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RETIREMENT PLANS (Tables) | 12 Months Ended
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Dec. 31, 2020
RETIREMENT PLANS |
Schedule of weighted-average rates assumed in the actuarial calculations for the pension plan and other postretirement benefit plans | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | 2020 |  | 2019 |  | 2018 | ​
Discount Rate – Pension Benefit Obligation |  | 2.6 | % | 4.2 | % | 4.7 | %
Discount Rate – Pension Benefit Cost | ​ | 3.5 | % | 4.5 | % | 4.3 | %
Discount Rate – Postretirement Benefit Obligation | ​ | 2.5 | % | 3.5 | % | 4.5 | %
Discount Rate – Postretirement Benefit Cost | ​ | 3.5 | % | 4.5 | % | 3.9 | %
Annual salary increase |  | n/a | ​ | 6.5 | % | 6.5 | %
Expected long-term return on plan assets |  | 5.1 | % | 6.1 | % | 6.1 | %
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 2020 and 2019 (in thousands):
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | 2020 |  | 2019 | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Pension Benefits | ​ | Postretirement Benefits | ​ | Pension Benefits | ​ | Postretirement Benefits | ​
Projected benefit obligations: | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Balance at beginning of year: | ​ | $ | 81,977 | ​ | $ | 4,899 | ​ | $ | 76,900 | ​ | $ | 4,012 | ​
Service cost | ​ |  | 439 | ​ |  | 139 | ​ |  | 1,709 | ​ |  | 126 | ​
Interest cost | ​ |  | 2,585 | ​ | ​ | 163 | ​ |  | 3,472 | ​ | ​ | 182 | ​
Benefits and settlements paid | ​ |  | (4,791) | ​ |  | (450) | ​ |  | (5,738) | ​ |  | (354) | ​
Actuarial (gain) loss | ​ |  | 8,651 | ​ |  | 759 | ​ |  | 5,739 | ​ |  | 933 | ​
Settlement | ​ |  | (89) | ​ |  | — | ​ |  | (105) | ​ |  | — | ​
Balance at end of year | ​ | $ | 88,772 | ​ | $ | 5,510 | ​ | $ | 81,977 | ​ | $ | 4,899 | ​
Plan net assets: | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Balance at beginning of year: | ​ | $ | 83,350 | ​ | $ | — | ​ | $ | 77,530 | ​ | $ | — | ​
Actual return on plan assets | ​ | ​ | 10,398 | ​ |  | — | ​ | ​ | 10,678 | ​ |  | — | ​
Company contributions | ​ |  | 958 | ​ |  | 450 | ​ |  | 838 | ​ |  | 354 | ​
Benefits and settlements paid | ​ |  | (5,354) | ​ |  | (450) | ​ |  | (5,696) | ​ |  | (354) | ​
Balance at end of year | ​ | $ | 89,352 | ​ | $ | — | ​ | $ | 83,350 | ​ | $ | — | ​
Over/ (Under) funded status of plan | ​ | $ | 580 | ​ | $ | (5,510) | ​ | $ | 1,373 | ​ | $ | (4,899) | ​
Schedule of funded status of the Company's pension and other retirement benefit plans |
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | 2020 |  | 2019 | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | GTT Pension Benefit | ​ | Viya Pension Benefit | ​ | Postretirement Benefits | ​ | GTT Pension Benefit | ​ | Viya Pension Benefit | ​ | Postretirement Benefits | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Projected benefit obligation | ​ | $ | 15,609 | ​ | $ | 73,163 | ​ | $ | 5,510 | ​ | $ | 15,594 | ​ | $ | 66,383 | ​ | $ | 4,899 | ​
Plan Net Assets | ​ | ​ | 15,609 | ​ | ​ | 73,743 | ​ | ​ | — | ​ | ​ | 15,054 | ​ | ​ | 68,296 | ​ | ​ | — | ​
Over/ (Under) funded status of plan | ​ | $ | — | ​ | $ | 580 | ​ | $ | (5,510) | ​ | $ | (540) | ​ | $ | 1,913 | ​ | $ | (4,899) | ​
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, 2020 are as follows (in thousands):
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Asset Category |  | Total |  | Level 1 |  | Level 2 |  | Level 3 |
Cash, cash equivalents, money markets and other | ​ | $ | 5,037 | ​ | $ | 5,037 | ​ | $ | — | ​ | $ | — | ​
Common stock | ​ | ​ | 27,785 | ​ | ​ | 24,781 | ​ | ​ | 3,004 | ​ | ​ | — | ​
Mutual funds - fixed income | ​ | ​ | 9,494 | ​ | ​ | 9,494 | ​ | ​ | — | ​ | ​ | — | ​
Mutual funds - equities | ​ | ​ | 8,278 | ​ | ​ | 8,278 | ​ | ​ | — | ​ | ​ | — | ​
Fixed income securities | ​ | ​ | 37,225 | ​ | ​ | — | ​ | ​ | 37,225 | ​ | ​ | — | ​
Other | ​ | ​ | 1,533 | ​ | ​ | 1,533 | ​ | ​ | — | ​ | ​ | — | ​
Total | ​ | $ | 89,352 | ​ | $ | 49,123 | ​ | $ | 40,229 | ​ | $ | — | ​
​ 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 | ​
Schedule of weighted-average asset allocations, by asset category | ​
​ | ​ | ​ | ​ | ​ | ​
​ |  | 2020 |  | 2019 | ​
Cash, cash equivalents, money markets and other |  | 6 | % | 6 | %
Common stock | ​ | 31 | ​ | 32 | ​
Mutual funds - fixed income | ​ | 11 | ​ | 16 | ​
Mutual funds - equities | ​ | 9 | ​ | 13 | ​
Fixed income securities | ​ | 41 | ​ | 32 | ​
Other | ​ | 2 | ​ | 1 | ​
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, | ​
​ |  | 2020 |  | 2019 | ​
​ | ​ | Pension benefits | ​ | Postretirement benefits | ​ | Pension benefits | ​ | Postretirement benefits | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Accrued and current liabilities | ​ | $ | — | ​ | $ | 381 | ​ | $ | — | ​ | $ | 340 | ​
Other Liabilities | ​ | ​ | — | ​ | ​ | 5,129 | ​ | ​ | 540 | ​ | ​ | 4,559 | ​
Other Assets | ​ |  | 580 | ​ |  | — | ​ |  | 1,913 | ​ |  | — | ​
Accumulated other comprehensive income, net of tax | ​ | ​ | (158) | ​ | ​ | (411) | ​ | ​ | 1,484 | ​ | ​ | 359 | ​
Schedule of amounts recognized in accumulated other comprehensive income | Amounts recognized in accumulated other comprehensive income consist of (in thousands):
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | As of December 31, | ​
​ |  | 2020 |  | 2019 | ​
​ | ​ | Pension benefits | ​ | Postretirement benefits | ​ | Pension benefits | ​ | Postretirement benefits | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Unrecognized net actuarial gain (loss) | ​ | $ | (1,159) | ​ | $ | (411) | ​ | $ | 540 | ​ | $ | 359 | ​
Accumulated other comprehensive income, pre-tax | ​ | ​ | (1,159) | ​ | ​ | (411) | ​ | ​ | 540 | ​ | ​ | 359 | ​
Accumulated other comprehensive income (loss), net of tax | ​ |  | (158) | ​ |  | (411) | ​ |  | 1,484 | ​ |  | 359 | ​
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, 2020, 2019 and 2018 (in thousands):
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | 2020 |  | 2019 | ​ | 2018 | ​
​ | ​ | Pension benefits | ​ | Postretirement benefits | ​ | Pension benefits | ​ | Postretirement benefits | ​ | Pension benefits | ​ | Postretirement benefits | ​
Operating expense | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Service cost | ​ | $ | 439 | ​ | $ | 139 | ​ | $ | 1,709 | ​ | $ | 126 | ​ | $ | 1,794 | ​ | $ | 147 | ​
Non-operating expense | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Interest cost | ​ |  | 2,585 | ​ |  | 163 | ​ |  | 3,472 | ​ |  | 182 | ​ |  | 3,279 | ​ |  | 161 | ​
Expected return on plan assets | ​ |  | (3,060) | ​ |  | — | ​ |  | (4,571) | ​ |  | — | ​ |  | (4,835) | ​ |  | — | ​
Amortization of actuarial (gain) loss | ​ |  | — | ​ |  | (11) | ​ |  | 29 | ​ |  | (58) | ​ |  | 121 | ​ |  | (67) | ​
Settlement | ​ |  | 89 | ​ |  | — | ​ |  | (35) | ​ |  | — | ​ |  | — | ​ |  | — | ​
Net periodic pension cost | ​ | $ | 53 | ​ | $ | 291 | ​ | $ | 604 | ​ | $ | 250 | ​ | $ | 359 | ​ | $ | 241 | ​
Schedule of estimated benefits | The following estimated benefits, which reflect expected future service, as appropriate, are expected to be paid over the next 10 years as indicated below (in thousands):
​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | Pension | ​ | Postretirement
Fiscal Year | ​ | Benefits |  | Benefits
2021 | ​ | $ | 19,691 | ​ | $ | 386
2022 | ​ |  | 3,730 | ​ | ​ | 359
2023 | ​ |  | 3,703 | ​ | ​ | 276
2024 | ​ |  | 4,048 | ​ | ​ | 319
2025 | ​ |  | 3,706 | ​ | ​ | 356
2026-2030 | ​ |  | 19,058 | ​ | ​ | 1,679
Total | ​ | $ | 53,936 | ​ | $ | 3,375

X
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