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Pension and Other Retiree Benefits (Tables) | 12 Months Ended
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Dec. 31, 2022
Defined Benefit Plan Disclosure [Line Items] |
Schedule of Amounts Recognized in Balance Sheet Net Funded Status | The following table sets forth our defined benefit pension and post-retirement plans funded status and the amounts recognized in our Consolidated Balance Sheets:
|  | Pension |  | Post-retirement
|  | U.S. |  | International |  |
(in millions) |  | 2022 |  | 2021 |  | 2022 |  | 2021 |  | 2022 |  | 2021
Change in projected benefit obligation (PBO) |  |  |  |  |  |  |  |  |  |
Projected benefit obligation at beginning of year | $ | 212.5 | $ | 226.1 | $ | 673.6 | $ | 748.7 | $ | 4.3 | $ | 5.1
Service cost |  | — |  | 0.5 |  | 1.0 |  | 1.5 |  | — |  | —
Interest cost |  | 4.9 |  | 4.5 |  | 9.6 |  | 6.3 |  | 0.1 |  | 0.1
Actuarial gain |  | (45.2) |  | (3.1) |  | (158.7) |  | (33.2) |  | (0.6) |  | (0.5)
Participants’ contributions |  | — |  | — |  | 0.1 |  | 0.1 |  | — |  | —
Benefits paid |  | (9.9) |  | (15.5) |  | (25.7) |  | (28.4) |  | (0.4) |  | (0.5)
Settlement |  | — |  | — |  | — |  | (0.3) |  | — |  | —
Termination benefits |  | — |  | — |  | 0.8 |  | — |  | — |  | —
Foreign exchange rate changes |  | — |  | — |  | (59.6) |  | (21.4) |  | (0.2) |  | 0.1
Acquisitions |  | — |  | — |  | — |  | 0.3 |  | — |  | —
Projected benefit obligation at end of year |  | 162.3 |  | 212.5 |  | 441.1 |  | 673.6 |  | 3.2 |  | 4.3
Change in plan assets |  |  |  |  |  |  |  |  |  |  |  |
Fair value of plan assets at beginning of year |  | 180.9 |  | 170.6 |  | 481.7 |  | 484.8 |  | — |  | —
Actual return on plan assets |  | (33.3) |  | 18.6 |  | (117.2) |  | 16.5 |  | — |  | —
Employer contributions |  | 2.5 |  | 7.2 |  | 13.4 |  | 15.0 |  | 0.4 |  | 0.5
Participants’ contributions |  | — |  | — |  | 0.1 |  | 0.1 |  | — |  | —
Benefits paid |  | (9.9) |  | (15.5) |  | (25.7) |  | (28.4) |  | (0.4) |  | (0.5)
Settlement |  | — |  | — |  | — |  | (0.3) |  | — |  | —
Foreign exchange rate changes |  | — |  | — |  | (45.9) |  | (6.0) |  | — |  | —
Fair value of plan assets at end of year |  | 140.2 |  | 180.9 |  | 306.4 |  | 481.7 |  | — |  | —
Funded status (Fair value of plan assets less PBO) | $ | (22.1) | $ | (31.6) | $ | (134.7) | $ | (191.9) | $ | (3.2) | $ | (4.3)
Amounts recognized in the Consolidated Balance Sheets consist of: |  |  |  |  |  |  |  |  |  |  |  |
Other non-current assets | $ | — | $ | — | $ | 2.8 | $ | 2.0 | $ | — | $ | —
Other current liabilities |  | — |  | — |  | 6.9 |  | 7.1 |  | 0.4 |  | 0.4
Pension and post-retirement benefit obligations |  | 22.1 |  | 31.6 |  | 130.6 |  | 186.8 |  | 2.8 |  | 3.9
Components of accumulated other comprehensive income, net of tax: |  |  |  |  |  |  |  |  |  |  |  |
Unrecognized actuarial loss (gain) |  | 91.3 |  | 96.1 |  | 120.6 |  | 166.5 |  | (4.2) |  | (4.3)
Unrecognized prior service cost (credit) |  | — |  | — |  | 5.2 |  | 6.1 |  | — |  | (0.1)
Schedule of Accumulated Benefit Obligations in Excess of Fair Value of Plan Assets | The following table sets out information for pension plans with an accumulated benefit obligation in excess of plan assets:
|  | U.S. |  | International
(in millions) |  | 2022 |  | 2021 |  | 2022 |  | 2021
Accumulated benefit obligation | $ | 162.3 | $ | 212.5 | $ | 406.1 | $ | 616.7
Fair value of plan assets |  | 140.2 |  | 180.9 |  | 273.7 |  | 437.8
Schedule of Defined Benefit Plan, Plan with Projected Benefit Obligations in Excess of Plan Assets | The following table sets out information for pension plans with a projected benefit obligation in excess of plan assets:
|  | U.S. |  | International
(in millions) |  | 2022 |  | 2021 |  | 2022 |  | 2021
Projected benefit obligation | $ | 162.3 | $ | 212.5 | $ | 411.3 | $ | 631.7
Fair value of plan assets |  | 140.2 |  | 180.9 |  | 273.7 |  | 437.8
Components of Net Periodic Benefit (Income) Expense for Pension and Post-Retirement Plans | The components of net periodic benefit (income) expense for pension and post-retirement plans for the years ended December 31, 2022, 2021, and 2020, were as follows:
|  | Year Ended December 31, |  |
|  | Pension |  | Post-retirement
|  | U.S. |  | International |  |  |  |  |  |
(in millions) |  | 2022 |  | 2021 |  | 2020 |  | 2022 |  | 2021 |  | 2020 |  | 2022 |  | 2021 |  | 2020
Service cost | $ | — | $ | 0.5 | $ | 1.6 | $ | 1.0 | $ | 1.5 | $ | 1.5 | $ | — | $ | — | $ | —
Interest cost |  | 4.9 |  | 4.5 |  | 5.9 |  | 9.6 |  | 6.3 |  | 9.7 |  | 0.1 |  | 0.1 |  | 0.1
Expected return on plan assets |  | (10.9) |  | (11.4) |  | (11.4) |  | (17.5) |  | (19.3) |  | (18.6) |  | — |  | — |  | —
Amortization of net loss (gain) |  | 3.7 |  | 3.6 |  | 3.2 |  | 5.0 |  | 7.1 |  | 4.9 |  | (0.5) |  | (0.5) |  | (0.5)
Amortization of prior service cost |  | — |  | 0.1 |  | 0.4 |  | 0.3 |  | 0.3 |  | 0.3 |  | — |  | — |  | —
Special termination benefit(1) |  | — |  | — |  | — |  | 0.8 |  | — |  | — |  | — |  | — |  | —
Curtailment loss(2) |  | — |  | 1.4 |  | — |  | — |  | — |  | — |  | — |  | — |  | —
Settlement loss |  | — |  | — |  | — |  | — |  | — |  | 0.4 |  | — |  | — |  | —
Net periodic benefit (income) cost (3) | $ | (2.3) | $ | (1.3) | $ | (0.3) | $ | (0.8) | $ | (4.1) | $ | (1.8) | $ | (0.4) | $ | (0.4) | $ | (0.4)
(1) Special termination benefit of $0.8 million due to the plan wind up of the ACCO Brands Canada Salaried and Hourly plans effective July 1, 2022. The plan wind up is considered an irrevocable event that triggers special accounting, specifically a one-time special termination benefit. The plan wind up is expected to be completed in 2024. (2) Curtailment loss of $1.4 million due to the pension benefit freeze for the Sidney group under the ACCO Brands Corporation Pension Plan. (3) The components of net periodic benefit (income) cost, other than service cost, are included in the line "Non-operating pension income" in the Consolidated Statements of Income.
Schedule of Defined Benefit Plan Amounts Recognized in Accumulated Other Comprehensive Income (Loss) | Other changes in plan assets and benefit obligations that were recognized in accumulated other comprehensive income (loss) during the years ended December 31, 2022, 2021, and 2020 were as follows:
|  | Pension |  | Post-retirement
|  | U.S. |  | International |  |  |  |  |  |
(in millions) |  | 2022 |  | 2021 |  | 2020 |  | 2022 |  | 2021 |  | 2020 |  | 2022 |  | 2021 |  | 2020
Current year actuarial (gain) loss | $ | (1.0) | $ | (10.3) | $ | 10.6 | $ | (23.9) | $ | (30.5) | $ | 36.5 | $ | (0.6) | $ | (0.5) | $ | —
Amortization of actuarial (loss) gain |  | (3.7) |  | (3.6) |  | (3.2) |  | (5.1) |  | (7.1) |  | (5.3) |  | 0.5 |  | 0.5 |  | 0.5
Amortization of prior service cost |  | — |  | (1.5) |  | (0.4) |  | (0.3) |  | (0.3) |  | (0.3) |  | — |  | — |  | —
Foreign exchange rate changes |  | — |  | — |  | — |  | (21.5) |  | (4.1) |  | 8.5 |  | 0.2 |  | — |  | —
Total recognized in other comprehensive income (loss) |  | (4.7) |  | (15.4) |  | 7.0 |  | (50.8) |  | (42.0) |  | 39.4 |  | 0.1 |  | — |  | 0.5
Total recognized in net periodic benefit cost (income) and other comprehensive income (loss) | $ | (7.0) | $ | (16.7) | $ | 6.7 | $ | (51.6) | $ | (46.1) | $ | 37.6 | $ | (0.3) | $ | (0.4) | $ | 0.1
Schedule of Assumptions Used | The weighted average assumptions used to determine benefit obligations for the years ended December 31, 2022, 2021, and 2020 were as follows:
|  | Pension |  | Post-retirement
|  | U.S. |  | International |  |
|  | 2022 |  | 2021 |  | 2020 |  | 2022 |  | 2021 |  | 2020 |  | 2022 |  | 2021 |  | 2020
Discount rate |  | 5.1 % |  | 2.9 % |  | 2.6 % |  | 4.5 % |  | 1.8 % |  | 1.2 % |  | 3.8 % |  | 2.4 % |  | 1.9 %
Rate of compensation increase |  | N/A |  | N/A |  | N/A |  | 3.0 % |  | 3.0 % |  | 2.9 % |  | N/A |  | N/A |  | N/A
The weighted average assumptions used to determine net periodic benefit (income) expense for the years ended December 31, 2022, 2021, and 2020 were as follows:
|  | Pension |  | Post-retirement
|  | U.S. |  | International |  |
|  | 2022 |  | 2021 |  | 2020 |  | 2022 |  | 2021 |  | 2020 |  | 2022 |  | 2021 |  | 2020
Discount rate |  | 2.9 % |  | 3.1 % |  | 3.2 % |  | 1.8 % |  | 1.0 % |  | 1.6 % |  | 2.4 % |  | 2.2 % |  | 2.7 %
Expected long-term rate of return |  | 6.5 % |  | 6.8 % |  | 7.0 % |  | 4.0 % |  | 4.0 % |  | 4.2 % |  | N/A |  | N/A |  | N/A
Rate of compensation increase |  | N/A |  | N/A |  | N/A |  | 3.0 % |  | 2.7 % |  | 2.9 % |  | N/A |  | N/A |  | N/A
The weighted average health care cost trend rates used to determine post-retirement benefit obligations and net periodic benefit (income) expense as of December 31, 2022, 2021, and 2020 were as follows:
|  | Post-retirement
|  | 2022 |  | 2021 |  | 2020
Health care cost trend rate assumed for next year |  | 6 % |  | 6 % |  | 6 %
Rate that the cost trend rate is assumed to decline (the ultimate trend rate) |  | 5 % |  | 5 % |  | 4 %
Year that the rate reaches the ultimate trend rate |  | 2030 |  | 2030 |  | 2028
Schedule of Allocation of Plan Assets | Our pension plan weighted average asset allocations as of December 31, 2022 and 2021 were as follows:
| 2022 | 2021
| U.S. | International | U.S. | International
Asset category |  |  |  |
Equity securities | 35 % | 9 % | 63 % | 15 %
Fixed income | 58 % | 56 % | 28 % | 59 %
Real estate | 4 % | 3 % | 5 % | 4 %
Other(4) | 3 % | 32 % | 4 % | 22 %
Total | 100 % | 100 % | 100 % | 100 %
(4) Multi-strategy hedge funds, commodity linked funds, private equity funds, and cash and cash equivalents for certain of our plans.
Schedule of Expected Benefit Payments | The following table presents estimated future benefit payments to participants for the next ten fiscal years:
(in millions) |  | Pension Benefits |  | Post-retirement Benefits
2023 | $ | 38.7 | $ | 0.4
2024 |  | 37.6 |  | 0.4
2025 |  | 38.7 |  | 0.4
2026 |  | 38.9 |  | 0.3
2027 |  | 39.1 |  | 0.3
Years 2028 - 2032 |  | 205.0 |  | 1.3
Schedule of Multi-employer Plans | Details regarding the plan are outlined in the table below.
|  |  |  | Pension Protection Act Zone Status |  |  |  | Contributions Year Ended December 31, |  |  |  |
Pension Fund |  | EIN/Pension Plan Number |  | 2022 |  | 2021 |  | FIP/RP Status Pending/Implemented |  | 2022 |  | 2021 |  | 2020 |  | Surcharge Imposed |  | Expiration Date of Collective-Bargaining Agreement
PACE Industry Union-Management Pension Fund |  | 11-6166763 / 001 |  | Red |  | Red |  | Implemented | $ | 0.1 | $ | 0.1 | $ | 0.1 |  | Yes |  | 6/30/2023
U.S. |
Defined Benefit Plan Disclosure [Line Items] |
Schedule of Allocation of Plan Assets | U.S. Pension Plan Assets The fair value measurements of our U.S. pension plan assets by asset category as of December 31, 2022 were as follows:
(in millions) |  | Quoted Prices in Active Markets for Identical Assets (Level 1) |  | Significant Other Observable Inputs (Level 2) |  | Significant Unobservable Inputs (Level 3) |  | Fair Value as of December 31, 2022
Mutual funds | $ | 105.3 | $ | — | $ | — | $ | 105.3
Exchange traded funds |  | 33.8 |  | — |  | — |  | 33.8
Common collective trust funds |  | — |  | 1.1 |  | — |  | 1.1
Total | $ | 139.1 | $ | 1.1 | $ | — | $ | 140.2
The fair value measurements of our U.S. pension plan assets by asset category as of December 31, 2021 were as follows:
(in millions) |  | Quoted Prices in Active Markets for Identical Assets (Level 1) |  | Significant Other Observable Inputs (Level 2) |  | Significant Unobservable Inputs (Level 3) |  | Fair Value as of December 31, 2021
Mutual funds | $ | 104.9 | $ | — | $ | — | $ | 104.9
Exchange traded funds |  | 75.1 |  | — |  | — |  | 75.1
Common collective trust funds |  | — |  | 0.9 |  | — |  | 0.9
Total | $ | 180.0 | $ | 0.9 | $ | — | $ | 180.9
International |
Defined Benefit Plan Disclosure [Line Items] |
Schedule of Allocation of Plan Assets | International Pension Plans Assets The fair value measurements of our international pension plans assets by asset category as of December 31, 2022 were as follows:
(in millions) |  | Quoted Prices in Active Markets for Identical Assets (Level 1) |  | Significant Other Observable Inputs (Level 2) |  | Significant Unobservable Inputs (Level 3) |  | Fair Value as of December 31, 2022
Cash and cash equivalents | $ | 16.6 | $ | — | $ | — | $ | 16.6
Equity securities |  | 25.2 |  | — |  | — |  | 25.2
Corporate debt securities |  | — |  | 61.0 |  | — |  | 61.0
Multi-strategy hedge funds |  | — |  | 32.1 |  | — |  | 32.1
Insurance contracts |  | — |  | 3.8 |  | — |  | 3.8
Real estate |  | — |  | 2.2 |  | — |  | 2.2
Government debt securities |  | — |  | 109.1 |  | — |  | 109.1
Investments measured at net asset value(5) |  |  |  |  |  |  |  |
Multi-strategy hedge funds |  |  |  |  |  |  |  | 30.2
Real estate |  |  |  |  |  |  |  | 6.0
Private equity |  |  |  |  |  |  |  | 20.2
Total | $ | 41.8 | $ | 208.2 | $ | — | $ | 306.4
(5) Certain investments that are measured at fair value using the net asset value per share practical expedient have not been categorized in the fair value hierarchy. The fair value amounts presented in these tables are intended to permit reconciliation of the fair value hierarchy to the amounts presented in the table that presents our defined benefit pension and post-retirement plans funded status. The fair value measurements of our international pension plans assets by asset category as of December 31, 2021 were as follows:
(in millions) |  | Quoted Prices in Active Markets for Identical Assets (Level 1) |  | Significant Other Observable Inputs (Level 2) |  | Significant Unobservable Inputs (Level 3) |  | Fair Value as of December 31, 2021
Cash and cash equivalents | $ | 10.2 | $ | — | $ | — | $ | 10.2
Equity securities |  | 71.1 |  | — |  | — |  | 71.1
Exchange traded funds |  | 0.1 |  | — |  | — |  | 0.1
Corporate debt securities |  | — |  | 99.6 |  | — |  | 99.6
Multi-strategy hedge funds |  | — |  | 39.0 |  | — |  | 39.0
Insurance contracts |  | — |  | 3.8 |  | — |  | 3.8
Real estate |  | — |  | 6.7 |  | — |  | 6.7
Government debt securities |  | — |  | 186.2 |  | — |  | 186.2
Investments measured at net asset value(5) |  |  |  |  |  |  |  |
Multi-strategy hedge funds |  |  |  |  |  |  |  | 46.1
Real estate |  |  |  |  |  |  |  | 11.3
Private equity |  |  |  |  |  |  |  | 7.6
Total | $ | 81.4 | $ | 335.3 | $ | — | $ | 481.7

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