v3.19.3.a.u2

EMPLOYEE BENEFIT PLANS (Tables) | 12 Months Ended
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Dec. 31, 2019
Retirement Benefits [Abstract] |
Disclosures for our Pension Plans and other postretirement benefit plans | The changes in the benefit obligation, the changes in fair value of plan assets, the funded status and the amounts recognized in the consolidated balance sheets for our Pension Plans and other postretirement benefit plans as of and for the years ended December 31, 2019 and 2018 were as follows:
| Pension Plans |  | Other Postretirement Benefit Plans
| 2019 |  | 2018 |  | 2019 |  | 2018
| (Thousands of Dollars)
Change in benefit obligation: |  |  |  |  |  |  |
Benefit obligation, January 1 | $ | 141,833 |  |  | $ | 149,817 |  |  | $ | 10,908 |  |  | $ | 12,410 |
Service cost | 9,549 |  |  | 9,621 |  |  | 431 |  |  | 504 |
Interest cost | 5,480 |  |  | 4,824 |  |  | 453 |  |  | 429 |
Benefits paid | (7,109 | ) |  | (7,929 | ) |  | (217 | ) |  | (255 | )
Participant contributions | — |  |  | — |  |  | 62 |  |  | 87 |
Actuarial loss (gain) | 17,504 |  |  | (14,500 | ) |  | 1,559 |  |  | (2,267 | )
Benefit obligation, December 31 | $ | 167,257 |  |  | $ | 141,833 |  |  | $ | 13,196 |  |  | $ | 10,908 |
Change in plan assets: |  |  |  |  |  |  |
Plan assets at fair value, January 1 | $ | 126,949 |  |  | $ | 129,878 |  |  | $ | — |  |  | $ | — |
Actual return on plan assets | 28,064 |  |  | (6,034 | ) |  | — |  |  | — |
Employer contributions | 11,132 |  |  | 11,034 |  |  | 155 |  |  | 168 |
Benefits paid | (7,109 | ) |  | (7,929 | ) |  | (217 | ) |  | (255 | )
Participant contributions | — |  |  | — |  |  | 62 |  |  | 87 |
Plan assets at fair value, December 31 | $ | 159,036 |  |  | $ | 126,949 |  |  | $ | — |  |  | $ | — |
Reconciliation of funded status: |  |  |  |  |  |  |
Fair value of plan assets at December 31 | $ | 159,036 |  |  | $ | 126,949 |  |  | $ | — |  |  | $ | — |
Less: Benefit obligation at December 31 | 167,257 |  |  | 141,833 |  |  | 13,196 |  |  | 10,908 |
Funded status at December 31 | $ | (8,221 | ) |  | $ | (14,884 | ) |  | $ | (13,196 | ) |  | $ | (10,908 | )
Amounts recognized in the consolidated balance sheets (a): |  |  |  |  |  |  |
Accrued liabilities | $ | (303 | ) |  | $ | (267 | ) |  | $ | (368 | ) |  | $ | (362 | )
Other long-term liabilities | (7,918 | ) |  | (14,617 | ) |  | (12,828 | ) |  | (10,546 | )
Net pension liability | $ | (8,221 | ) |  | $ | (14,884 | ) |  | $ | (13,196 | ) |  | $ | (10,908 | )
(a) For the Pension Plan, since assets exceed the present value of expected benefit payments for the next 12 months, all of the liability is noncurrent. For the Excess Pension Plan and the other postretirement benefit plans, since there are no assets, the current liability is the present value of expected benefit payments for the next 12 months; the remainder is noncurrent.
The components of net periodic benefit cost (income) | The components of net periodic benefit cost (income) related to our Pension Plans and other postretirement benefit plans were as follows:
| Pension Plans |  | Other Postretirement Benefit Plans
| Year Ended December 31, |  | Year Ended December 31,
| 2019 |  | 2018 |  | 2017 |  | 2019 |  | 2018 |  | 2017
| (Thousands of Dollars)
Service cost | $ | 9,549 |  |  | $ | 9,621 |  |  | $ | 8,955 |  |  | $ | 431 |  |  | $ | 504 |  |  | $ | 456 |
Interest cost | 5,480 |  |  | 4,824 |  |  | 4,507 |  |  | 453 |  |  | 429 |  |  | 430 |
Expected return on plan assets | (8,015 | ) |  | (7,417 | ) |  | (6,411 | ) |  | — |  |  | — |  |  | — |
Amortization of prior service credit | (2,057 | ) |  | (2,057 | ) |  | (2,059 | ) |  | (1,145 | ) |  | (1,145 | ) |  | (1,145 | )
Amortization of net actuarial loss | 846 |  |  | 2,174 |  |  | 1,484 |  |  | 42 |  |  | 214 |  |  | 191 |
Net periodic benefit cost (income) | $ | 5,803 |  |  | $ | 7,145 |  |  | $ | 6,476 |  |  | $ | (219 | ) |  | $ | 2 |  |  | $ | (68 | )
Adjustments recognized in other comprehensive (loss) income | Adjustments to other comprehensive (loss) income related to our Pension Plans and other postretirement benefit plans were as follows:
| Pension Plans |  | Other Postretirement Benefit Plans
| Year Ended December 31, |  | Year Ended December 31,
| 2019 |  | 2018 |  | 2017 |  | 2019 |  | 2018 |  | 2017
| (Thousands of Dollars)
Net unrecognized gain (loss) arising during the year: |  |  |  |  |  |  |  |  |  |  |
Net actuarial gain (loss) | $ | 2,545 |  |  | $ | 1,049 |  |  | $ | (4,235 | ) |  | $ | (1,559 | ) |  | $ | 2,267 |  |  | $ | (590 | )
Net (gain) loss reclassified into income: |  |  |  |  |  |  |  |  |  |  |
Amortization of prior service credit | (2,057 | ) |  | (2,057 | ) |  | (2,059 | ) |  | (1,145 | ) |  | (1,145 | ) |  | (1,145 | )
Amortization of net actuarial loss | 846 |  |  | 2,174 |  |  | 1,484 |  |  | 42 |  |  | 214 |  |  | 191 |
Net (gain) loss reclassified into income | (1,211 | ) |  | 117 |  |  | (575 | ) |  | (1,103 | ) |  | (931 | ) |  | (954 | )
Reclassification of stranded tax effects | — |  |  | (74 | ) |  | — |  |  | — |  |  | — |  |  | — |
Income tax benefit (expense) | 14 |  |  | (69 | ) |  | 162 |  |  | — |  |  | (25 | ) |  | 22 |
Total changes to other comprehensive income (loss) | $ | 1,348 |  |  | $ | 1,023 |  |  | $ | (4,648 | ) |  | $ | (2,662 | ) |  | $ | 1,311 |  |  | $ | (1,522 | )
The amounts recorded as a component of accumulated other comprehensive (loss) income | The amounts recorded as a component of “Accumulated other comprehensive loss” on the consolidated balance sheets related to our Pension Plans and other postretirement benefit plans were as follows:
| Pension Plans |  | Other Postretirement Benefit Plans
| December 31, |  | December 31,
| 2019 |  | 2018 |  | 2019 |  | 2018
| (Thousands of Dollars)
Unrecognized actuarial loss | $ | (24,564 | ) |  | $ | (27,955 | ) |  | $ | (3,190 | ) |  | $ | (1,673 | )
Prior service credit | 12,490 |  |  | 14,547 |  |  | 7,174 |  |  | 8,319 |
Deferred tax asset | 90 |  |  | 76 |  |  | — |  |  | — |
Accumulated other comprehensive (loss) income, net of tax | $ | (11,984 | ) |  | $ | (13,332 | ) |  | $ | 3,984 |  |  | $ | 6,646 |
Schedule of pre-tax amounts in accumulated other comprehensive loss to be recognized over next fiscal year | The following pre-tax amounts in AOCI as of December 31, 2019 are expected to be recognized as components of net periodic benefit cost (income) in 2020:
| Pension Plans |  | Other Postretirement Benefit Plans
| (Thousands of Dollars)
Actuarial loss | $ | 1,845 |  |  | $ | 137 |
Prior service credit | $ | (2,057 | ) |  | $ | (1,145 | )
Schedule of fair value of plan assets | The major classes of plan assets measured at fair value for the Pension Plan were as follows:
| December 31, 2019
| Level 1 |  | Level 2 |  | Level 3 |  | Total
| (Thousands of Dollars)
Cash equivalent securities | $ | 160 |  |  | $ | — |  |  | $ | — |  |  | $ | 160 |
Equity securities: |  |  |  |  |  |  |
U.S. large cap equity fund (a) | — |  |  | 92,737 |  |  | — |  |  | 92,737 |
International stock index fund (b) | 17,473 |  |  | — |  |  | — |  |  | 17,473 |
Fixed income securities: |  |  |  |  |  |  |
Bond market index fund (c) | 48,666 |  |  | — |  |  | — |  |  | 48,666 |
Total | $ | 66,299 |  |  | $ | 92,737 |  |  | $ | — |  |  | $ | 159,036 |
| December 31, 2018
| Level 1 |  | Level 2 |  | Level 3 |  | Total
| (Thousands of Dollars)
Cash equivalent securities | $ | 608 |  |  | $ | — |  |  | $ | — |  |  | $ | 608 |
Equity securities: |  |  |  |  |  |  |
U.S. large cap equity fund (a) | — |  |  | 70,525 |  |  | — |  |  | 70,525 |
International stock index fund (b) | 13,391 |  |  | — |  |  | — |  |  | 13,391 |
Fixed income securities: |  |  |  |  |  |  |
Bond market index fund (c) | 42,425 |  |  | — |  |  | — |  |  | 42,425 |
Total | $ | 56,424 |  |  | $ | 70,525 |  |  | $ | — |  |  | $ | 126,949 |
(a) | This fund is a low-cost equity index fund not actively managed that tracks the S&P 500. Fair values were estimated using pricing models, quoted prices of securities with similar characteristics or discounted cash flows.
(b) | This fund tracks the performance of the Total International Composite Index.
(c) This fund tracks the performance of the Barclays Capital U.S. Aggregate Bond Index.
Schedule of expected benefit payments | The following benefit payments, which reflect expected future service, as appropriate, are expected to be paid for the years ending December 31:
| Pension Plans |  | Other Postretirement Benefit Plans
| (Thousands of Dollars)
2020 | $ | 9,058 |  |  | $ | 368 |
2021 | $ | 9,859 |  |  | $ | 393 |
2022 | $ | 9,987 |  |  | $ | 428 |
2023 | $ | 10,461 |  |  | $ | 481 |
2024 | $ | 10,825 |  |  | $ | 507 |
Years 2025-2029 | $ | 59,680 |  |  | $ | 3,232 |
Assumptions used to determine the benefit obligations | The weighted-average assumptions used to determine the benefit obligations were as follows:
| Pension Plans |  | Other Postretirement Benefit Plans
| December 31, |  | December 31,
| 2019 |  | 2018 |  | 2019 |  | 2018
Discount rate | 3.34 | % |  | 4.40 | % |  | 3.43 | % |  | 4.53 | %
Rate of compensation increase | 3.51 | % |  | 3.51 | % |  | n/a |  |  | n/a |
Assumptions used to determine the net periodic benefit cost (income) | The weighted-average assumptions used to determine the net periodic benefit cost (income) were as follows:
| Pension Plans |  | Other Postretirement Benefit Plans
| Year Ended December 31, |  | Year Ended December 31,
| 2019 |  | 2018 |  | 2017 |  | 2019 |  | 2018 |  | 2017
Discount rate | 4.40 | % |  | 3.72 | % |  | 4.33 | % |  | 4.53 | % |  | 3.82 | % |  | 4.49 | %
Expected long-term rate of return on plan assets | 6.50 | % |  | 6.50 | % |  | 6.00 | % |  | n/a |  |  | n/a |  |  | n/a |
Rate of compensation increase | 3.51 | % |  | 3.51 | % |  | 3.51 | % |  | n/a |  |  | n/a |  |  | n/a |
Schedule of assumed health care cost trend rates | The assumed health care cost trend rates were as follows:
| December 31,
| 2019 |  | 2018
Health care cost trend rate assumed for next year | 6.84 | % |  | 6.84 | %
Rate to which the cost trend rate was assumed to decrease (the ultimate trend rate) | 5.00 | % |  | 5.00 | %
Year that the rate reaches the ultimate trend rate | 2028 |  |  | 2028 |

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