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RETIREMENT PLANS (Tables) | 12 Months Ended
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Dec. 31, 2019
RETIREMENT PLANS |
Schedule of weighted-average rates assumed in the actuarial calculations for the pension plan and other postretirement benefit plans | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | 2019 |  | 2018 |  | 2017 | ​
Discount Rate – Pension Benefit Obligation |  | 4.2 | % | 4.7 | % | 4.2 | %
Discount Rate – Pension Benefit Cost | ​ | 4.5 | % | 4.3 | % | 4.6 | %
Discount Rate – Postretirement Benefit Obligation | ​ | 3.5 | % | 4.5 | % | 3.9 | %
Discount Rate – Postretirement Benefit Cost | ​ | 4.5 | % | 3.9 | % | 4.3 | %
Annual salary increase |  | 6.5 | % | 6.5 | % | 6.5 | %
Expected long-term return on plan assets |  | 6.1 | % | 6.1 | % | 6.1 | %
Schedule of effect of one-percentage point increase in assumed health care cost trend rates of net periodic postretirement health care benefit cost | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | 2019 | ​ | 2018 | ​
​ | ​ | Accumulated postretirement benefit obligation | ​ | Service cost plus interest cost | ​ | Accumulated postretirement benefit obligation | ​ | Service cost plus interest cost | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
At trend | ​ | ​ | 4,900 | ​ | ​ | 308 | ​ | ​ | 4,013 | ​ | ​ | 308 | ​
At trend + 1% | ​ | ​ | 5,242 | ​ | ​ | 337 | ​ | ​ | 4,305 | ​ | ​ | 338 | ​
Dollar Impact | ​ | ​ | 342 | ​ | ​ | 29 | ​ | ​ | 292 | ​ | ​ | 30 | ​
Percentage Impact | ​ | ​ | 7.0 | % | ​ | 9.4 | % | ​ | 7.3 | % | ​ | 9.7 | %
At trend – 1% | ​ | ​ | 4,597 | ​ | ​ | 284 | ​ | ​ | 3,755 | ​ | ​ | 282 | ​
Dollar Impact | ​ | ​ | (303) | ​ | ​ | (24) | ​ | ​ | (258) | ​ | ​ | (26) | ​
Percentage Impact | ​ | ​ | (6.2) | % | ​ | (7.8) | % | ​ | (6.4) | % | ​ | (8.4) | %
Schedule of changes during the year in the projected benefit obligations and in the fair value of plan assets | Changes during the year in the projected benefit obligations and in the fair value of plan assets are as follows for 2019 and 2018 (in thousands):
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | 2019 |  | 2018 | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Pension Benefits | ​ | Postretirement Benefits | ​ | Pension Benefits | ​ | Postretirement Benefits | ​
Projected benefit obligations: | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Balance at beginning of year: | ​ | $ | 76,900 | ​ | $ | 4,012 | ​ | $ | 80,355 | ​ | $ | 5,307 | ​
Service cost | ​ |  | 1,709 | ​ |  | 126 | ​ |  | 1,794 | ​ |  | 147 | ​
Interest cost | ​ |  | 3,472 | ​ | ​ | 182 | ​ |  | 3,279 | ​ | ​ | 161 | ​
Benefits and settlements paid | ​ |  | (5,738) | ​ |  | (354) | ​ |  | (4,524) | ​ |  | (360) | ​
Actuarial (gain) loss | ​ |  | 5,739 | ​ |  | 933 | ​ |  | (4,004) | ​ |  | (1,243) | ​
Settlement | ​ |  | (105) | ​ |  | — | ​ |  | — | ​ |  | — | ​
Balance at end of year | ​ | $ | 81,977 | ​ | $ | 4,899 | ​ | $ | 76,900 | ​ | $ | 4,012 | ​
Plan net assets: | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Balance at beginning of year: | ​ | $ | 77,530 | ​ | $ | — | ​ | $ | 80,892 | ​ | $ | — | ​
Actual return on plan assets | ​ | ​ | 10,678 | ​ |  | — | ​ | ​ | (730) | ​ |  | — | ​
Company contributions | ​ |  | 838 | ​ |  | 354 | ​ |  | 1,830 | ​ |  | 360 | ​
Benefits and settlements paid | ​ |  | (5,696) | ​ |  | (354) | ​ |  | (4,462) | ​ |  | (360) | ​
Balance at end of year | ​ | $ | 83,350 | ​ | $ | — | ​ | $ | 77,530 | ​ | $ | — | ​
Over/ (Under) funded status of plan | ​ | $ | 1,373 | ​ | $ | (4,899) | ​ | $ | 630 | ​ | $ | (4,012) | ​
Schedule of funded status of the Company's pension and other retirement benefit plans |
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | 2019 |  | 2018 | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | GTT Pension Benefit | ​ | Viya Pension Benefit | ​ | Postretirement Benefits | ​ | GTT Pension Benefit | ​ | Viya Pension Benefit | ​ | Postretirement Benefits | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Projected benefit obligation | ​ | $ | 15,594 | ​ | $ | 66,383 | ​ | $ | 4,899 | ​ | $ | 14,712 | ​ | $ | 62,188 | ​ | $ | 4,012 | ​
Plan Net Assets | ​ | ​ | 15,054 | ​ | ​ | 68,296 | ​ | ​ | — | ​ | ​ | 14,105 | ​ | ​ | 63,425 | ​ | ​ | — | ​
Over/ (Under) funded status of plan | ​ | $ | (540) | ​ | $ | 1,913 | ​ | $ | (4,899) | ​ | $ | (607) | ​ | $ | 1,237 | ​ | $ | (4,012) | ​
Schedule of fair values for the pension plan's net assets, by asset category | The fair values for the pension plan’s net assets, by asset category, at December 31, 2019 are as follows (in thousands):
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Asset Category |  | Total |  | Level 1 |  | Level 2 |  | Level 3 |
Cash, cash equivalents, money markets and other | ​ | $ | 4,982 | ​ | $ | 4,982 | ​ | $ | — | ​ | $ | — | ​
Common stock | ​ | ​ | 26,702 | ​ | ​ | 22,451 | ​ | ​ | 4,251 | ​ | ​ | — | ​
Mutual funds - fixed income | ​ | ​ | 12,970 | ​ | ​ | 12,970 | ​ | ​ | — | ​ | ​ | — | ​
Mutual funds - equities | ​ | ​ | 10,921 | ​ | ​ | 10,921 | ​ | ​ | — | ​ | ​ | — | ​
Fixed income securities | ​ | ​ | 26,307 | ​ | ​ | 1,178 | ​ | ​ | 25,129 | ​ | ​ | — | ​
Other | ​ | ​ | 1,468 | ​ | ​ | 1,031 | ​ | ​ | — | ​ | ​ | 437 | ​
Total | ​ | $ | 83,350 | ​ | $ | 53,533 | ​ | $ | 29,380 | ​ | $ | 437 | ​
​ The fair values for the pension plan’s net assets, by asset category, at December 31, 2018 are as follows (in thousands):
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Asset Category |  | Total |  | Level 1 |  | Level 2 |  | Level 3 |
Cash, cash equivalents, money markets and other | ​ | $ | 5,173 | ​ | $ | 5,173 | ​ | $ | — | ​ | $ | — | ​
Common stock | ​ | ​ | 23,052 | ​ | ​ | 18,760 | ​ | ​ | 4,292 | ​ | ​ | — | ​
Mutual funds - fixed income | ​ | ​ | 16,444 | ​ | ​ | — | ​ | ​ | 16,444 | ​ | ​ | — | ​
Mutual funds - equities | ​ | ​ | 13,099 | ​ | ​ | 4,748 | ​ | ​ | 8,351 | ​ | ​ | — | ​
Fixed income securities | ​ | ​ | 18,095 | ​ | ​ | — | ​ | ​ | 18,095 | ​ | ​ | — | ​
Other | ​ | ​ | 1,667 | ​ | ​ | 1,177 | ​ | ​ | — | ​ | ​ | 490 | ​
Total | ​ | $ | 77,530 | ​ | $ | 29,858 | ​ | $ | 47,182 | ​ | $ | 490 | ​
​
Schedule of weighted-average asset allocations, by asset category | ​
​ | ​ | ​ | ​ | ​ | ​
​ |  | 2019 |  | 2018 | ​
Cash, cash equivalents, money markets and other |  | 6 | % | 7 | %
Common stock | ​ | 32 | ​ | 30 | ​
Mutual funds - fixed income | ​ | 16 | ​ | 21 | ​
Mutual funds - equities | ​ | 13 | ​ | 17 | ​
Fixed income securities | ​ | 32 | ​ | 23 | ​
Other | ​ | 1 | ​ | 2 | ​
Total |  | 100 | % | 100 | %
Schedule of amounts recognized on the Company's consolidated balance sheets | Amounts recognized on the Company’s consolidated balance sheets consist of (in thousands):
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | As of December 31, | ​
​ |  | 2019 |  | 2018 | ​
​ | ​ | Pension benefits | ​ | Postretirement benefits | ​ | Pension benefits | ​ | Postretirement benefits | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Accrued and current liabilities | ​ | $ | — | ​ | $ | 340 | ​ | $ | — | ​ | $ | 271 | ​
Other Liabilities | ​ | ​ | 540 | ​ | ​ | 4,559 | ​ | ​ | 744 | ​ | ​ | 3,742 | ​
Other Assets | ​ |  | 1,913 | ​ |  | — | ​ |  | 1,375 | ​ |  | — | ​
Accumulated other comprehensive income, net of tax | ​ | ​ | 1,484 | ​ | ​ | 359 | ​ | ​ | 938 | ​ | ​ | 1,350 | ​
Schedule of amounts recognized in accumulated other comprehensive loss | Amounts recognized in accumulated other comprehensive loss consist of (in thousands):
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | As of December 31, | ​
​ |  | 2019 |  | 2018 | ​
​ | ​ | Pension benefits | ​ | Postretirement benefits | ​ | Pension benefits | ​ | Postretirement benefits | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Net actuarial gain | ​ | $ | 540 | ​ | $ | 359 | ​ | $ | 30 | ​ | $ | 1,350 | ​
Accumulated other comprehensive income, pre-tax | ​ | ​ | 540 | ​ | ​ | 359 | ​ | ​ | 30 | ​ | ​ | 1,350 | ​
Accumulated other comprehensive income, net of tax | ​ |  | 1,484 | ​ |  | 359 | ​ |  | 938 | ​ |  | 1,350 | ​
Schedule of components of the plan's net periodic pension cost | Components of the plan’s net periodic pension cost are as follows for the years ended December 31, 2019, 2018 and 2017 (in thousands):
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | 2019 |  | 2018 | ​ | 2017 | ​
​ | ​ | Pension benefits | ​ | Postretirement benefits | ​ | Pension benefits | ​ | Postretirement benefits | ​ | Pension benefits | ​ | Postretirement benefits | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Service cost | ​ | $ | 1,709 | ​ | $ | 126 | ​ | $ | 1,794 | ​ | $ | 147 | ​ | $ | 1,676 | ​ | $ | 183 | ​
Interest cost | ​ |  | 3,472 | ​ |  | 182 | ​ |  | 3,279 | ​ | ​ | 161 | ​ |  | 3,388 | ​ | ​ | 206 | ​
Expected return on plan assets | ​ |  | (4,571) | ​ |  | — | ​ |  | (4,835) | ​ | ​ | — | ​ |  | (4,470) | ​ | ​ | — | ​
Amortization of actuarial (gain) loss | ​ |  | 29 | ​ |  | (58) | ​ |  | 121 | ​ | ​ | (67) | ​ |  | 716 | ​ | ​ | — | ​
Settlement | ​ |  | (35) | ​ |  | — | ​ |  | — | ​ | ​ | — | ​ |  | — | ​ | ​ | — | ​
Net periodic pension cost | ​ | $ | 604 | ​ | $ | 250 | ​ | $ | 359 | ​ | $ | 241 | ​ | $ | 1,310 | ​ | $ | 389 | ​
Schedule of estimated benefits | The following estimated benefits, which reflect expected future service, as appropriate, are expected to be paid over the next ten years as indicated below (in thousands):
​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | Pension | ​ | Postretirement
Fiscal Year | ​ | Benefits |  | Benefits
2020 | ​ | $ | 4,719 | ​ | $ | 347
2021 | ​ |  | 4,476 | ​ | ​ | 320
2022 | ​ |  | 4,813 | ​ | ​ | 317
2023 | ​ |  | 4,339 | ​ | ​ | 263
2024 | ​ |  | 4,594 | ​ | ​ | 310
2025-2029 | ​ |  | 23,474 | ​ | ​ | 1,695
Total | ​ | $ | 46,415 | ​ | $ | 3,252

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