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Postretirement and Other Benefits | 12 Months Ended
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Dec. 31, 2023
Retirement Benefits [Abstract] |
Postretirement and Other Benefits | Postretirement and Other Benefits The Company sponsors a number of different defined contribution retirement plans, alternative retirement plans and/or defined benefit pension plans across its operations. Defined benefit pension plans are sponsored in the United States, France, United Kingdom, Germany, Italy, Netherlands, and Canada and OPEB benefits related to postretirement healthcare and life insurance are sponsored in the United States, Germany, and Canada. In connection with the Merger, the Company assumed Neenah's defined benefit pension and OPEB plans, as well as sponsorship of the defined contribution retirement plan. In addition, Neenah has a supplemental employee retirement plan ("SERP"), which is a non-qualified defined benefit plan, and a supplemental retirement contribution plan ("SRCP"), which is a non-qualified, unfunded defined contribution plan. The Company provides benefits under the non-qualified SERP and SRCP plans to the extent necessary to fulfill the intent of its retirement plans without regard to the limitations set by the Internal Revenue Code on qualified retirement benefit plans. North American Pension and Postretirement Healthcare and Life Insurance Benefits The U.S. operations have defined benefit retirement plans that cover certain full-time employees. Retirement benefits are based on either a cash balance benefit formula or a final average pay formula for certain employees who were "grandfathered" and retained retirement benefits under the terms of the plan prior to its amendment to include a cash balance benefit formula. Benefits related to the U.S. defined benefit and pension plan are frozen for all employees. The U.S. operations also have unfunded healthcare and life insurance benefit plans, or OPEB plans, which cover certain of its retirees through age 65. Some employees who retained benefits under the terms of the Company's plans prior to certain past amendments receive retiree healthcare coverage at rates subsidized by the Company. For other eligible employees, retiree healthcare coverage access is offered at full cost to the retiree. The postretirement healthcare plans include a limit on the Company's share of costs for current and future retirees. The U.S. operations' retiree life insurance plans are noncontributory. Non-US Pension Benefits In the U.K., the Company has multiple defined benefit pension plans which holds the assets and liabilities of former U.K. employees. These plans are closed to new members. The assets of the plan are held separately from the Company under Trust and the plan is managed by a professional Trustee. In Germany, the Company sponsors retirement benefit plans which are unfunded. There is no legal or governmental obligation to fund these plans. These benefits are paid out in a normal course of business consistent with regulatory requirements. In the Netherlands, the Company’s defined benefit pension obligations are administered by a third-party insurance company and funding for these benefits comes from premiums paid. Since 2019, participation in the defined benefit pension plan was closed and hourly employees participate in a defined contribution retirement plan consistent with the agreement reached between the Company and its hourly employee unions. The U.S, U.K, Germany, Netherlands and French pension plans accounted for the majority of the Company's total plan assets and total Accumulated Benefit Obligations (ABO) at December 31, 2023. The Company uses a measurement date of December 31 for its pension plans and other postretirement plans. The funded status of the pension plans as of December 31, 2023 and 2022 and the OPEB plans as of December 31, 2023 and 2022 was as follows (in millions):
| Pension Benefits |  | Other Postretirement Benefits |  |  |  |
| U.S. |  | Non-U.S. |  | U.S. | Non-U.S. |  |
| 2023 | 2022 |  | 2023 | 2022 |  | 2023 | 2022 | 2023 | 2022 |  |  |  |
Change in PBO: |  |  |  |  |  |  |  |  |  |  |  |  |  |
PBO at beginning of year(2) | $ | 339.6 |  | $ | 118.4 |  |  | $ | 189.9 |  | $ | 203.1 |  |  | $ | 25.0 |  | $ | 1.3 |  | $ | 3.6 |  | $ | 0.2 |  |  |  |  |
Acquisition(1) | — |  | 265.3 |  |  | 0.2 |  | 72.6 |  |  | — |  | 26.4 |  | — |  | 3.4 |  |  |  |  |
Service cost | 1.6 |  | 0.9 |  |  | 1.0 |  | 0.7 |  |  | 0.2 |  | 0.1 |  | 1.2 |  | 0.4 |  |  |  |  |
Interest cost | 17.7 |  | 9.3 |  |  | 8.4 |  | 4.4 |  |  | 1.2 |  | 0.6 |  | 0.1 |  | — |  |  |  |  |
Actuarial (gain) loss | 8.6 |  | (36.8) |  |  | 27.9 |  | (58.1) |  |  | 1.1 |  | (1.4) |  | 0.2 |  | 0.1 |  |  |  |  |
Participant contributions | — |  | — |  |  | — |  | — |  |  | 0.1 |  | 0.1 |  | — |  | — |  |  |  |  |
Plan amendment | — |  | — |  |  | 0.6 |  | — |  |  | — |  | — |  | — |  | 0.1 |  |  |  |  |
Plan settlements | — |  | (0.3) |  |  | (4.8) |  | (0.2) |  |  | — |  | — |  | — |  | — |  |  |  |  |
Gross benefits paid | (25.5) |  | (17.2) |  |  | (13.2) |  | (12.9) |  |  | (4.4) |  | (2.1) |  | (1.4) |  | (0.7) |  |  |  |  |
Currency translation effect | — |  | — |  |  | 9.5 |  | (19.7) |  |  | — |  | — |  | 0.1 |  | 0.1 |  |  |  |  |
PBO at end of year | $ | 342.0 |  | $ | 339.6 |  |  | $ | 219.5 |  | $ | 189.9 |  |  | $ | 23.2 |  | $ | 25.0 |  | $ | 3.8 |  | $ | 3.6 |  |  |  |  |
Change in Plan Assets: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Fair value of plan assets at beginning of year(2) | $ | 349.2 |  | $ | 124.7 |  |  | $ | 174.6 |  | $ | 215.7 |  |  | $ | — |  | $ | — |  | $ | — |  | $ | — |  |  |  |  |
Acquisition(1) | — |  | 268.2 |  |  | — |  | 42.3 |  |  | — |  | — |  | — |  | — |  |  |  |  |
Actual return on plan assets | 32.6 |  | (26.9) |  |  | 20.4 |  | (53.8) |  |  | — |  | — |  | — |  | — |  |  |  |  |
Employer contributions | 0.5 |  | 0.7 |  |  | 6.8 |  | 6.0 |  |  | 4.3 |  | 2.0 |  | 1.4 |  | 0.7 |  |  |  |  |
Participant contributions | — |  | — |  |  | — |  | — |  |  | 0.1 |  | 0.1 |  | — |  | — |  |  |  |  |
Plan settlements | — |  | (0.3) |  |  | (4.8) |  | (0.2) |  |  | — |  | — |  | — |  | — |  |  |  |  |
Gross benefits paid | (25.5) |  | (17.2) |  |  | (13.2) |  | (12.9) |  |  | (4.4) |  | (2.1) |  | (1.4) |  | (0.7) |  |  |  |  |
Currency translation effect | — |  | — |  |  | 9.1 |  | (22.5) |  |  | — |  | — |  | — |  | — |  |  |  |  |
Fair value of plan assets at end of year | $ | 356.8 |  | $ | 349.2 |  |  | $ | 192.9 |  | $ | 174.6 |  |  | $ | — |  | $ | — |  | $ | — |  | $ | — |  |  |  |  |
Funded status at end of year | $ | 14.8 |  | $ | 9.6 |  |  | $ | (26.6) |  | $ | (15.3) |  |  | $ | (23.2) |  | $ | (25.0) |  | $ | (3.8) |  | $ | (3.6) |  |  |  |  |
(1) Amounts attributable to Neenah are included effective July 6, 2022 and amounts attributable to the Engineered papers segment sold in 2023 are excluded from all periods presented. (2) Prior to 2022, certain immaterial plans were excluded. All plans sponsored by the Company are included in the 2022 disclosure amounts. The PBO, ABO and fair value of pension plan assets for the Company's defined benefit pension plans and OPEB plans as of December 31, 2023 and 2022 were as follows (in millions):
| Pension Benefits |  | Other Postretirement Benefits |  |  |  |
| U.S. |  | Non-U.S. |  | U.S. | Non-U.S. |
| 2023 | 2022 |  | 2023 | 2022 |  | 2023 | 2022 | 2023 | 2022 |  |  |  |
PBO | $ | 342.0 |  | $ | 339.6 |  |  | $ | 219.5 |  | $ | 189.9 |  |  | $ | 23.2 |  | $ | 25.0 |  | $ | 3.8 |  | $ | 3.6 |  |  |  |  |
ABO | 340.1 |  | 335.8 |  |  | 218.6 |  | 189.0 |  |  | — |  | — |  | — |  | — |  |  |  |  |
Fair value of plan assets | 356.8 |  | 349.2 |  |  | 192.9 |  | 174.6 |  |  | — |  | — |  | — |  | — |  |  |  |  |
As of December 31, 2023 and 2022, the pre-tax amounts in Accumulated other comprehensive income (loss), net of tax that have not been recognized as components of net periodic benefit cost for the pension and OPEB plans are as follows (in millions):
| Pension Benefits |  | Other Postretirement Benefits |  |
| U.S. |  | Non-U.S. |  | U.S. | Non-U.S. |  |
| 2023 | 2022 |  | 2023 | 2022 |  | 2023 | 2022 | 2023 | 2022 |  |
Accumulated loss (gain) | $ | 15.4 |  | $ | 17.2 |  |  | $ | 8.9 |  | $ | 2.9 |  |  | $ | 0.2 |  | $ | (1.4) |  | $ | — |  | $ | — |  |  |
Prior service credit | — |  | — |  |  | 0.5 |  | — |  |  | — |  | — |  | — |  | — |  |  |
Accumulated other comprehensive loss (gain) | $ | 15.4 |  | $ | 17.2 |  |  | $ | 9.4 |  | $ | 2.9 |  |  | $ | 0.2 |  | $ | (1.4) |  | $ | — |  | $ | — |  |  |
Actuarial assumptions are used to determine the Company's benefit obligations. The discount rate represents the interest rate used to determine the present value of future cash flows currently expected to be required to settle pension obligations. The discount rate fluctuates from year to year based on current market interest rates for high-quality, fixed-income investments. The Company also evaluates the expected average duration of its pension obligations in determining its discount rate. An assumed long-term rate of compensation increase is also used to determine the PBO. Healthcare cost trends are used to project future postretirement medical benefits payable from our plans. For purposes of measuring our U.S. plan obligations as of December 31, 2023, a 6.32% annual rate of increase in postretirement medical benefit costs was assumed; the rate was assumed to decrease gradually to 4.0% by 2048 and to remain at that level thereafter. The weighted average assumptions used to determine benefit obligations as of December 31, 2023 and 2022 were as follows:
| Pension Benefits |  | Other Postretirement Benefits |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
| U.S. |  | Non-U.S. |  | U.S. | Non-U.S. |  |  |  |  |  |  |  |  |  |  |  |  |
| 2023 | 2022 |  | 2023 | 2022 |  | 2023 | 2022 | 2023 | 2022 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Discount rate | 5.14 | % | 5.42 | % |  | 4.19 | % | 4.55 | % |  | 5.00 | % | 5.32 | % | 4.18 | % | 2.12 | % |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Rate of compensation increase | 1.90 | % | 1.90 | % |  | 0.45 | % | 1.23 | % |  | 3.50 | % | 3.50 | % | 2.72 | % | 1.65 | % |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
The components of net pension benefit cost (benefit) during the years ended December 31, 2023, 2022 and 2021 were as follows (in millions):
| Pension Benefits |  | Other Postretirement Benefits(1) |  |  |  |  |  |
| U.S. |  | Non-U.S. |  | US |  | Non-US |  |
| 2023 | 2022 | 2021 |  | 2023 | 2022 | 2021 |  | 2023 | 2022 |  | 2023 | 2022 |  |  |  |  |  |
Service cost | $ | 1.6 |  | $ | 0.9 |  | $ | — |  |  | $ | 1.0 |  | $ | 0.7 |  | $ | 0.3 |  |  | $ | 0.2 |  | $ | 0.1 |  |  | $ | 1.2 |  | $ | 0.4 |  |  |  |  |  |  |
Interest cost | 17.7 |  | 9.3 |  | 2.8 |  |  | 8.4 |  | 4.4 |  | 2.5 |  |  | 1.2 |  | 0.6 |  |  | 0.1 |  | — |  |  |  |  |  |  |
Expected return on plan assets | (22.1) |  | (11.9) |  | (3.9) |  |  | (4.3) |  | (4.3) |  | (2.7) |  |  | — |  | — |  |  | — |  | — |  |  |  |  |  |  |
Amortizations and other | — |  | 1.7 |  | 3.2 |  |  | 0.4 |  | 0.4 |  | — |  |  | — |  | — |  |  | 0.1 |  | 0.2 |  |  |  |  |  |  |
Net periodic benefit cost (benefit) | $ | (2.8) |  | $ | — |  | $ | 2.1 |  |  | $ | 5.5 |  | $ | 1.2 |  | $ | 0.1 |  |  | $ | 1.4 |  | $ | 0.7 |  |  | $ | 1.4 |  | $ | 0.6 |  |  |  |  |  |  |
Assumptions are used to determine net periodic benefit costs. In addition to the discount rate and rate of compensation increase, which are used to determine benefit obligations, an expected long-term rate of return on plan assets is also used to determine net periodic pension benefit costs. The weighted average assumptions used to determine net periodic benefit costs for the years ended December 31, 2023, 2022 and 2021 were as follows:
| Pension Benefits |  | Other Postretirement Benefits(1) |  |  |  |  |  |
| U.S. |  | Non-U.S. |  | U.S. | Non-U.S. |
| 2023 | 2022 | 2021 |  | 2023 | 2022 | 2021 |  | 2023 | 2022 |  | 2023 | 2022 |  |  |  |  |  |
Discount rate | 5.42 | % | 4.09 | % | 2.31 | % |  | 4.53 | % | 3.71 | % | 1.92 | % |  | 5.32 | % | 4.42 | % |  | 3.96 | % | 1.61 | % |  |  |  |  |  |
Expected long-term rate of return on plan assets | 6.10 | % | 5.19 | % | 3.44 | % |  | 2.48 | % | 1.96 | % | 3.09 | % |  | — | % | — | % |  | — | % | — | % |  |  |  |  |  |
Rate of compensation increase | 1.90 | % | 1.90 | % | — | % |  | 0.45 | % | 2.77 | % | 1.90 | % |  | 3.50 | % | 3.50 | % |  | 1.65 | % | 2.35 | % |  |  |  |  |  |
(1) As of December 31, 2021, the Company's U.S. and Non-U.S. OPEB liabilities were immaterial and therefore not included in these disclosures. The Company's investment strategy with respect to its U.S. pension plan assets is to maximize the return on investment of plan assets at an acceptable level of risk and to assure each plans' fiscal health. The target asset allocation varies based on the funded status of the plan in an effort to match the duration of the plan's liabilities to investments in long duration fixed income assets over time. For the year ended December 31, 2023, the target and actual allocation of plan assets were aligned. Investments under the U.K. plan are allocated based on a targeted return, driven by the funded status of the plan. The primary goal of the Company's pension plans is to maintain the highest probability of assuring future benefit payments to participants while providing growth of capital in real terms. To achieve this goal, the investment philosophy is to protect plan assets from large investment losses, particularly over time, while steadily growing the assets in a prudent manner. While there cannot be complete assurance that the objectives will be realized, the Company believes that the likelihood of realizing the objectives are reasonable based upon this investment philosophy. The Company has an investment committee that meets on a periodic basis to review the portfolio returns and to determine asset mix targets. The pension plans' asset allocations by category at December 31, 2023 and 2022 were as follows:
| U.S. |  | Non-U.S. |  |
| 2023 |  | 2022 |  | 2023 |  | 2022 |  |  |  |
Plan Asset Category(3) |  |  |  |  |  |  |  |  |  |  |
Cash and cash equivalents | 1% |  | 1% |  | 4% |  | 8% |  |  |  |
Equity securities(1) |  |  |  |  |  |  |  |  |  |  |
Domestic large cap | 9 |  | 10 |  | — |  | 1 |  |  |  |
Domestic small cap | 3 |  | 3 |  | — |  | — |  |  |  |
International | 16 |  | 14 |  | — |  | — |  |  |  |
Fixed income securities | 71 |  | 72 |  | 96 |  | 90 |  |  |  |
Alternative investments(2) | — |  | — |  | — |  | 1 |  |  |  |
Total | 100% |  | 100% |  | 100% |  | 100% |  |  |  |
(1) None of the Company's pension plan assets are targeted for investment in Mativ stock, except that it is possible that one or more mutual funds held by the plan could hold shares of Mativ. (2) Investments in this category under the Non-U.S. pension plan may include hedge funds and real estate. (3) The plan asset categories do not include an insurance contract related to the legacy Neenah Coldenhove pension plan. The Company's pension assets are classified according to an established fair value hierarchy that prioritizes the inputs to valuation techniques used to measure fair value. The hierarchy gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (Level 1 measurement) and the lowest priority to unobservable inputs (Level 3 measurements). A financial instrument's level within the hierarchy is based on the lowest level of any input that is significant to the fair value measurement. The three levels of the fair value hierarchy are described below: Level 1 Unadjusted quoted prices in active markets that are accessible at the measurement date for identical, unrestricted assets or liabilities; Level 2 Quoted prices in markets that are not considered to be active or financial instruments for which all significant inputs are observable, either directly or indirectly; Level 3 Prices or valuations that require inputs that are both significant to the fair value measurement and unobservable. The following table sets forth by level, within the fair value hierarchy, the pension plans' assets at fair value as of December 31, 2023 (in millions):
| U.S. |  |  |  |  |  | Non-U.S. |  |
Plan Asset Category(3) | Total |  | Other(1) |  | Level 1 |  |  |  |  |  | Total |  | Level 1 |  | Level 2 |  |  |  |  |  |
Cash equivalents | $ | 2.7 |  |  | $ | — |  |  | $ | 2.7 |  |  |  |  |  |  | $ | 5.6 |  |  | $ | 5.6 |  |  | $ | — |  |  |  |  |  |  |
Equity securities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Domestic large cap | 33.8 |  |  | 33.8 |  |  | — |  |  |  |  |  |  | — |  |  | — |  |  | — |  |  |  |  |  |  |
Domestic small cap | 10.3 |  |  | 10.3 |  |  | — |  |  |  |  |  |  | — |  |  | — |  |  | — |  |  |  |  |  |  |
International | 56.0 |  |  | 56.0 |  |  | — |  |  |  |  |  |  | — |  |  | — |  |  | — |  |  |  |  |  |  |
Fixed income securities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
US Government securities | 68.1 |  |  | 68.1 |  |  | — |  |  |  |  |  |  | — |  |  | — |  |  | — |  |  |  |  |  |  |
Corporate bonds | 149.7 |  |  | 149.7 |  |  | — |  |  |  |  |  |  | 87.3 |  |  | — |  |  | 87.3 |  |  |  |  |  |  |
International bonds | 3.8 |  |  | 3.8 |  |  | — |  |  |  |  |  |  | 64.0 |  |  | — |  |  | 64.0 |  |  |  |  |  |  |
Other | 32.4 |  |  | 32.4 |  |  | — |  |  |  |  |  |  | 1.1 |  |  | — |  |  | 1.1 |  |  |  |  |  |  |
Alternative investments(2) | — |  |  | — |  |  | — |  |  |  |  |  |  | — |  |  | — |  |  | — |  |  |  |  |  |  |
Total | $ | 356.8 |  |  | $ | 354.1 |  |  | $ | 2.7 |  |  |  |  |  |  | $ | 158.0 |  |  | $ | 5.6 |  |  | $ | 152.4 |  |  |  |  |  |  |
The following table sets forth by level, within the fair value hierarchy, the pension plans' assets at fair value as of December 31, 2022 (in millions):
| U.S. |  | Non-U.S.
Plan Asset Category(3) | Total |  | Other(1) |  | Level 1 |  |  |  |  |  | Total |  | Level 1 |  | Level 2
Cash equivalents | $ | 2.8 |  |  | $ | — |  |  | $ | 2.8 |  |  |  |  |  |  | $ | 12.1 |  |  | $ | 12.1 |  |  | $ | — |
Equity securities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Domestic large cap | 35.9 |  |  | 35.9 |  |  | — |  |  |  |  |  |  | — |  |  | — |  |  | — |
Domestic small cap | 9.6 |  |  | 9.6 |  |  | — |  |  |  |  |  |  | — |  |  | — |  |  | — |
International | 50.0 |  |  | 50.0 |  |  | — |  |  |  |  |  |  | 1.5 |  |  | — |  |  | 1.5 |
Fixed income securities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
US Government securities | 66.5 |  |  | 66.5 |  |  | — |  |  |  |  |  |  | — |  |  | — |  |  | — |
Corporate bonds | 171.3 |  |  | 171.3 |  |  | — |  |  |  |  |  |  | 62.4 |  |  | — |  |  | 62.4 |
International bonds | 5.0 |  |  | 5.0 |  |  | — |  |  |  |  |  |  | 50.1 |  |  | — |  |  | 50.1 |
Other | 8.1 |  |  | 8.1 |  |  | — |  |  |  |  |  |  | 16.3 |  |  | — |  |  | 16.3 |
Alternative investments(2) | — |  |  | — |  |  | — |  |  |  |  |  |  | 0.9 |  |  | — |  |  | 0.9 |
Total | $ | 349.2 |  |  | $ | 346.4 |  |  | $ | 2.8 |  |  |  |  |  |  | $ | 143.3 |  |  | $ | 12.1 |  |  | $ | 131.2 |
(1) Investments held in Mutual Funds are measured at Net Asset Value ("NAV"), as determined by the fund manager, as a practical expedient and not are subject to hierarchy level classification disclosure. (2) Alternative investments include ownership interests in shares of registered investment companies. (3) The plan asset categories do not include an insurance contract related to the legacy Neenah Coldenhove pension plan. The Company expects the following estimated undiscounted future pension benefit payments, which are to be made from pension plan and employer assets, net of amounts that will be funded from retiree contributions, and which reflect expected future service, as appropriate (in millions):
| U.S. |  | Non-U.S. |  |
2024 | $ | 26.3 |  |  | $ | 14.0 |  |  |
2025 | 26.4 |  |  | 15.3 |  |  |
2026 | 26.4 |  |  | 15.0 |  |  |
2027 | 26.6 |  |  | 16.4 |  |  |
2028 | 26.1 |  |  | 15.6 |  |  |
2029 - 2033 | 126.8 |  |  | 86.8 |  |  |
The Company is not required to contribute during 2024 to its U.S. pension plans, although, it may make discretionary contributions. Contributions to the U.K. and the Netherlands pension plans are required, along with contributions to certain pay-as-you-go plans in the US, Canada, Germany, France, and Italy. We contributed $5.4 million to the U.K. plan, $1.3 million to the Germany plan and $0.5 million to the U.S plans. Pension contributions to all other plans were immaterial during the year ended December 31, 2023. Other Benefits We sponsor qualified defined contribution plans covering substantially all U.S. employees. Under the plan, the Company matches a portion of employee contributions. The Company's cost under the plan was $14.2 million, $11.4 million, and $4.6 million for the years ended December 31, 2023, 2022 and 2021, respectively. The Company provides U.S. executives, certain other key personnel, and its directors the opportunity to participate in deferred compensation plans. Participating employees can elect to defer a portion of their salaries and certain other compensation. Participating directors can elect to defer their meeting fees, as a cash deferral, as well as their quarterly retainer fees, as a cash deferral or deferred stock unit credits. The Company's liability balance under these deferred compensation plans totaled $1.4 million and $0.6 million at December 31, 2023 and 2022, respectively, which were included in the Consolidated Balance Sheets in Other liabilities. In connection with these plans, the Company has a grantor trust into which it has contributed funds toward its future obligations under the various plans. Refer to Note 12. Other Assets for additional information. The balance of grantor trust assets totaled $7.5 million and $6.2 million at December 31, 2023 and 2022, respectively, which were included in Other assets in the Consolidated Balance Sheets. These assets are restricted from Company use until all obligations are satisfied.

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