NON-U.S. EMPLOYEE DEFINED BENEFIT PLANS (Tables)

12 Months Ended

Dec. 31, 2019

Changes in Projected Benefit Obligations, Fair Value of Plan Assets, and Funded Status of Plan

A reconciliation of the changes in the benefit obligations and fair value of the assets of the defined benefit plans for the years ended December 31, 2019 and 2018, the funded status of the plans, and the amounts recognized in the consolidated balance sheets as of December 31, 2019 and 2018 were as follows (in thousands):



	Year ended December 31, 2019			Year ended December 31, 2018
Changes in projected benefit obligations:
Projected benefit obligation, beginning of year	$	10,848		$	11,484
Service cost	335			449
Interest cost	140			150
Participant contributions	24			5
Benefits and expenses paid	(44		)	(23		)
Net actuarial loss (gain) on obligation	1,059			(414		)
Curtailment	82			(553		)
Settlement	(660		)	(250		)
Projected benefit obligation, end of year	$	11,784		$	10,848

Changes in plan assets:
Fair value of plan assets, beginning of year	$	3,842		$	3,893
Actual return on plan assets	(1,471		)	(53		)
Employer contributions	139			292
Participant contributions	24			5
Administrative expenses	(21		)	(22		)
Benefits paid	(683		)	(273		)
Fair value of plan assets, end of year	$	1,830		$	3,842

Funded status at end of year	$	(9,954	)	$	(7,006	)

Amounts recognized in accumulated other comprehensive loss consist of:
Net actuarial loss	$	2,743		$	222

Amounts recognized in the consolidated balance sheets consist of:
Accrued expenses and other (current pension liability)	$	(74	)	$	(75	)
Other long-term liabilities (non-current pension liability)	(9,880		)	(6,931		)
Net amount recognized	$	(9,954	)	$	(7,006	)

Schedule of Accumulated Benefit Obligations

Plans with underfunded or non-funded accumulated benefit obligations at December 31, 2019 and 2018 were as follows (in thousands):



	December 31, 2019		December 31, 2018
Aggregate projected benefit obligation	$	11,784	$	10,848
Aggregate accumulated benefit obligation	$	7,759	$	7,152
Aggregate fair value of plan assets	$	1,830	$	3,842

Schedule of Net Benefit Costs

Net periodic benefit costs for the years ended December 31, 2019 and 2018 and the period from the Merger Date to December 31, 2017 were as follows (in thousands):



	Year ended December 31, 2019			Year ended December 31, 2018			October 27, 2017 to December 31, 2017
Service cost	$	335		$	449		$	68
Interest cost	140			150			25
Expected return on plan assets	(14		)	(45		)	(8		)
Plan asset expenses	21			22			4
Curtailment charge (credit)	13			(510		)	—
Settlement charge	115			3			—
Net periodic benefit costs	$	610		$	69		$	89

Schedule of Expected Benefit Payments

Expected benefit payments for the next ten years are as follows (in thousands):



Years ending December 31,
2020	$	74
2021	94
2022	45
2023	223
2024	57
2025 to 2029	1,661
	$	2,154

Schedule of Defined Benefit Plan Amounts Recognized in Other Comprehensive Income (Loss)

The changes in plan assets and benefit obligations recognized in other comprehensive income (loss) before tax for the years ended December 31, 2019 and 2018 and the period from the Merger Date to December 31, 2017 were as follows (in thousands):



	Year ended December 31, 2019		Year ended December 31, 2018			October 27, 2017 to December 31, 2017
Net loss (gain)	$	2,526	$	(356	)	$	578

Schedule of Assumptions Used

The principal weighted average assumptions used to determine the benefit obligation at December 31, 2019 and 2018 were as follows:



	December 31, 2019		December 31, 2018
Discount rate	0.68	%	1.30	%
Rate of compensation increase	2.88	%	2.83	%

The principal weighted average assumptions used to determine net period benefit cost for the years ended December 31, 2019 and 2018 and the period from the Merger Date to December 31, 2017 were as follows:



	Year ended December 31, 2019		Year ended December 31, 2018		October 27, 2017 to December 31, 2017
Discount rate	1.30	%	1.50	%	1.49	%
Expected long-term return on plan assets	1.12	%	1.34	%	1.23	%
Rate of compensation increase	2.83	%	3.38	%	3.38	%