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Non-pension Post-retirement Benefits (Tables)
 12 Months Ended
Dec. 31, 2018
Defined Benefit Plan Disclosure [Line Items]  
Components of Nonpension Postretirement Benefit Obligation
The components of our non-pension, post-retirement, benefit obligation are as follows:
Year ended December 31,
(dollars in thousands)
 
U.S. Plans
 
Non-U.S. Plans
 
Total
 
2018
 
2017
 
2018
 
2017
 
2018
 
2017
Change in accumulated non-pension post-retirement benefit obligation:
 
 
 
 
 
 
 
 
 
 
 
 
Benefit obligation, beginning of year
 
$
52,648

 
$
58,921

 
$
1,295

 
$
1,344

 
$
53,943

 
$
60,265

Service cost
 
604

 
631

 
1

 
1

 
605

 
632

Interest cost
 
1,822

 
2,104

 
38

 
44

 
1,860

 
2,148

Plan participants' contributions
 
512

 
525

 
—

 
—

 
512

 
525

Actuarial gain
 
(5,305
)
 
(5,483
)
 
(106
)
 
(108
)
 
(5,411
)
 
(5,591
)
Exchange rate fluctuations
 
—

 
—

 
(96
)
 
90

 
(96
)
 
90

Benefits paid
 
(4,382
)
 
(4,050
)
 
(65
)
 
(76
)
 
(4,447
)
 
(4,126
)
Benefit obligation, end of year
 
$
45,899

 
$
52,648

 
$
1,067

 
$
1,295

 
$
46,966

 
$
53,943

 
 
 
 
 
 
 
 
 
 
 
 
 
Funded status and accrued benefit cost
 
$
(45,899
)
 
$
(52,648
)
 
$
(1,067
)
 
$
(1,295
)
 
$
(46,966
)
 
$
(53,943
)
Non-pension Post-retirement Benefit Plans  
Defined Benefit Plan Disclosure [Line Items]  
Components of Net Benefit Costs
The provision for our non-pension, post-retirement, benefit expense consists of the following:
Year ended December 31,
(dollars in thousands)
 
U.S. Plans
 
Non-U.S. Plans
 
Total
 
2018
 
2017
 
2018
 
2017
 
2018
 
2017
Service cost
 
$
604

 
$
631

 
$
1

 
$
1

 
$
605

 
$
632

Interest cost on projected benefit obligation
 
1,822

 
2,104

 
38

 
44

 
1,860

 
2,148

Amortization of unrecognized:
 
 
 
 
 
 
 
 
 
 
 
 
Prior service credit
 
(282
)
 
(201
)
 
—

 
—

 
(282
)
 
(201
)
Actuarial gain
 
(209
)
 
(257
)
 
(64
)
 
(59
)
 
(273
)
 
(316
)
Non-pension post-retirement benefit expense (income)
 
$
1,935

 
$
2,277

 
$
(25
)
 
$
(14
)
 
$
1,910

 
$
2,263
Schedule of Assumptions Used
The significant assumptions used for each year and at December 31st were as follows:
 
U.S. Plans
 
Non-U.S. Plans
 
2018
 
2017
 
2018
 
2017
Net periodic benefit expense
 
 
 
 
 
 
 
Discount rate
3.60
%
 
4.05
%
 
3.26
%
 
3.48
%
Non-pension post-retirement benefit obligation
 
 
 
 
 
 
 
Discount rate
4.27
%
 
3.60
%
 
3.52
%
 
3.26
%
Weighted average assumed healthcare cost trend rates
 
 
 
 
 
 
 
Healthcare cost trend rate assumed for next year
6.25
%
 
6.50
%
 
6.25
%
 
6.50
%
Ultimate healthcare trend rate
5.00
%
 
5.00
%
 
5.00
%
 
5.00
%
Year the ultimate healthcare trend rate is reached
2024

 
2024

 
2024

 
2024
Net Accrued Benefit Liability
The total accrued non-pension, post-retirement, benefits liability at December 31st represents unfunded post-retirement benefits and is included in the Consolidated Balance Sheets as follows:
December 31,
(dollars in thousands)
 
2018
 
2017
Non-pension post-retirement benefits (current portion)
 
$
3,951

 
$
4,185

Non-pension post-retirement benefits
 
43,015

 
49,758

Total non-pension post-retirement benefits liability
 
$
46,966

 
$
53,943
Amounts Recognized in Accumulated Other Comprehensive Loss
The cumulative pretax amounts recognized in AOCI as of December 31 are as follows:
December 31,
(dollars in thousands)
 
U.S. Plans
 
Non-U.S. Plans
 
Total
 
2018
 
2017
 
2018
 
2017
 
2018
 
2017
Net actuarial gain
 
$
(5,176
)
 
$
(80
)
 
$
(806
)
 
$
(832
)
 
$
(5,982
)
 
$
(912
)
Prior service credit
 
(980
)
 
(1,262
)
 
—

 
—

 
(980
)
 
(1,262
)
Total credit in AOCI
 
$
(6,156
)
 
$
(1,342
)
 
$
(806
)
 
$
(832
)
 
$
(6,962
)
 
$
(2,174
)
Anticipated Benefit Payments
Non-pension, post-retirement, benefit payments, net of estimated future Medicare Part D subsidy payments and future retiree contributions, are anticipated to be paid as follows:
Fiscal Year
(dollars in thousands)
 
U.S. Plans
 
Non-U.S. Plans
 
Total
2019
 
$
3,888

 
$
146

 
$
4,034

2020
 
$
3,879

 
$
141

 
$
4,020

2021
 
$
3,761

 
$
130

 
$
3,891

2022
 
$
3,746

 
$
120

 
$
3,866

2023
 
$
3,593

 
$
108

 
$
3,701

2024-2028
 
$
15,739

 
$
254

 
$
15,993