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Retirement Benefits	9 Months Ended
Retirement Benefits	Sep. 30, 2020
Retirement Benefits [Abstract]
Retirement Benefits	17. RETIREMENT BENEFITS The Company maintains both qualified and non-qualified defined benefit pension plans for its U.S. employees employed prior to April 1, 2010. Generally, the Company computes the benefits based on average earnings over a period prescribed by the plans and credited length of service. The Company’s non-qualified defined benefit pension plan provided compensating pension benefits for participants whose benefits have been curtailed under the qualified plan due to Internal Revenue Code limitations. Effective January 1, 2018, participants of the Company’s non-qualified defined benefit pension plan may no longer accrue additional service benefits. Net periodic benefit cost for U.S. employees included the following components for the periods indicated: Pension Benefits Three Months Ended Nine Months Ended September 30, September 30, (Dollars in thousands) 2020 2019 2020 2019 Service cost $ 2,040 $ 2,064 $ 8,092 $ 6,616 Interest cost 2,562 2,928 7,608 8,788 Expected return on plan assets (5,197) (4,492) (15,591) (14,523) Amortization of net (income) loss 2,462 1,909 6,137 5,111 FAS 88 settlement charge 871 102 871 309 Net periodic benefit cost $ 2,738 $ 2,511 $ 7,117 $ 6,301 Other Benefits Three Months Ended Nine Months Ended September 30, September 30, (Dollars in thousands) 2020 2019 2020 2019 Service cost $ 311 $ 245 $ 763 $ 818 Interest cost 215 245 644 835 Amortization of prior service cost (177) (144) (401) (433) Amortization of net (income) loss - (39) - (39) Net periodic benefit cost $ 349 $ 307 $ 1,006 $ 1,181 The service cost component of net periodic benefit costs is included within other underwriting expenses on the consolidated statement of operations and comprehensive income (loss). In accordance with ASU 2017-07, other staff compensation costs are also primarily recorded within this line item. The Company did no t make any contributions to the qualified pension benefit plan for the three and nine months ended September 30, 2020 and 2019, respectively.