year Ended December 31, |  | Year Ended December 31, |
|  | 2022 |  |  | 2021 |  |  | 2020 |  |  | 2022 |  |  | 2021 |  |  | 2020 |  | 2022 |  |  | 2021 |  |  | 2020 |
Discount rate |  |  | 2.90 | % |  |  | 2.89 | % |  |  | 3.10 | % |  |  | 2.64 | % |  |  | 2.97 | % |  | n/a |  |  | 2.49 | % |  |  | 2.05 | % |  |  | 2.95 | %
Expected long-term return on plan assets 2 |  |  | 6.02 | % |  |  | 5.78 | % |  |  | 4.45 | % |  |  | — | % |  |  | — | % |  | n/a |  |  | 5.50 | % |  |  | 5.50 | % |  |  | 5.50 | %
Rate of compensation increase |  |  | 2.69 | % |  |  | 2.74 | % |  |  | 3.00 | % |  |  | — | % |  |  | — | % |  | n/a |  |  | — | % |  |  | — | % |  |  | — | %
1. Assumptions for our pension plans are weighted based on the total benefit obligations of each. 2. 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. Benefit Obligations and Funded Status. The following table presents the benefit obligations and funded status of our pension plans, OPEB and the Salaried VEBA and the corresponding amounts that are included in our Consolidated Balance Sheets (in millions of dollars):
|  | Pension Plans |  |  | OPEB |  |  | Salaried VEBA |
|  | As of December 31, |  |  | As of December 31, |  |  | As of December 31, |
|  | 2022 |  |  | 2021 |  |  | 2022 |  |  | 2021 |  |  | 2022 |  |  | 2021 |
Change in benefit obligation: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Obligation at beginning of year |  | $ | 20.3 |  |  | $ | 10.0 |  |  | $ | 83.5 |  |  | $ | — |  |  | $ | 79.8 |  |  | $ | 78.3 |
Obligation assumed through acquisition of Warrick |  |  | — |  |  |  | 6.5 |  |  |  | — |  |  |  | 78.1 |  |  |  | — |  |  |  | — |
Foreign currency translation adjustment |  |  | (0.5 | ) |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Service cost |  |  | 5.8 |  |  |  | 4.1 |  |  |  | 1.6 |  |  |  | 1.1 |  |  |  | 0.1 |  |  |  | 0.1 |
Interest cost |  |  | 0.6 |  |  |  | 0.5 |  |  |  | 2.2 |  |  |  | 1.7 |  |  |  | 1.9 |  |  |  | 1.5 |
Prior service cost 1 |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 14.0 |
Actuarial (gain) loss 2 |  |  | (7.1 | ) |  |  | (0.3 | ) |  |  | (20.4 | ) |  |  | 2.6 |  |  |  | (16.3 | ) |  |  | (6.9 | )
Plan participants contributions |  |  | 0.1 |  |  |  | — |  |  |  | 0.1 |  |  |  | — |  |  |  | — |  |  |  | — |
Benefits paid |  |  | (0.4 | ) |  |  | (0.5 | ) |  |  | (0.6 | ) |  |  | — |  |  |  | (6.6 | ) |  |  | (7.2 | )
Obligation at end of year 3 |  |  | 18.8 |  |  |  | 20.3 |  |  |  | 66.4 |  |  |  | 83.5 |  |  |  | 58.9 |  |  |  | 79.8 |
Change in plan assets: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Fair market value of plan assets at beginning of year |  |  | 9.8 |  |  |  | 8.7 |  |  |  | — |  |  |  | — |  |  |  | 59.2 |  |  |  | 60.5 |
Foreign currency translation adjustment |  |  | (0.5 | ) |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Actual return on assets |  |  | (2.6 | ) |  |  | 1.1 |  |  |  | — |  |  |  | — |  |  |  | (10.2 | ) |  |  | 5.9 |
Plan participants contributions |  |  | 0.1 |  |  |  | — |  |  |  | 0.1 |  |  |  | — |  |  |  | — |  |  |  | — |
Company contributions |  |  | 8.5 |  |  |  | 0.5 |  |  |  | 0.5 |  |  |  | — |  |  |  | — |  |  |  | — |
Benefits paid |  |  | (0.4 | ) |  |  | (0.5 | ) |  |  | (0.6 | ) |  |  | — |  |  |  | (6.6 | ) |  |  | (7.2 | )
Fair market value of plan assets at end of year |  |  | 14.9 |  |  |  | 9.8 |  |  |  | — |  |  |  | — |  |  |  | 42.4 |  |  |  | 59.2 |
Net funded status 4 |  | $ | (3.9 | ) |  | $ | (10.5 | ) |  | $ | (66.4 | ) |  | $ | (83.5 | ) |  | $ | (16.5 | ) |  | $ | (20.6 | )
Cumulative gain (loss) recognized in Accumulated other comprehensive income (loss): |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Accumulated net actuarial gain (loss) |  | $ | 2.6 |  |  | $ | (1.0 | ) |  | $ | 17.8 |  |  | $ | (2.6 | ) |  | $ | 1.7 |  |  | $ | (1.2 | )
Prior service cost |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | (29.7 | ) |  |  | (34.6 | )
Total |  | $ | 2.6 |  |  | $ | (1.0 | ) |  | $ | 17.8 |  |  | $ | (2.6 | ) |  | $ | (28.0 | ) |  | $ | (35.8 | )
1. The prior service cost relating to the Salaried VEBA in 2021 resulted from increases in the annual healthcare reimbursement benefit in 2021 for plan participants. 2. The actuarial gain relating to our pension plans in 2022 was comprised of an $8.0 million gain due to a change in the discount rate and a $0.9 million loss due to changes in census information. The actuarial gain relating to our pension plans in 2021 was comprised of a $0.3 million gain due to changes in census information. The actuarial gain relating to the OPEB in 2022 was comprised of a $20.4 million gain due to a change in the discount rate, a $0.7 million gain due to changes in census information and a $0.7 million loss due t o a change in the trend rate assumption. The actuarial loss relating to the OPEB in 2021 was comprised of a $3.2 million loss due to a change in the discount rate and a $0.6 million gain due to changes in census information. The actuarial gain relating to the Salaried VEBA in 2022 was comprised of a $12.6 million gain due to a change in the discount rate, a $2.6 million gain due to changes in census information and a $1.1 million gain due t o a change in the trend rate assumption. The actuarial gain relating to the Salaried VEBA in 2021 was comprised of a $3.9 million gain due to changes in census information and a $3.0 million gain due to a change in the discount rate. 3. For the pension plans, the benefit obligation is the projected benefit obligation. For the Salaried VEBA and OPEB, the benefit obligation is the APBO. 4. Net funded status relating to the pension plans consisted of $1.0 million and $4.9 million within Other assets and Long-term liabilities, respectively, at December 31, 2022 and $10.5 million within Long-term liabilities at December 31, 2021 on our Consolidated Balance Sheets. Of the Net funded status relating to the OPEB at December 31, 2022, $2.0 million was included within Accrued salaries, wages and related expenses and $64.4 million was included within Long-term liabilities on our Consolidated Balance Sheets. Of the Net funded status relating to the OPEB at December 31, 2021, $1.6 million was included within Pension and other postretirement benefits and $81.9 million was included within Long-term liabilities on our Consolidated Balance Sheets. Net funded status relating to the Salaried VEBA at December 31, 2022 and December 31, 2021 was included within Long-term liabilities on our Consolidated Balance Sheets. The accumulated benefit obligation for the pension plans was $18.0 million and $19.3 million at December 31, 2022 and December 31, 2021, respectively. We expect to contribute $4.6 million to the pension plans in 2023. The following table presents the net benefits expected to be paid (in millions of dollars):
|  | Year Ended December 31, |
|  | 2023 |  |  | 2024 |  |  | 2025 |  |  | 2026 |  |  | 2027 |  |  | 2028-2032 |
Pension benefit payments |  | $ | 0.5 |  |  | $ | 0.7 |  |  | $ | 0.8 |  |  | $ | 1.1 |  |  | $ | 1.2 |  |  | $ | 8.3 |
Salaried VEBA benefit payments 1 |  |  | 6.7 |  |  |  | 6.4 |  |  |  | 6.1 |  |  |  | 5.8 |  |  |  | 5.5 |  |  |  | 23.2 |
OPEB payments |  |  | 2.0 |  |  |  | 2.8 |  |  |  | 3.4 |  |  |  | 4.1 |  |  |  | 4.7 |  |  |  | 31.7 |
Total |  | $ | 9.2 |  |  | $ | 9.9 |  |  | $ | 10.3 |  |  | $ | 11.0 |  |  | $ | 11.4 |  |  | $ | 63.2 |
1. Such amounts are based on benefit amounts and certain key assumptions obtained from the Salaried VEBA trustees and will be paid out of the Salaried VEBA plan assets. Plan Assets. The following table presents the asset class allocation per our pension plan investment policy and the weighted average asset allocation:
Asset class |  | Policy range |  | As of December 31, 2022
Equities |  | 54% - 60% |  | 59%
Fixed income |  | 35% - 40% |  | 34%
Other investments |  | 5% - 6% |  | 7%
Fair Value of Plan Assets. The plan assets of our pension plans and the Salaried VEBA are measured annually on December 31 and reflected in our Consolidated Balance Sheets at fair value. In determining the fair value of the plan assets at an annual period end, we utilize primarily the results of valuations supplied by the investment advisors responsible for managing the assets of each plan, which we independently review for reasonableness. With respect to the Salaried VEBA, the investment advisors providing the valuations are engaged by the Salaried VEBA trustees. Certain plan assets are valued based upon unadjusted quoted market prices in active markets that are accessible at the measurement date for identical, unrestricted assets (e.g., liquid securities listed on an exchange). Such assets are classified within Level 1 of the fair value hierarchy. The remainder of plan assets are valued based on the net asset value (“NAV”) of shares held by the plans at year end using the NAV practical expedient. The following table presents the fair value of plan assets, classified under the appropriate level of the fair value hierarchy (in millions of dollars):
|  | Level 1 |  |  | Level 2 |  |  | Level 3 |  |  | Total |
As of December 31, 2022: |  |  |  |  |  |  |  |  |  |  |  |
Plan Assets in the Fair Value Hierarchy: |  |  |  |  |  |  |  |  |  |  |  |
Salaried VEBA – Equity investment funds in registered investment companies 1 |  | $ | 27.4 |  |  | $ | — |  |  | $ | — |  |  | $ | 27.4 |
Salaried VEBA – Fixed income investment funds in registered investment companies 2 |  |  | 15.0 |  |  |  | — |  |  |  | — |  |  |  | 15.0 |
Pension plans – Equity investment funds in registered investment companies 1 |  |  | 4.1 |  |  |  | — |  |  |  | — |  |  |  | 4.1 |
Pension plans – Fixed income investment funds in registered investment companies 2 |  |  | 2.6 |  |  |  | — |  |  |  | — |  |  |  | 2.6 |
Pension plans – Diversified investment funds in registered investment companies 3 |  |  | 8.2 |  |  |  | — |  |  |  | — |  |  |  | 8.2 |
Deferred compensation program – Diversified investment funds in registered investment companies 3 |  |  | 9.8 |  |  |  | — |  |  |  | — |  |  |  | 9.8 |
Total plan assets in the fair value hierarchy |  | $ | 67.1 |  |  | $ | — |  |  | $ | — |  |  | $ | 67.1 |
As of December 31, 2021: |  |  |  |  |  |  |  |  |  |  |  |
Plan Assets in the Fair Value Hierarchy: |  |  |  |  |  |  |  |  |  |  |  |
Salaried VEBA – Equity investment funds in registered investment companies 1 |  | $ | 38.6 |  |  | $ | — |  |  | $ | — |  |  | $ | 38.6 |
Salaried VEBA – Fixed income investment funds in registered investment companies 2 |  |  | 20.6 |  |  |  | — |  |  |  | — |  |  |  | 20.6 |
Deferred compensation program – Diversified investment funds in registered investment companies 3 |  |  | 10.5 |  |  |  | — |  |  |  | — |  |  |  | 10.5 |
Total plan assets in the fair value hierarchy |  | $ | 69.7 |  |  | $ | — |  |  | $ | — |  |  | $ | 69.7 |
Plan Assets Measured at NAV 4: |  |  |  |  |  |  |  |  |  |  |  |
Pension plans – Equity investment funds in registered investment companies 1 |  |  |  |  |  |  |  |  |  |  | $ | 0.1 |
Pension plans – Fixed income investment funds in registered investment companies 2 |  |  |  |  |  |  |  |  |  |  |  | 0.1 |
Pension plans – Diversified investment funds in registered investment companies 3 |  |  |  |  |  |  |  |  |  |  |  | 9.6 |
Total plan assets at fair value |  |  |  |  |  |  |  |  |  |  | $ | 79.5 |
1. Equity investment funds in registered investment companies. This category represents investments in equity funds that invest in portfolios comprised primarily of equity and equity-related securities of U.S. and non-U.S. issuers across all market capitalizations. 2. Fixed income investment funds in registered investment companies. This category represents investments in various fixed income funds with multiple registered investment companies. Such funds invest primarily in bonds, debentures, notes, securities with equity and fixed-income characteristics, cash equivalents, securities backed by mortgages and other assets, loans, pooled or collective investment vehicles made up of fixed‑income securities and other fixed-income obligations of banks, corporations and governmental authorities. 3. Diversified investment funds in registered investment companies. 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. 4. NAV. 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 our Consolidated Balance Sheets and are comprised primarily of unitized mutual funds without externally published net asset values, which can be redeemed daily without restriction. The following table presents the total expense related to all benefit plans (in millions of dollars):
|  | Year Ended December 31, |
|  | 2022 |  |  | 2021 |  |  | 2020 |
Defined contribution plans 1 |  | $ | 17.1 |  |  | $ | 13.9 |  |  | $ | 8.3 |
Deferred compensation plan 2 |  |  | (0.6 | ) |  |  | 0.7 |  |  |  | 1.5 |
Multiemployer pension plans 1,3 |  |  | 5.2 |  |  |  | 5.0 |  |  |  | 4.9 |
Net periodic postretirement benefit cost relating to defined benefit plans 2,3,4 |  |  | 13.1 |  |  |  | 9.4 |  |  |  | 5.2 |
Total |  | $ | 34.8 |  |  | $ | 29.0 |  |  | $ | 19.9 |
1. Substantially all of these charges related to employee benefits are in COGS with the remaining balance in SG&A and R&D. 2. Deferred compensation plan expense and the current service cost component of Net periodic postretirement benefit cost relating to Salaried VEBA are included within our Statements of Consolidated (Loss) Income in SG&A and R&D for all periods presented. All other components of Net periodic postretirement benefit cost relating to Salaried VEBA are included within Other income (expense), net, in our Statements of Consolidated (Loss) Income. 3. See Note 6 for more information on our multiemployer defined benefit pension plans. 4. The current service cost component of Net periodic postretirement benefit cost relating to both the pension plans and the OPEB plan are included within our Statements of Consolidated (Loss) Income in COGS for all periods presented. All other components of Net periodic postretirement benefit cost relating to both the pension plans and the OPEB plan are included within Other income (expense), net, in our Statements of Consolidat ed (Loss) Income. Components of Net Periodic Postretirement Benefit Cost. Our results of operations included the following impacts associated with our pension plans, OPEB plan and the Salaried VEBA: (i) a charge for service rendered by employees; (ii) a charge for accretion of interest; (iii) a benefit for the return on plan assets; (iv) amortization of prior service costs associated with plan amendments; and (v) amortization of net actuarial differences. The following table presents the components of Net periodic postretirement benefit cost relating to our pension plans, OPEB plan and the Salaried VEBA (in millions of dollars):
|  | Pension Plans 1 |  |  | OPEB 1 |  | Salaried VEBA |
|  | Year Ended December 31, |  |  | Year Ended December 31, |  | Year Ended December 31, |
|  | 2022 |  |  | 2021 |  |  | 2020 |  |  | 2022 |  |  | 2021 |  |  | 2020 |  | 2022 |  |  | 2021 |  |  | 2020 |
Service cost |  | $ | 5.8 |  |  | $ | 4.1 |  |  | $ | 0.3 |  |  | $ | 1.6 |  |  | $ | 1.1 |  |  | n/a |  | $ | 0.1 |  |  | $ | 0.1 |  |  | $ | 0.1 |
Interest cost |  |  | 0.6 |  |  |  | 0.5 |  |  |  | 0.3 |  |  |  | 2.2 |  |  |  | 1.7 |  |  | n/a |  |  | 1.9 |  |  |  | 1.5 |  |  |  | 2.5 |
Expected return on plan assets |  |  | (0.9 | ) |  |  | (0.4 | ) |  |  | (0.3 | ) |  |  | — |  |  |  | — |  |  | n/a |  |  | (3.1 | ) |  |  | (3.1 | ) |  |  | (2.8 | )
Amortization of prior service cost 2 |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  | n/a |  |  | 4.9 |  |  |  | 3.5 |  |  |  | 4.7 |
Amortization of net actuarial loss |  |  | — |  |  |  | 0.1 |  |  |  | 0.1 |  |  |  | — |  |  |  | — |  |  | n/a |  |  | — |  |  |  | 0.3 |  |  |  | 0.3 |
Net periodic postretirement benefit cost |  | $ | 5.5 |  |  | $ | 4.3 |  |  | $ | 0.4 |  |  | $ | 3.8 |  |  | $ | 2.8 |  |  | n/a |  | $ | 3.8 |  |  | $ | 2.3 |  |  | $ | 4.8 |
1. Net periodic postretirement benefit cost for 2020 included only the Canadian pension plan. Net periodic postretirement benefit cost for the U.S. pension plan and the OPEB was not included in our Statements of Consolidated (Loss) Income until the March 31, 2021 acquisition date of our Warrick facility. 2. 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.

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