Employee Benefit Plans

The components of net period benefit cost for the three and six months ended June 30, 2019 and 2018 are as follows:



	Three Months Ended June 30, 2019
	Retirement Income Plan			National Service-Related Pension Plan			Other Post-Retirement Benefits			Superannuation			Total
Components of net periodic benefit cost:	(In thousands)
Service cost	$	—		$	—		$	—		$	18		$	18
Interest cost	397			311			6			13			727
Expected return on plan assets	(440		)	(294		)	—			(19		)	(753		)
Amortization of net loss	377			141			(1		)	—			517
Amortization of prior service cost	—			—			—			9			9
Net pension benefit cost	$	334		$	158		$	5		$	21		$	518



	Three Months Ended June 30, 2018
	Retirement Income Plan			National Service-Related Pension Plan			Other Post-Retirement Benefits		Superannuation			Total
Components of net periodic benefit cost:	(In thousands)
Service cost	$	8		$	20		$	—	$	73		$	101
Interest cost	354			300			5		26			685
Expected return on plan assets	(512		)	(342		)	—		(44		)	(898		)
Amortization of net loss	312			179			—		—			491
Amortization of prior service cost	—			—			—		7			7
Net pension benefit cost	$	162		$	157		$	5	$	62		$	386



	Six Months Ended June 30, 2019
	Retirement Income Plan			National Service-Related Pension Plan			Other Post-Retirement Benefits			Superannuation			Total
Components of net periodic benefit cost:	(In thousands)
Service cost	$	—		$	—		$	—		$	34		$	34
Interest cost	795			622			12			25			1,454
Expected return on plan assets	(880		)	(588		)	—			(37		)	(1,505		)
Amortization of net loss	754			282			(2		)	—			1,034
Amortization of prior service cost	—			—			—			17			17
Net pension benefit cost	$	669		$	316		$	10		$	39		$	1,034



	Six Months Ended June 30, 2018
	Retirement Income Plan			National Service-Related Pension Plan			Other Post-Retirement Benefits		Superannuation			Total
Components of net periodic benefit cost:	(In thousands)
Service cost	$	15		$	39		$	—	$	131		$	185
Interest cost	709			600			10		53			1,372
Expected return on plan assets	(1,024		)	(685		)	—		(89		)	(1,798		)
Amortization of net loss	623			357			—		—			980
Amortization of prior service cost	—			—			—		18			18
Net pension benefit cost	$	323		$	311		$	10	$	113		$	757

The service cost component of defined benefit pension cost and postretirement benefit cost are reported within "Selling, general, and administrative" and all other components of net period benefit cost are presented in "Other (expense) income, net" on the Condensed Consolidated Statements of Operations.

The Company expects to contribute an aggregate of $2.5 million to all plans in 2019.

Multi-Employer Plans

The Company contributes to a number of multi-employer benefit plans under the terms of collective bargaining agreements that cover union-represented employees. These plans generally provide for retirement, death, and/or termination benefits for eligible employees within the applicable collective bargaining units, based on specific eligibility/participation requirements, vesting periods, and benefit formulas.

The New England Teamsters & Trucking Industry Multi-Employer Fund (Fund) was significantly underfunded in accordance with Employee Retirement Income Security Act of 1974 (ERISA) funding standards and, therefore, ERISA required the Fund to develop a Rehabilitation Plan, creating a new fund that minimizes the pension withdrawal liability. As a result, current employers participating in the Fund were given the opportunity to exit the Fund and convert to a new fund. The Company took the option to exit the Fund and convert to the new fund. The Company’s portion of the unfunded liability, estimated at $13.7 million, will be repaid in equal monthly installments of approximately $38,000 over 30 years, interest free. Under the relevant U.S. GAAP standard, a participating employer withdrawing from a multi-employer plan should account for a loss contingency equal to the present value of the withdrawal liability, and amortize difference between such present value and the estimated unfunded liability through interest expense over the repayment period.