XML 23 R13.htm IDEA: XBRL DOCUMENT v3.19.1
Pension and Non-pension Post-retirement Benefits
3 Months Ended
Mar. 31, 2019
Retirement Benefits [Abstract]  
Pension and Non-pension Postretirement Benefits
Pension and Non-pension Post-retirement Benefits

The components of our net pension expense, including the SERP (supplemental employee retirement plan), are as follows:
Three months ended March 31,
 
U.S. Plans
 
Non-U.S. Plans
 
Total
(dollars in thousands)
 
2019
 
2018
 
2019
 
2018
 
2019
 
2018
Service cost
 
$
783

 
$
979

 
$
259

 
$
292

 
$
1,042

 
$
1,271

Interest cost
 
3,382

 
3,165

 
769

 
763

 
4,151

 
3,928

Expected return on plan assets
 
(5,193
)
 
(5,660
)
 

 

 
(5,193
)
 
(5,660
)
Amortization of unrecognized:
 
 
 
 
 
 
 
 
 
 
 
 
Prior service (credit)
 

 

 
(50
)
 
(51
)
 
(50
)
 
(51
)
Actuarial loss
 
1,087

 
1,637

 
103

 
159

 
1,190

 
1,796

Pension expense
 
$
59

 
$
121

 
$
1,081

 
$
1,163

 
$
1,140

 
$
1,284



We have contributed $1.3 million of cash to our pension plans for the three months ended March 31, 2019. Pension contributions for the remainder of 2019 are estimated to be $2.1 million.

The provision for our non-pension, post-retirement, benefit expense consists of the following:
Three months ended March 31,
 
U.S. Plans
 
Non-U.S. Plans
 
Total
(dollars in thousands)
 
2019
 
2018
 
2019
 
2018
 
2019
 
2018
Service cost
 
$
110

 
$
151

 
$

 
$

 
$
110

 
$
151

Interest cost
 
469

 
456

 
9

 
10

 
478

 
466

Amortization of unrecognized:
 
 
 
 
 
 
 
 
 
 
 
 
Prior service (credit)
 
(70
)
 
(71
)
 

 

 
(70
)
 
(71
)
Actuarial (gain)
 
(82
)
 
(52
)
 
(18
)
 
(16
)
 
(100
)
 
(68
)
Non-pension post-retirement benefit expense
 
$
427

 
$
484

 
$
(9
)
 
$
(6
)
 
$
418

 
$
478



Our 2019 estimate of non-pension cash payments is $4.0 million, of which we have paid $1.8 million for the three months ended March 31, 2019.