v3.20.2

Employee Benefit Plans | 9 Months Ended
--- | ---
Sep. 30, 2020
Retirement Benefits [Abstract] |
Employee Benefit Plans | Employee Benefit PlansWe sponsor a defined contribution plan in which we match our employees’ qualifying contributions, resulting in additional expense to us. Expenses related to the defined contribution plan were $2.8 million for each of the three months ended September 30, 2019 and 2020, and $9.3 million and $9.7 million for the nine months ended September 30, 2019 and 2020, respectively. In addition, we sponsor two pension plans, including one for all non-union employees and one that covers union employees, and a postretirement benefit plan for certain employees. Prior to the March 2020 sale of our New Haven terminal (See Note 1 – Organization, Description of Business and Basis of Presentation), we sponsored an additional union pension plan that covered union employees at that terminal. Net periodic benefit expense for the three and nine months ended September 30, 2019 and 2020 was as follows (in thousands):
| Three Months Ended |  | Three Months Ended
| September 30, 2019 |  | September 30, 2020
| Pension Benefits |  | Other Postretirement Benefits |  | Pension Benefits |  | Other Postretirement Benefits
Components of net periodic benefit costs: |  |  |  |  |  |  |
Service cost | $ | 6,260 |  |  | $ | 48 |  |  | $ | 6,898 |  |  | $ | 64 |
Interest cost | 3,026 |  |  | 126 |  |  | 2,738 |  |  | 121 |
Expected return on plan assets | (2,354) |  |  | — |  |  | (2,829) |  |  | — |
Amortization of prior service credit | (46) |  |  | — |  |  | (46) |  |  | — |
Amortization of actuarial loss | 1,352 |  |  | 60 |  |  | 1,346 |  |  | 127 |
Settlement cost | 439 |  |  | — |  |  | — |  |  | — |
Net periodic benefit cost | $ | 8,677 |  |  | $ | 234 |  |  | $ | 8,107 |  |  | $ | 312 |
| Nine Months Ended |  | Nine Months Ended
| September 30, 2019 |  | September 30, 2020
| Pension Benefits |  | Other Postretirement Benefits |  | Pension Benefits |  | Other Postretirement Benefits
Components of net periodic benefit costs: |  |  |  |  |  |  |
Service cost | $ | 19,145 |  |  | $ | 145 |  |  | $ | 20,836 |  |  | $ | 193 |
Interest cost | 9,136 |  |  | 380 |  |  | 8,251 |  |  | 360 |
Expected return on plan assets | (7,045) |  |  | — |  |  | (8,524) |  |  | — |
Amortization of prior service credit | (136) |  |  | — |  |  | (136) |  |  | — |
Amortization of actuarial loss | 4,137 |  |  | 248 |  |  | 4,080 |  |  | 382 |
Settlement cost | 2,499 |  |  | — |  |  | 969 |  |  | — |
Settlement gain on disposition of assets | — |  |  | — |  |  | (1,342) |  |  | — |
Net periodic benefit cost | $ | 27,736 |  |  | $ | 773 |  |  | $ | 24,134 |  |  | $ | 935 |
The service component of our net periodic benefit costs is presented in operating expense and G&A expense, and the non-service components are presented in other (income) expense in our consolidated statements of income. The changes in accumulated other comprehensive loss (“AOCL”) related to employee benefit plan assets and benefit obligations for the three and nine months ended September 30, 2019 and 2020 were as follows (in thousands):
|  | Three Months Ended |  | Three Months Ended
|  | September 30, 2019 |  | September 30, 2020
Gains (Losses) Included in AOCL |  | Pension Benefits |  | Other Postretirement Benefits |  | Pension Benefits |  | Other Postretirement Benefits
Beginning balance |  | $ | (93,876) |  |  | $ | (6,105) |  |  | $ | (98,610) |  |  | $ | (9,269) |
Recognition of prior service credit amortization in income |  | (46) |  |  | — |  |  | (46) |  |  | — |
Recognition of actuarial loss amortization in income |  | 1,352 |  |  | 60 |  |  | 1,346 |  |  | 127 |
Recognition of settlement cost in income |  | 439 |  |  | — |  |  | — |  |  | — |
Ending balance |  | $ | (92,131) |  |  | $ | (6,045) |  |  | $ | (97,310) |  |  | $ | (9,142) |
|  | Nine Months Ended |  | Nine Months Ended
|  | September 30, 2019 |  | September 30, 2020
Gains (Losses) Included in AOCL |  | Pension Benefits |  | Other Postretirement Benefits |  | Pension Benefits |  | Other Postretirement Benefits
Beginning balance |  | $ | (88,602) |  |  | $ | (5,409) |  |  | $ | (104,739) |  |  | $ | (8,378) |
Net actuarial gain (loss) |  | (10,029) |  |  | (884) |  |  | 813 |  |  | (1,146) |
Curtailment gain |  | — |  |  | — |  |  | 1,703 |  |  | — |
Recognition of prior service credit amortization in income |  | (136) |  |  | — |  |  | (136) |  |  | — |
Recognition of actuarial loss amortization in income |  | 4,137 |  |  | 248 |  |  | 4,080 |  |  | 382 |
Recognition of settlement cost in income |  | 2,499 |  |  | — |  |  | 969 |  |  | — |
Ending balance |  | $ | (92,131) |  |  | $ | (6,045) |  |  | $ | (97,310) |  |  | $ | (9,142) |
Contributions estimated to be paid into the plans in 2020 are $29.3 million and $0.9 million for the pension plans and other postretirement benefit plan, respectively.

X
- References No definition available. + Details
Name: | us-gaap_CompensationAndRetirementDisclosureAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The entire disclosure for retirement benefits. + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 55 -Paragraph 17 -URI http://asc.fasb.org/extlink&oid=118257860&loc=d3e4179-114921 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section S99 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=21916913&loc=d3e273930-122802 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (d)(i) -URI http://asc.fasb.org/extlink&oid=118255775&loc=d3e1928-114920 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (o) -URI http://asc.fasb.org/extlink&oid=118255775&loc=d3e1928-114920 Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (p) -URI http://asc.fasb.org/extlink&oid=118255775&loc=d3e1928-114920 Reference 6: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 70 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=49170846&loc=d3e28014-114942 Reference 7: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -URI http://asc.fasb.org/topic&trid=2235017 Reference 8: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 60 -Section 50 -Paragraph 3 -Subparagraph (c) -URI http://asc.fasb.org/extlink&oid=6414203&loc=d3e39689-114964 Reference 9: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (d)(iv)(03) -URI http://asc.fasb.org/extlink&oid=118255775&loc=d3e1928-114920 Reference 10: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (q) -URI http://asc.fasb.org/extlink&oid=118255775&loc=d3e1928-114920 Reference 11: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (r)(1) -URI http://asc.fasb.org/extlink&oid=118255775&loc=d3e1928-114920 Reference 12: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (d)(iii) -URI http://asc.fasb.org/extlink&oid=118255775&loc=d3e1928-114920 Reference 13: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (l) -URI http://asc.fasb.org/extlink&oid=118255775&loc=d3e1928-114920 Reference 14: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (r)(2) -URI http://asc.fasb.org/extlink&oid=118255775&loc=d3e1928-114920 + Details
Name: | us-gaap_PensionAndOtherPostretirementBenefitsDisclosureTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration