Employee Benefit Plans

The Company provides several types of benefits for its employees, including defined benefit and defined contribution pension plans, workers’ compensation and black lung benefits, and postemployment life insurance. The Company does not participate in any multiemployer plans. The components of net periodic (benefit) expense other than the service cost component for pension, black lung, and life insurance benefits are included in the line item miscellaneous loss, net in the Condensed Consolidated Statements of Operations.

Pension

Effective as of the September 30, 2019 adjusted funding target attainment percentage certification date under Section 436 of the Internal Revenue Code, certain lump sum benefit restrictions were lifted for one of the qualified non-contributory defined benefit pension plans, allowing certain eligible participants the option to elect to receive lump sum benefits which resulted in a partial plan settlement and the accelerated recognition of a portion of the accumulated other comprehensive loss during the three months ended March 31, 2020. Refer to the table below for further information on the partial plan settlement.

The following table details the components of the net periodic (benefit) expense for pension obligations:



	Three Months Ended March 31,
	2020			2019
Interest cost	$	4,735		$	6,616
Expected return on plan assets	(6,812		)	(7,006		)
Amortization of net actuarial loss	469			208
Settlement	1,167			—
Net periodic benefit	$	(441	)	$	(182	)

Black Lung

The following table details the components of the net periodic (benefit) expense for black lung obligations:



	Three Months Ended March 31,
	2020			2019
Service cost	$	579		$	404
Interest cost	898			910
Expected return on plan assets	(13		)	(16		)
Amortization of net actuarial loss	331			45
Net periodic expense	$	1,795		$	1,343

Life Insurance Benefits

The following table details the components of the net periodic (benefit) expense for life insurance benefit obligations:



	Three Months Ended March 31,
	2020			2019
Interest cost	$	84		$	106
Amortization of net actuarial gain	(12		)	(26		)
Net periodic expense	$	72		$	80

Defined Contribution and Profit Sharing Plans

The Company sponsors defined contribution plans to assist its eligible employees in providing for retirement. Generally, under the terms of these plans, employees make voluntary contributions through payroll deductions and the Company makes matching and/or discretionary contributions, as defined by each plan. The Company’s total contributions to these plans for the three months ended March 31, 2020 and 2019 was $5,249 and $15,536, respectively.

Self-Insured Medical Plan

The Company is self-insured for health insurance coverage for all of its active employees. Estimated liabilities for health and medical claims are recorded based on the Company’s historical experience and include a component for incurred but not paid claims. During the three months ended March 31, 2020 and 2019, the Company incurred total expenses of $16,892 and $19,038, respectively, which primarily includes claims processed and an estimate for claims incurred but not paid.