
	Pension Benefits
(in millions)	2020			2019
Change in benefit obligation:
Benefit obligation, beginning of year	$	17.1		$	15.7
Interest cost	0.5			0.6
Actuarial loss	1.6			1.6
Benefits paid	(0.8)			(0.8)
Benefit obligation, end of year	18.4			17.1
Accumulated benefit obligation	18.4			17.1

Change in plan assets:
Fair value of plan assets, beginning of year	18.0			14.5
Actual gain on plan assets	2.2			2.7
Employer contribution	—			1.6
Benefits paid	(0.8)			(0.8)
Fair value of plan assets, end of year	19.4			18.0
Funded status, end of year	$	1.0		$	0.9

Amounts recognized in the consolidated balance sheets:
Noncurrent asset	$	1.0		$	0.9
Net amount recognized	$	1.0		$	0.9

Amounts recognized in accumulated other comprehensive loss consist of:
Net loss	$	4.9		$	4.9
Net amount recognized	$	4.9		$	4.9

Weighted average assumptions used to determine the benefit obligation:
Discount rate	2.30		%	3.10		%
Rate of compensation increase	N/A			N/A

Tabular disclosure of the change in the benefit obligation, fair value of plan assets, and funded status of pension plans or other employee benefit plans.

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Tabular disclosure of pension and other postretirement benefit arrangements with individual employees, which are generally based on employment contracts between the entity and one or more selected officers or key employees, and which contain a promise by the employer to pay certain amounts at designated future dates, usually including a period after retirement, upon compliance with stipulated requirements. This type of arrangement is distinguished from broader based employee benefit plans as it is usually tailored to the employee. Disclosure also typically includes the amount of related compensation expense recognized during the reporting period and the carrying amount as of the balance sheet date of the related liability.

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Tabular disclosure of the amounts that are recognized in the balance sheet (or statement of financial position) for pension plans and/or other employee benefit plans, showing separately the assets and current and noncurrent liabilities (if applicable) recognized.

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Tabular disclosure of assumption used to determine benefit obligation and net periodic benefit cost of defined benefit plan. Includes, but is not limited to, discount rate, rate of compensation increase, expected long-term rate of return on plan assets and interest crediting rate.

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Tabular disclosure of benefits expected to be paid by pension plans and/or other employee benefit plans in each of the next five fiscal years and in the aggregate for the five fiscal years thereafter.

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