OTHER ITEMS AND CHARGES

9 Months Ended

Sep. 30, 2019

Unusual or Infrequent Items, or Both [Abstract]

Multiemployer Pension Plan

We make contributions to a multiemployer defined benefit pension plan, the New England Teamsters and Trucking Industry Pension Fund (the “Pension Plan”), under the terms of a collective bargaining agreement (“CBA”) that covers certain of our union represented employees. The Pension Plan provides retirement benefits to participants based on their service to contributing employers. We do not administer the Pension Plan. The risks of participating in a multiemployer pension plan are different from a single-employer pension plan in that: (i) assets contributed to the multiemployer pension plan by one employer may be used to provide benefits to employees or former employees of other participating employers; (ii) if a participating employer stops contributing to the plan, the unfunded obligations of the plan may be required to be assumed by the remaining participating employers; and (iii) if we choose to stop participating in our multiemployer Pension Plan, we may be required to pay the plan a withdrawal amount based on the underfunded status of the plan.

In October 2019, we reached an agreement to withdraw from the Pension Plan by entering into Withdrawal and Re-entry Agreements with the Pension Plan. In accordance with FASB ASC 450 - Contingencies, because of our withdrawal from the Pension Plan, we recorded an obligation of $3,194 as of September 30, 2019 and a charge of $3,591 as pension withdrawal expense, offset by a $397 retroactive contribution credit recorded as cost of operations, in the three and nine months ended September 30, 2019. While the withdrawal generates a fixed yearly contingent liability for us for a period of approximately seventeen (17) years, it caps our gross payments at $4,224 significantly reducing our cash exposure from the potential $18,511 withdrawal liability as determined based on a complete withdrawal. As per the Re-entry Agreements and upon withdrawal, we will re-enter the Pension Plan with certainty from a liability perspective. We have not, however, changed the terms of our CBA with Local 170, which remains in effect until June 30, 2020.

Expense from Acquisition Activities and Other Items

In the three and nine months ended September 30, 2019, we recorded charges of $1,097 and $2,237, respectively, associated primarily with acquisition activities. In the three and nine months ended September 30, 2018, we recorded charges of $0 and $211, respectively, associated with the write-off of deferred costs related to the expiration of our shelf registration statement and $581 and $719, respectively, associated with acquisition activities.

Southbridge Landfill Closure Charge (Settlement), Net

In June 2017, we initiated the plan to cease operations of the Southbridge Landfill and later closed it in November 2018 when Southbridge Landfill reached its final capacity. Accordingly, in the three and nine months ended September 30, 2019 and 2018, we recorded charges (settlement) associated with the closure of the Southbridge Landfill as follows:


	Three Months Ended September 30,						Nine Months Ended September 30,
	2019		2018		2019		2018



Charlton settlement charge (1)	$	—	$	—	$	—	$	1,216
Legal and other costs (2)	625		502		2,097		1,044
Recovery on insurance settlement (3)	—		(10,000)		—		(10,000)

Southbridge Landfill closure charge (settlement), net	$	625	$	(9,498)	$	2,097	$	(7,740)

(1)We established a reserve associated with settlement of the Town of Charlton's claim against us. See Note 9, Commitments and Contingencies for additional disclosure.

(2)We incurred legal costs as well as other costs associated with various matters as part of the Southbridge Landfill closure. See Note 9, Commitments and Contingencies for additional disclosure.

(3)We recorded a recovery on an environmental insurance settlement associated with the Southbridge Landfill closure. See Note 9, Commitments and Contingencies for additional disclosure.

Contract Settlement Charge

In the nine months ended September 30, 2018, we recorded a contract settlement charge of $2,100 associated with the termination and discounted buy-out of a commodities marketing and brokerage agreement.

Development Project Charge

In the nine months ended September 30, 2018, we recorded a development project charge of $311 associated with previously deferred costs that were written off as a result of the negative vote in a public referendum relating to the NCES landfill.