NON-U.S. EMPLOYEE DEFINED BENEFIT PLANS (Tables)

12 Months Ended

Dec. 31, 2017

Changes in Projected Benefit Obligations, Fair Value of Plan Assets, and Funded Status of Plan

A reconciliation of the changes in the benefit obligations and fair value of the assets of the defined benefit plans for the period from the Merger Date to December 31, 2017, the funded status of the plans and the amounts recognized in the consolidated balance sheet as of December 31, 2017 are as follows (in thousands):



Changes in projected benefit obligations:
Projected benefit obligation at Merger Date	$	10,515
Service cost	68
Interest cost	25
Participant contributions	5
Benefits paid	(3		)
Net actuarial loss on obligation	562
Currency loss	312
Projected benefit obligation at December 31, 2017	$	11,484

Changes in plan assets:
Fair value of plan assets at Merger Date	$	3,776
Actual return on plan assets	(8		)
Employer contributions	22
Participant contributions	5
Additional charges	(4		)
Benefits paid	(3		)
Currency gain	105
Fair value of plan assets at December 31, 2017	$	3,893

Funded status at December 31, 2017	$	(7,591	)

Amounts recognized in accumulated other comprehensive loss consist of:
Net actuarial loss	$	578

Amounts recognized in the consolidated balance sheet consist of:
Accrued compensation and benefits (current pension liability)	$	(67	)
Other long-term liabilities (non-current pension liability)	(7,524		)
Net amount recognized	$	(7,591	)

Schedule of Accumulated Benefit Obligations

Plans with underfunded or non-funded accumulated benefit obligations at December 31, 2017 are as follows (in thousands):



Aggregate projected benefit obligation	$	11,484
Aggregate accumulated benefit obligation	$	7,793
Aggregate fair value of plan assets	$	3,893

Schedule of Net Benefit Costs

Net periodic benefit costs for the period from the Merger Date to December 31, 2017 are as follows (in thousands):



Service cost	$	68
Interest cost	25
Expected return on plan assets	(8		)
Additional charges	4
Net periodic benefit costs	$	89

Schedule of Expected Benefit Payments

Expected benefit payments for the next ten years are as follows:



Years ending December 31,
2018	$	67
2019	68
2020	49
2021	50
2022	50
2023 to 2027	847
	$	1,131

Schedule of Defined Benefit Plan Amounts Recognized in Other Comprehensive Income (Loss)

The change in plan assets and benefit obligations recognized in other comprehensive loss before tax for the period from the Merger Date to December 31, 2017 was as follows (in thousands):



Net loss	$	578

Schedule of Assumptions Used

The principal weighted average assumptions used to determine the benefit obligation at December 31, 2017 are as follows:



Discount rate	1.31	%
Rate of compensation increase	3.38	%

The principal weighted average assumptions used to determine net period benefit cost for the period from the Merger Date to December 31, 2017 are as follows:



Discount rate	1.49	%
Expected long-term return on plan assets	1.23	%
Rate of compensation increase	3.38	%