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Employee Benefit Plans (Tables)
 12 Months Ended
Dec. 31, 2017
Pension Plans, Defined Benefit  
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]  
Components of the Net Periodic Pension and Postretirement Benefit Cost
Components of net periodic pension plans (benefit) cost were as follows:
 
Successor
 
 
Predecessor
 
September 1, 2017 through
December 31, 2017
 
 
January 1, 2017 through August 31, 2017
 
Year Ended December 31, 2016
 
 
 
 
Service cost
$
140

 
 
$
260

 
$
377

Interest cost
1,574

 
 
3,194

 
5,182

Expected return on assets
(2,767
)
 
 
(5,425
)
 
(8,139
)
Amortization of prior service cost
—

 
 
133

 
200

Amortization of actuarial loss
—

 
 
631

 
1,832

Net periodic pension plans benefit
$
(1,053
)
 
 
$
(1,207
)
 
$
(548
)
Schedule of Changes in Projected Benefit Obligations
The status of the pension plans were as follows:
 
Successor
 
 
Predecessor
 
September 1, 2017 through
December 31, 2017
 
 
January 1, 2017 through August 31, 2017
 
Year Ended December 31, 2016
 
 
 
 
Change in projected benefit obligation:
 
 
 
 
 
 
Projected benefit obligation at beginning of period
$
159,028

 
 
$
154,680

 
$
162,941

Service cost
140

 
 
260

 
377

Interest cost
1,574

 
 
3,194

 
5,182

Benefit payments
(3,889
)
 
 
(7,282
)
 
(9,459
)
Actuarial loss (gain)
574

 
 
8,176

 
(4,361
)
Projected benefit obligation at end of period
$
157,427

 
 
$
159,028

 
$
154,680

Change in plan assets:
 
 
 
 
 
 
Fair value of plan assets at beginning of period
$
162,929

 
 
$
157,714

 
$
154,506

Actual return on assets
3,376

 
 
11,897

 
12,253

Employer contributions
342

 
 
600

 
414

Benefit payments
(3,889
)
 
 
(7,282
)
 
(9,459
)
Fair value of plan assets at end of period
$
162,758

 
 
$
162,929

 
$
157,714

Funded status – net asset
$
5,331

 
 
$
3,901

 
$
3,034

Amounts recognized in the consolidated balance sheets consist of:
 
 
 
 
 
 
Prepaid pension cost
$
10,745

 
 
$
9,350

 
$
8,501

Accrued liabilities
(378
)
 
 
(370
)
 
(367
)
Pension benefit obligations
(5,036
)
 
 
(5,079
)
 
(5,100
)
Net amount recognized
$
5,331

 
 
$
3,901

 
$
3,034

Pre-tax components of accumulated other comprehensive loss:
 
 
 
 
 
 
Unrecognized actuarial gain (loss)
$
34

 
 
$
—

 
$
(25,665
)
Unrecognized prior service cost
—

 
 
—

 
(517
)
Total
$
34

 
 
$
—

 
$
(26,182
)
Accumulated benefit obligation
$
157,427

 
 
$
158,373

 
$
154,044
Schedule of Assumptions Used
The assumptions used to measure the projected benefit obligations for the Company’s defined benefit pension plans were as follows:
 
Successor
 
 
Predecessor
 
September 1, 2017 through
December 31, 2017
 
 
January 1, 2017 through August 31, 2017
 
Year Ended December 31, 2016
 
 
 
 
Discount rate
3.51 - 3.58%
 
 
3.52 - 3.62%
 
3.70 - 3.83%
Projected annual salary increases
0 - 3.00%
 
 
0 - 3.00%
 
0 - 3.00%
The assumptions used to determine net periodic pension cost were as follows: 
 
Successor
 
 
Predecessor
 
September 1, 2017 through
December 31, 2017
 
 
January 1, 2017 through August 31, 2017
 
Year Ended December 31, 2016
 
 
 
 
Discount rate
3.52 - 3.62%
 
 
3.70 - 3.83%
 
4.00%
Expected long-term rate of return on plan assets
5.00%
 
 
5.25%
 
5.25%
Projected annual salary increases
0 - 3.00%
 
 
0 - 3.00%
 
0 - 3.00%
Schedule of Fair Value of Plan Assets
The fair values of the Company’s pension plan assets fall within the following levels of the fair value hierarchy as of December 31, 2017 (Successor):
 
Level 1
 
Level 2
 
Level 3
 
Total
Fixed income securities (a)
$
16,841

 
$
140,877

 
$
—

 
$
157,718

Investments measured at net asset value
 
 
 
 
 
 
6,567

Accounts payable – pending trades
 
 
 
 
 
 
(1,527
)
Total
 
 
 
 
 
 
$
162,758

(a) Fixed income securities are comprised of corporate bonds (80%), government bonds (12%), government agency securities (3%) and other fixed income securities (5%).
The fair values of the Company’s pension plan assets fall within the following levels of the fair value hierarchy as of December 31, 2016 (Predecessor):
 
Level 1
 
Level 2
 
Level 3
 
Total
Fixed income securities (b)
$
16,427

 
$
142,486

 
$
—

 
$
158,913

Investments measured at net asset value
 
 
 
 
 
 
5,455

Accounts payable – pending trades
 
 
 
 
 
 
(6,654
)
Total
 
 
 
 
 
 
$
157,714


(b) Fixed income securities are comprised of corporate bonds (87%), government bonds, (4%) government agency securities (2%) and other fixed income securities (7%).
Schedule of Expected Benefit Payments
The estimated future pension benefit payments are:
2018
$
10,563

2019
10,670

2020
10,730

2021
10,748

2022
10,561

2023 — 2027
49,917
Other Postretirement Benefit Plan  
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]  
Components of the Net Periodic Pension and Postretirement Benefit Cost
Components of net periodic postretirement plan benefit were as follows:
 
Successor
 
 
Predecessor
 
September 1, 2017 through
December 31, 2017
 
 
January 1, 2017 through August 31, 2017
 
Year Ended December 31, 2016
 
 
 
 
Service cost
$
12

 
 
$
22

 
$
71

Interest cost
12

 
 
33

 
65

Amortization of actuarial gain
—

 
 
(193
)
 
(209
)
Net periodic postretirement plan gain (cost)
$
24

 
 
$
(138
)
 
$
(73
)
Schedule of Changes in Projected Benefit Obligations
The status of the postretirement plan was as follows:
 
Successor
 
 
Predecessor
 
September 1, 2017 through
December 31, 2017
 
 
January 1, 2017 through August 31, 2017
 
Year Ended December 31, 2016
 
 
 
 
Change in accumulated postretirement benefit obligations:
 
 
 
 
 
 
Accumulated postretirement benefit obligation at beginning of period
$
1,490

 
 
$
1,564

 
$
2,427

Service cost
12

 
 
22

 
71

Interest cost
12

 
 
33

 
65

Benefit payments
(78
)
 
 
(156
)
 
(240
)
Actuarial loss (gain)
2

 
 
27

 
(759
)
Accumulated postretirement benefit obligation at end of period
$
1,438

 
 
$
1,490

 
$
1,564

Funded status – net liability
$
(1,438
)
 
 
$
(1,490
)
 
$
(1,564
)
Amounts recognized in the consolidated balance sheets consist of:
 
 
 
 
 
 
Accrued liabilities
$
(97
)
 
 
$
(143
)
 
$
(234
)
Postretirement benefit obligations
(1,341
)
 
 
(1,347
)
 
(1,330
)
Net amount recognized
$
(1,438
)
 
 
$
(1,490
)
 
$
(1,564
)
Pre-tax components of accumulated other comprehensive loss:
 
 
 
 
 
 
Unrecognized actuarial (loss) gain
$
(1
)
 
 
$
—

 
$
2,574

Total
$
(1
)
 
 
$
—

 
$
2,574
Schedule of Assumptions Used
The weighted average discount rate used to determine the net periodic postretirement benefit costs and the accumulated postretirement benefit obligations were as follows:
 
Successor
 
 
Predecessor
 
September 1, 2017 through
December 31, 2017
 
 
January 1, 2017 through August 31, 2017
 
Year Ended December 31, 2016
 
 
 
 
Net periodic postretirement benefit costs
3.61%
 
 
3.42%
 
3.50%
Accumulated postretirement benefit obligations
3.45%
 
 
3.45%
 
3.61%
Schedule of Assumed Health Care Cost and Trend Rates for Medical Plans
The assumed health care cost trend rates for medical plans were as follows:
 
Successor
 
 
Predecessor
 
September 1, 2017 through
December 31, 2017
 
 
January 1, 2017 through August 31, 2017
 
Year Ended December 31, 2016
 
 
 
 
Medical cost trend rate
5.50%
 
 
6.00%
 
6.00%
Ultimate medical cost trend rate
5.00%
 
 
5.00%
 
5.00%
Year ultimate medical cost trend rate will be reached
2019
 
 
2019
 
2019