Employee benefit plans

Pension and other postretirement plans

The Company has noncontributory defined benefit pension plans and other postretirement benefit plans for certain eligible employees. Components of net periodic benefit cost for the Company's pension and other postretirement benefit plans were as follows:



	Pension Benefits						Other Postretirement Benefits
Three Months Ended June 30,	2016			2015			2016			2015
	(In thousands)
Components of net periodic benefit cost:
Service cost	$	—		$	46		$	374		$	425
Interest cost	4,220			4,206			895			889
Expected return on assets	(5,182		)	(5,753		)	(1,118		)	(1,223		)
Amortization of prior service cost (credit)	—			18			(343		)	(343		)
Amortization of net actuarial loss	1,514			1,813			299			553
Curtailment loss	—			258			—			—
Net periodic benefit cost, including amount capitalized	552			588			107			301
Less amount capitalized	121			53			4			33
Net periodic benefit cost	$	431		$	535		$	103		$	268



	Pension Benefits						Other Postretirement Benefits
Six Months Ended June 30,	2016			2015			2016			2015
	(In thousands)
Components of net periodic benefit cost:
Service cost	$	—		$	86		$	824		$	908
Interest cost	8,610			8,570			1,844			1,803
Expected return on assets	(10,462		)	(11,126		)	(2,267		)	(2,398		)
Amortization of prior service cost (credit)	—			36			(686		)	(685		)
Amortization of net actuarial loss	3,107			3,548			747			1,014
Curtailment loss	—			258			—			—
Net periodic benefit cost, including amount capitalized	1,255			1,372			462			642
Less amount capitalized	202			129			38			62
Net periodic benefit cost	$	1,053		$	1,243		$	424		$	580

Prior to 2013, defined pension plan benefits and accruals for all nonunion and certain union plans were frozen. On June 30, 2015, an additional union plan was frozen. As of June 30, 2015, all of the Company's defined pension plans were frozen. These employees were eligible to receive additional defined contribution plan benefits.

Nonqualified benefit plans

In addition to the qualified plan defined pension benefits reflected in the table, the Company also has unfunded, nonqualified benefit plans for executive officers and certain key management employees that generally provide for defined benefit payments at age 65 following the employee's retirement or to their beneficiaries upon death for a 15-year period. In February 2016, the Company froze the unfunded, nonqualified defined benefit plans to new participants and eliminated upgrades. Vesting for participants not fully vested was retained. The Company's net periodic benefit cost for these plans for the three months ended June 30, 2016, was $1.2 million. The Company's net periodic benefit credit for these plans for the six months ended June 30, 2016, was $700,000, which reflects a curtailment gain of $3.3 million in the first quarter of 2016. The Company's net periodic benefit cost for these plans for the three and six months ended June 30, 2015, was $1.9 million and $3.6 million, respectively.

Multiemployer plans

On September 24, 2014, JTL - Wyoming provided notice to the Operating Engineers Local 800 & WY Contractors Association, Inc. Pension Plan for Wyoming that it was withdrawing from the plan effective October 26, 2014. The plan administrator will determine JTL - Wyoming's withdrawal liability. For the three months ended March 31, 2015, the Company accrued an additional withdrawal liability of approximately $2.4 million. The cumulative withdrawal liability is currently estimated at $16.4 million which has been accrued on the Consolidated Balance Sheets. The assessed withdrawal liability for this plan may be significantly different from the current estimate. Also, this plan's administrator has alleged that JTL - Wyoming owes additional contributions for periods of time prior to its withdrawal, which could affect its final assessed withdrawal liability. JTL - Wyoming disputes the plan administrator's demand for additional contributions, and on February 23, 2016, filed a declaratory judgment action in the United States District Court for the District of Wyoming to resolve the dispute.