
(In thousands)	2020		2019
Change in benefit obligation:
Benefit obligation at beginning of year	$	6,946	$	7,308
Service cost	31		26
Interest cost	37		54
Actuarial (gain) loss	137		471
Benefits paid	(322)		(636)
Curtailment	—		(346)
Other	—		—
Foreign exchange impact	449		69
Benefit obligation at end of year	7,278		6,946
Change in plan assets:
Fair value of plan assets at beginning of year	910		835
Return on plan assets	31		35
Employer contributions	73		93
Benefits paid	(41)		(63)
Foreign exchange impact	69		10
Fair value of plan assets at end of year	1,042		910
Funded status:
Plan assets less than benefit obligation - Net amount recognized	$	(6,236)	$	(6,036)

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Tabular disclosure of the major categories of plan assets of pension plans and/or other employee benefit plans. This information may include, but is not limited to, the target allocation of plan assets, the fair value of each major category of plan assets, and the level within the fair value hierarchy in which the fair value measurements fall.

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Tabular disclosure of the amounts that are recognized in the balance sheet (or statement of financial position) for pension plans and/or other employee benefit plans, showing separately the assets and current and noncurrent liabilities (if applicable) recognized.

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Tabular disclosure of assumption used to determine benefit obligation and net periodic benefit cost of defined benefit plan. Includes, but is not limited to, discount rate, rate of compensation increase, expected long-term rate of return on plan assets and interest crediting rate.

+ References

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