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Savings, Pension and Other Postretirement Employee Benefit Plans | 12 Months Ended
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Dec. 31, 2017
Compensation and Retirement Disclosure [Abstract] |
Savings, Pension and Other Postretirement Employee Benefit Plans | Savings, Pension and Other Postretirement Employee Benefit Plans Certain of our employees are eligible to participate in defined contribution savings and defined benefit postretirement plans. These include 401(k) savings plans, defined benefit pension plans including company-sponsored and multiemployer plans, and other postretirement employee benefit, or OPEB, plans, each of which is discussed below. 401(k) Savings Plans Substantially all of our employees are eligible to participate in 401(k) savings plans, which include a company match component. In 2017, 2016 and 2015 we made 401(k) contributions on behalf of employees of $16.6 million, $16.9 million, and $16.9 million, respectively. Company-Sponsored Defined Benefit Pension Plans A majority of our salaried employees and a portion of our hourly employees are covered by company-sponsored noncontributory defined benefit pension plans. During 2016, we announced a voluntary, limited-time opportunity for former employees who are vested participants in certain of our qualified pension plans to request early payment of their entire pension plan benefit in the form of a single lump sum payment. The amount of total payments under this program totaled approximately $10.6 million for salaried employees and $4.8 million for hourly employees and were made from the applicable plan's trust assets during the third quarter of 2016. Based on the level of payments made, settlement accounting rules applied to our salaried pension plan and resulted in a remeasurement of that plan as of August 31, 2016 and the recognition of $3.5 million in settlement expense in 2016. Company-Sponsored OPEB Plans We also provide retiree health care and life insurance plans, which cover certain salaried and hourly employees. Retiree health care benefits for Medicare eligible participants over the age of 65 are provided through Health Reimbursement Accounts, or HRA's. Benefits for retirees under the age of 65 are provided under our company-sponsored health care plans, which require retiree contributions and contain other cost-sharing features. The retiree life insurance plans are primarily noncontributory. Funded Status of Company-Sponsored Plans As required by current standards governing the accounting for defined benefit pension and other postretirement benefit plans, we recognized the funded status of our company-sponsored plans on our Consolidated Balance Sheets at December 31, 2017 and 2016. The funded status is measured as the difference between plan assets at fair value (with limited exceptions) and the benefit obligation. For a pension plan, the benefit obligation is the projected benefit obligation; for any other postretirement employee benefit plan, such as a retiree health care plan, the benefit obligation is the accumulated postretirement employee benefit obligation. We use a December 31 measurement date for our benefit plans. The changes in benefit obligation, plan assets and funded status for company-sponsored benefit plans as of December 31 are as follows:
|  | Pension Benefit Plans |  | Other Postretirement Employee Benefit Plans
(In thousands) |  | 2017 |  | 2016 |  | 2017 |  | 2016
Benefit obligation at beginning of year |  | $ | 304,388 |  |  | $ | 318,444 |  |  | $ | 69,163 |  |  | $ | 71,672 |
Service cost |  | 2,069 |  |  | 1,562 |  |  | 163 |  |  | 249 |
Interest cost |  | 13,149 |  |  | 14,072 |  |  | 2,745 |  |  | 3,075 |
Plan settlements |  | — |  |  | (10,629 | ) |  | — |  |  | — |
Actuarial losses (gains) |  | 19,130 |  |  | 6,225 |  |  | (1,254 | ) |  | 816 |
Benefits paid |  | (20,922 | ) |  | (25,286 | ) |  | (5,689 | ) |  | (6,649 | )
Benefit obligation at end of year |  | 317,814 |  |  | 304,388 |  |  | 65,128 |  |  | 69,163 |
Fair value of plan assets at beginning of year |  | 285,638 |  |  | 294,076 |  |  | 20 |  |  | 20 |
Actual return on plan assets |  | 45,796 |  |  | 27,056 |  |  | — |  |  | — |
Employer contribution |  | 454 |  |  | 421 |  |  | 5,689 |  |  | 6,649 |
Plan settlements |  | — |  |  | (10,629 | ) |  | — |  |  | — |
Benefits paid |  | (20,922 | ) |  | (25,286 | ) |  | (5,689 | ) |  | (6,649 | )
Fair value of plan assets at end of year |  | 310,966 |  |  | 285,638 |  |  | 20 |  |  | 20 |
Funded status at end of year |  | $ | (6,848 | ) |  | $ | (18,750 | ) |  | $ | (65,108 | ) |  | $ | (69,143 | )
The December 31, 2017 pension funded status was affected by favorable asset returns, partially offset by a decrease in the discount rate. The December 31, 2017 OPEB benefit obligation decreased slightly primarily driven by changes in the assumed health care cost trend rate and census changes, partially offset by a decrease in the discount rate. Amounts recognized in the Consolidated Balance Sheets:
|  | Pension Benefit Plans |  | Other Postretirement Employee Benefit Plans
(In thousands) |  | 2017 |  | 2016 |  | 2017 |  | 2016
Non-current assets |  | $ | 8,144 |  |  | $ | 1,740 |  |  | $ | — |  |  | $ | — |
Current liabilities |  | (441 | ) |  | (397 | ) |  | (7,190 | ) |  | (7,424 | )
Non-current liabilities |  | (14,551 | ) |  | (20,093 | ) |  | (57,918 | ) |  | (61,719 | )
Net amount recognized |  | $ | (6,848 | ) |  | $ | (18,750 | ) |  | $ | (65,108 | ) |  | $ | (69,143 | )
Pre-tax amounts recognized in Accumulated Other Comprehensive Loss as of December 31 consist of:
|  | Pension Benefit Plans |  | Other Postretirement Employee Benefit Plans
(In thousands) |  | 2017 |  | 2016 |  | 2017 |  | 2016
Net loss (gain) |  | $ | 99,865 |  |  | $ | 117,640 |  |  | $ | (15,541 | ) |  | $ | (20,906 | )
Prior service cost (credit) |  | — |  |  | 8 |  |  | (1,676 | ) |  | (3,211 | )
Net amount recognized |  | $ | 99,865 |  |  | $ | 117,648 |  |  | $ | (17,217 | ) |  | $ | (24,117 | )
Information as of December 31 for certain pension plans included above with accumulated benefit obligations in excess of plan assets were as follows:
(In thousands) |  | 2017 |  | 2016
Projected benefit obligation |  | $ | 178,452 |  |  | $ | 170,716 |
Accumulated benefit obligation |  | 178,452 |  |  | 170,716 |
Fair value of plan assets |  | 163,460 |  |  | 150,226 |
Pre-tax components of net periodic cost and other amounts recognized in Other Comprehensive Income (Loss) for the years ended December 31 were as follows: Net Periodic Cost:
|  | Pension Benefit Plans |  | Other Postretirement Employee Benefit Plans
(In thousands) |  | 2017 |  | 2016 |  | 2015 |  | 2017 |  | 2016 |  | 2015
Service cost |  | $ | 2,069 |  |  | $ | 1,562 |  |  | $ | 1,244 |  |  | $ | 163 |  |  | $ | 249 |  |  | $ | 363 |
Interest cost |  | 13,149 |  |  | 14,072 |  |  | 13,931 |  |  | 2,745 |  |  | 3,075 |  |  | 3,881 |
Expected return on plan assets |  | (18,765 | ) |  | (19,389 | ) |  | (20,117 | ) |  | (1 | ) |  | (1 | ) |  | (1 | )
Amortization of prior service cost (credit) |  | 8 |  |  | 22 |  |  | 73 |  |  | (1,535 | ) |  | (1,712 | ) |  | (2,178 | )
Amortization of actuarial loss (gain) |  | 9,874 |  |  | 11,463 |  |  | 12,619 |  |  | (6,618 | ) |  | (7,566 | ) |  | — |
Settlement |  | — |  |  | 3,482 |  |  | — |  |  | — |  |  | — |  |  | — |
Net periodic cost |  | $ | 6,335 |  |  | $ | 11,212 |  |  | $ | 7,750 |  |  | $ | (5,246 | ) |  | $ | (5,955 | ) |  | $ | 2,065 |
Other amounts recognized in Other Comprehensive Income (Loss):
|  | Pension Benefit Plans |  | Other Postretirement Employee Benefit Plans
(In thousands) |  | 2017 |  | 2016 |  | 2015 |  | 2017 |  | 2016 |  | 2015
Net (gain) loss |  | $ | (7,901 | ) |  | $ | (1,445 | ) |  | $ | 15,942 |  |  | $ | (1,253 | ) |  | $ | 818 |  |  | $ | (30,700 | )
Amortization of prior service (cost) credit |  | (8 | ) |  | (22 | ) |  | (73 | ) |  | 1,535 |  |  | 1,712 |  |  | 2,178 |
Amortization of actuarial (loss) gain |  | (9,874 | ) |  | (11,463 | ) |  | (12,619 | ) |  | 6,618 |  |  | 7,566 |  |  | — |
Settlement |  | — |  |  | (3,482 | ) |  | — |  |  | — |  |  | — |  |  | — |
Total recognized in other comprehensive (income) loss |  | $ | (17,783 | ) |  | $ | (16,412 | ) |  | $ | 3,250 |  |  | $ | 6,900 |  |  | $ | 10,096 |  |  | $ | (28,522 | )
Total recognized in net periodic cost and other comprehensive (income) loss |  | $ | (11,448 | ) |  | $ | (5,200 | ) |  | $ | 11,000 |  |  | $ | 1,654 |  |  | $ | 4,141 |  |  | $ | (26,457 | )
The estimated net loss for the defined benefit pension plans that will be amortized from accumulated other comprehensive loss into net periodic cost (benefit) over the next fiscal year is $10.3 million. The estimated net gain and prior service credit for the OPEB plans that will be amortized from accumulated other comprehensive loss into net periodic cost (benefit) over the next fiscal year are $0.9 million and $1.7 million respectively. During 2017, $0.6 million of net periodic pension and OPEB costs were charged to "Cost of sales," and $0.4 million were charged to "Selling, general and administrative expenses" in the accompanying Consolidated Statements of Operations, as compared to $3.0 million and $2.3 million, respectively, during 2016. Weighted average assumptions used to determine the benefit obligation as of December 31 were:
|  | Pension Benefit Plans |  | Other Postretirement Employee Benefit Plans
|  | 2017 |  | 2016 |  | 2015 |  | 2017 |  | 2016 |  | 2015
Discount rate |  | 3.90 | % |  | 4.45 | % |  | 4.70 | % |  | 3.95 | % |  | 4.30 | % |  | 4.50 | %
Weighted average assumptions used to determine the net periodic cost for the years ended December 31 were:
|  | Pension Benefit Plans |  | Other Postretirement Employee Benefit Plans
|  | 2017 |  | 2016 |  | 2015 |  | 2017 |  | 2016 |  | 2015
Discount rate |  | 4.45 | % |  | 4.70 | % |  | 4.25 | % |  | 4.30 | % |  | 4.50 | % |  | 4.15 | %
Expected return on plan assets |  | 6.75 |  |  | 6.75 |  |  | 7.00 |  |  | — |  |  | — |  |  | — |
The discount rate used in the determination of pension benefit obligations and pension expense was determined based on a review of long-term high-grade bonds as well as management’s expectations. The discount rate used to calculate OPEB obligations was determined using the same methodology we used for our pension plans. The expected return on plan assets assumption is based upon an analysis of historical long-term returns for various investment categories, as measured by appropriate indices. These indices are weighted based upon the extent to which plan assets are invested in the particular categories in arriving at our determination of a composite expected return. The assumed health care cost trend rate used to calculate 2017 OPEB income was 7.40% in 2017, grading to 4.00% over approximately 70 years, for participants whose benefits are not provided through HRAs, and 2.50% annually for participants whose benefits are provided through HRAs. The health care cost trend rate used to calculate December 31, 2017 OPEB obligations was 6.70% in 2018, grading to 4.00% over approximately 70 years, for participants whose benefits are not provided through HRAs, and 2.50% annually for participants whose benefits are provided through HRAs. This assumption has a significant effect on the amounts reported. A one percentage point change in the health care cost trend rates would have the following effects:
(In thousands) |  | 1% Increase |  |  | 1% Decrease |
Effect on total of service and interest cost components |  | $ | 193 |  |  | $ | (168 | )
Effect on postretirement employee benefit obligation |  | 4,150 |  |  | (3,614 | )
The investments of our defined benefit pension plans are held in a Master Trust. The assets of our OPEB plans are held within an Internal Revenue Code section 401(h) account for the payment of retiree medical benefits within the Master Trust. Current accounting rules governing fair value measurement establish a framework for measuring fair value, which provides a 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 measurements) and the lowest priority to unobservable inputs (level 3 measurements). The three levels of the fair value hierarchy are described below:
Level 1 |  | Inputs to the valuation methodology are unadjusted quoted prices for identical assets or liabilities in active markets that the plans have the ability to access.
Level 2 |  | Inputs to the valuation methodology include:
|  | ▪ Quoted prices for similar assets or liabilities in active markets; ▪ Quoted prices for identical or similar assets or liabilities in inactive markets; ▪ Inputs other than quoted prices that are observable for the asset or liability; and ▪ Inputs that are derived principally from or corroborated by observable market data by correlation or other means
|  | If the asset or liability has a specified (contractual) term, the Level 2 input must be observable for substantially the full term of the asset or liability.
Level 3 |  | Inputs to the valuation methodology are unobservable and significant to the fair value measurement.
The asset’s or liability’s fair value measurement level within the fair value hierarchy is based on the lowest level of any input that is significant to the fair value measurement. Valuation techniques used need to maximize the use of observable inputs and minimize the use of unobservable inputs. There have been no changes in the methodologies used during 2017 and 2016. Investments in common and collective trust funds are generally valued based on their respective net asset value, or NAV, (or its equivalent), as a practical expedient to estimate fair value due to the absence of a readily determinable fair value. Investments that may be fully redeemed at NAV in the near-term are disclosed in the table below as "Investments measured at net asset value" in accordance with Accounting Standards Codification 820 - Fair Value Measurements and Disclosures. The methods described above may produce a fair value calculation that may not be indicative of net realizable value or reflective of future fair values. Furthermore, while management believes the valuation methods are appropriate and consistent with other market participants, the use of different methodologies or assumptions to determine the fair value of certain financial instruments could result in a different fair value measurement at the reporting date. The following tables set forth by level, within the fair value hierarchy, the investments at fair value for our company-sponsored pension benefit plans:
|  | December 31, 2017
(In thousands) |  | Level 1 |  | Investments measured at net asset value |  | Total
Cash and cash equivalents |  | $ | 2,010 |  |  | $ | — |  |  | $ | 2,010 |
Common and collective trust: |  |  |  |  |  |
Collective investment funds |  | — |  |  | 308,956 |  |  | 308,956 |
Total investments at fair value |  | $ | 2,010 |  |  | $ | 308,956 |  |  | $ | 310,966 |
|  | December 31, 2016
(In thousands) |  | Level 1 |  | Investments measured at net asset value |  | Total
Cash and cash equivalents |  | $ | 2,002 |  |  | $ | — |  |  | $ | 2,002 |
Common and collective trusts: |  |  |  |  |  |
Collective investment funds |  | — |  |  | 283,636 |  |  | 283,636 |
Total investments at fair value |  | $ | 2,002 |  |  | $ | 283,636 |  |  | $ | 285,638 |
Our OPEB plan had $20,000 held in cash and cash equivalents at December 31, 2017 and 2016, which were categorized as level 1. We have formal investment policy guidelines for our company-sponsored plans. These guidelines were set by our Benefits Committee, which is comprised of members of our management and has been assigned its fiduciary authority over management of the plan assets by our Board of Directors. The Committee’s duties include periodically reviewing and modifying those investment policy guidelines as necessary and insuring that the policy is adhered to and the investment objectives are met. The investment policy includes guidelines for specific categories of equity and fixed income securities. Assets are managed by professional investment managers who are expected to achieve a reasonable rate of return over a market cycle. Long-term performance is a fundamental tenet of the policy. The general policy states that plan assets would be invested to seek the greatest return consistent with the fiduciary character of the pension funds and to allow the plans to meet the need for timely pension benefit payments. The specific investment guidelines stipulate that management is to maintain adequate liquidity for meeting expected benefit payments by reviewing, on a timely basis, contribution and benefit payment levels and appropriately revising long-term and short-term asset allocations. Management takes reasonable and prudent steps to preserve the value of pension fund assets, avoid the risk of large losses and also attempt to preserve the funded status of the plans. Major steps taken to provide this protection included:
▪ | Assets are diversified among various asset classes, such as domestic equities, international equities, fixed income and cash. The long-term asset allocation ranges are as follows:
Domestic equities |  |  | 14%-22% |
International equities, including emerging markets |  |  | 13%-22% |
Corporate bonds |  |  | 50%-70% |
Liquid reserves |  |  | 0%-5% |
Periodically, reviews of allocations within these ranges are made to determine what adjustments should be made based on changing economic and market conditions and specific liquidity requirements.
• | Assets were managed by professional investment managers and could be invested in separately managed accounts or commingled funds.
▪ | Assets were not invested in securities rated below BBB- by S&P or Baa3 by Moody’s.
The investment guidelines also require that the individual investment managers are expected to achieve a reasonable rate of return over a market cycle. Emphasis is placed on long-term performance versus short-term market aberrations. Factors considered in determining reasonable rates of return include performance achieved by a diverse cross section of other investment managers, performance of commonly used benchmarks (e.g., Russell 3000 Index, MSCI World ex-U.S. Index, Barclays Capital Long Credit Index), actuarial assumptions for return on plan investments and specific performance guidelines given to individual investment managers. As of December 31, 2017, nine active investment managers managed substantially all of the pension funds, each of whom had responsibility for managing a specific portion of these assets. Plan assets were diversified among the various asset classes within the allocation ranges approved by the Benefits Committee. In 2017, we did not make any contributions to our qualified pension plans, and we currently do not anticipate making any cash contributions to those plans in 2018. We contributed $0.5 million to our non-qualified pension plan in 2017. We do not anticipate funding our OPEB plans in 2018 except to pay benefit costs as incurred during the year by plan participants. Estimated future benefit payments are as follows for the years indicated:
(In thousands) |  | Pension Benefit Plans |  | Other Postretirement Employee Benefit Plans
2018 |  | 20,210 |  |  | 7,210 |
2019 |  | 20,372 |  |  | 6,700 |
2020 |  | 20,338 |  |  | 6,224 |
2021 |  | 20,278 |  |  | 5,182 |
2022 |  | 20,257 |  |  | 4,639 |
2023-2027 |  | 99,994 |  |  | 18,702 |
Multiemployer Defined Benefit Pension Plans Hourly employees at two of our manufacturing facilities participate in multiemployer defined benefit pension plans: the PACE Industry Union-Management Pension Fund, or PIUMPF, which is managed by United Steelworkers, or USW, Benefits; and the International Association of Machinist & Aerospace Workers National Pension Fund, or IAM NPF. We make contributions to these plans, as well as make contributions to a trust fund established to provide retiree medical benefits for a portion of these employees, which is also managed by USW Benefits. The risks of participating in these multiemployer plans are different from single-employer plans in the following respects:
▪ | Assets contributed to the multiemployer plan by one employer may be used to provide benefits to employees of other participating employers.
▪ | If a participating employer stops contributing to the plan, the unfunded obligations of the plan may be borne by the remaining participating employers. In 2013, two large employers withdrew from PIUMPF and in 2015, the largest employer in PIUMPF also withdrew. Additional employers have continued to withdraw, or announced plans to withdraw, from the fund in 2016 and 2017, including the second largest remaining employer at the beginning of 2018. We believe that we are now the largest contributing employer.
▪ | Further withdrawals by contributing employers could cause a “mass withdrawal” from, or effectively a termination of, PIUMPF, or alternatively we could elect to withdraw.
▪ | Under applicable federal law, any employer contributing to a multiemployer pension plan that completely ceases participating in the plan while it is underfunded is subject to an assessment of such employer's allocable share of the aggregate unfunded vested benefits of the plan. In certain circumstances, an employer can also be assessed a withdrawal liability for a partial withdrawal from a multiemployer pension plan. Based on our records as of December 31, 2017, as well as information provided by PIUMPF and reviewed by our actuarial consultant, we estimate the aggregate pre-tax liability that we would have incurred if we had completely withdrawn from PIUMPF in 2017 would have been in excess of $78 million. However, the exact amount of potential exposure could be higher or lower than the estimate, depending on, among other things, the nature and timing of any triggering events and the funded status of PIUMPF at that time. A withdrawal liability is recorded for accounting purposes when withdrawal is probable and the amount of the withdrawal obligation is reasonably estimable.
Our participation in these plans for the annual period ended December 31, 2017, is outlined in the table below. The “EIN" and "Plan Number” columns provide the Employee Identification Number, or EIN, and the three-digit plan number. The most recent Pension Protection Act, or PPA, zone status available in 2017 and 2016 is for a plan’s year-end as of December 31, 2017 and December 31, 2016, respectively. The zone status is set under the provisions of the Multiemployer Pension Plan Reform Act of 2014 and is based on information we received from the plans and is certified by each plan's actuary. Among other factors, plans in the red zone are generally less than 65 percent funded, plans in the yellow zone are less than 80 percent but more than 65 percent funded, and plans in the green zone are at least 80 percent funded. The “FIP/RP Status Pending/Implemented” column indicates plans for which a Funding Improvement Plan, or FIP, or a Rehabilitation Plan, or RP, is either pending or has been implemented as required by the PPA as a measure to correct its underfunded status. The last column lists the expiration date(s) of the collective-bargaining agreement(s) to which the plans are subject. In 2017, the contribution rates for the IAM NPF plan was $4.00 per hour. In 2017, the contribution rates for PIUMPF was $2.79 per hour. In 2015, contribution rates for PIUMPF were increased as part of the RP in lieu of the legally required surcharge, paid by the employers, to assist the fund’s financial status. We were listed in PIUMPF’s Form 5500 report as providing more than five percent of the total contributions for the years 2016 and 2015. At the date of issuance of our consolidated financial statements, Form 5500 reports for these plans were not available for the 2017 plan year.
Pension Fund |  | EIN |  | Plan Number |  | PPA Zone Status 1 |  | FIP/RP Status Pending/ Implemented |  | Contributions (in thousands) |  | Surcharge Imposed |  | Expiration Date of Collective Bargaining Agreement
2017 |  | 2016 |  | 2017 |  | 2016 |  | 2015 |
IAM NPF |  | 51-6031295 |  | 002 |  | Green |  | Green |  | N/A |  | $ | 333 |  |  | $ | 335 |  |  | $ | 329 |  |  | No |  | 5/31/2018
PIUMPF |  | 11-6166763 |  | 001 |  | Red |  | Red |  | Implemented |  | 5,815 |  |  | 5,679 |  |  | 5,631 |  |  | No |  | 8/31/2017
|  |  |  |  |  |  |  |  | Total Contributions: |  | $ | 6,148 |  |  | $ | 6,014 |  |  | $ | 5,960 |  |  |  |  |
1 | PIUMPF has been certified as in "Critical and Declining Status" for 2017 and 2016, under the provisions of the Multiemployer Pension Plan Reform Act of 2014.

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