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Retirement Plans (Tables) | 12 Months Ended
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Dec. 31, 2023
Retirement Plan [Abstract] |
Schedule of Benefit Obligation and the Net Periodic Benefit Cost | The following significant actuarial assumptions were used in calculating the benefit obligation and the net periodic benefit cost as of December 31, 2023:
Discount rate |  | 1.45 | %
Expected long-term rate of return on plan assets |  | 1.45 | %
Rate of compensation increase |  | 3.00 | %
Schedule of Accompanying Consolidated Balance Sheet | The components of net periodic benefit cost for the period from December 15, 2023 to December 31, 2023 are as follows:
Service cost |  | $ | 4,278 |
Interest cost |  |  | 1,943 |
Expected return on plan assets |  |  | (1,581 | )
Amortization of net (gain)/loss |  |  | (1,534 | )
Settlements (gain)/loss |  |  | (1,157 | )
Total |  | $ | 1,949 |
Schedule of Accumulated Comprehensive Loss | The components of accumulated comprehensive loss attributable to the Company’s pension plan for the period from December 15, 2023 to December 31, 2023 are as follows:
Net loss (gain) |  | $ | 7,277 |
Amortization of net gain |  |  | 1,534 |
Effect of settlement |  |  | 1,157 |
Other adjustments |  |  | (4,005 | )
Total recorded during the period |  | $ | 5,963 |
Schedule of Accompanying Consolidated Balance Sheet | As of December 31, 2023, the funded status of the plan and the amounts recognized in the accompanying consolidated balance sheet are as follows:
Projected benefit obligation |  | $ | 2,299,970 |
Fair value of plan assets |  |  | 1,743,674 |
Overfunded (underfunded) status |  | $ | (556,296 | )
Schedule of the Beginning and Ending Balances of the Accumulated Benefit Obligation | A reconciliation of the beginning and ending balances of the accumulated benefit obligation is provided in the table below:
As of December 15, 2023 |  |  | 2,288,273 |
Service cost |  |  | 4,278 |
Interest cost |  |  | 1,943 |
Actuarial (gain) loss |  |  | 7,979 |
Benefits paid |  |  | (905 | )
Ordinary contributions paid by employees |  |  | 4,005 |
Contributions paid by plan participants |  |  | 769 |
Settlements |  |  | (6,372 | )
Projected benefit obligation as of December 31, 2023 |  |  | 2,299,970 |
Actuarial (gain)/loss due to assumption changes |  |  | 8,834 |
Actuarial (gain)/loss due to plan experience |  |  | (855 | )
Accumulated benefit obligation as of December 31, 2023 |  | $ | 2,307,949 |
A reconciliation of the beginning and ending balances of the plan assets is provided in the table below:
As of December 15, 2023 |  | $ | 1,739,889 |
Actual return on plan assets |  |  | 2,283 |
Contributions paid by employer |  |  | 4,005 |
Ordinary contributions paid by employees |  |  | 4,005 |
Contributions paid by plan participants |  |  | 769 |
Benefits paid |  |  | (905 | )
Settlements |  |  | (6,372 | )
As of December 31, 2023 |  | $ | 1,743,674 |
Schedule of Benefit Payments | Projected benefit payments for the next five years as of December 31, 2023 are as follows:
Years ending December 31, |  |  |
2024 |  | $ | —
2025 |  |  | 95,100
2026 |  |  | 95,100
2027 |  |  | 95,100
2028 |  |  | 95,100
Thereafter |  |  | 553,900
Total |  | $ | 934,300

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