14.	Postretirement Medical Benefits

We provided, and continue to provide, certain medical and dental care benefits to eligible retired U.S. and Canadian employees. Under the U.S. plan, for non-union employees, a Health Reimbursement Account (“HRA”) was established beginning January 1, 2009 for each qualified U.S. retiree. Annually, and through the year ended December 31, 2016, a fixed amount was credited into the HRA to cover both medical and dental costs for all current and future eligible retirees. Under the Canadian plan, retiree medical and dental benefits were funded using insurance contracts. Premiums under the insurance contracts were funded on a pay-as-you-go basis. The postretirement medical plans to substantially all eligible U.S. and Canadian employees terminated on December 31, 2016. For U.S. plan participants, balances in the HRA accounts at December 31, 2016 will remain available for use until December 31, 2018. Any remaining balance at December 31, 2018 will be forfeited. Postretirement medical and dental benefits to eligible employees will continue to be provided to the 24 former union employees in the U.S.

The benefit obligation, funded status, and amounts recognized in the consolidated financial statements for our postretirement medical benefit plans as of and for the years ended December 31, 2017 and 2016, were as follows (in thousands):

	Postretirement Benefit Plans
	U.S. Plan						Canadian Plan
	2017			2016			2017		2016
Change in benefit obligation:
Benefit obligation at beginning of year	$	1,574		$	2,928		$	—	$	74
Service cost		—			—			—		—
Interest cost		8			11			—		2
Benefits paid		(429	)		(831	)		—		(17	)
Actuarial gain		(481	)		(534	)		—		(9	)
Translation adjustment & other		—			—			—		(50	)
Benefit obligation at end of year	$	672		$	1,574		$	—	$	—
(Unfunded) status of the plans	$	(672	)	$	(1,574	)	$	—	$	—

	Postretirement Benefit Plan
	U.S. Plan
	2017			2016
Amounts recognized in the balance sheet:
Accrued postretirement benefit liabilities	$	672		$	1,574
Accumulated other comprehensive (income) loss (pre-tax) related to:
Unrecognized net actuarial losses (gains)		(194	)		(374	)
Unrecognized prior service cost (credit)		—			—

The estimated net gain that is expected to be amortized from accumulated other comprehensive income into postretirement medical benefits cost during 2018 is not material.

Net periodic benefit cost related to our plans includes the following components (in thousands):

	December 31,
U.S. postretirement plan:	2017			2016			2015
Service cost	$	—		$	—		$	—
Interest cost		8			11			24
Actuarial net (gain) loss		(661	)		809			1,548
Net periodic benefit cost (credit)	$	(653	)	$	820		$	1,572

Canadian postretirement plan:
Service cost	$	—		$	—		$	—
Interest cost		—			2			3
Amortization of prior service cost		—			(54	)		(112	)
Actuarial net gain		—			(46	)		(22	)
Net periodic benefit cost (credit)	$	—		$	(98	)	$	(131	)
Total net periodic benefit cost (credit)	$	(653	)	$	722		$	1,441

Actuarial assumptions used to determine costs and benefit obligations related to our U.S. postretirement plan are as follows:

	December 31,
	2017			2016			2015
Discount rate		0.0	%		0.0	%		0.0	%

Actuarial assumptions used to determine costs and benefit obligations related to our Canadian postretirement plan are as follows:

	December 31,
	2017		2016			2015
Discount rates		N/A		3.00	%		3.00	%
Current medical cost trend rate		N/A		N/A			5.71	%
Ultimate medical cost trend rate		N/A		N/A			5	%
Year trend rate declines to ultimate		N/A		N/A			2017

The Company’s discount rates are determined by considering current yield curves representing high quality, long-term fixed income instruments. We set our discount rate for the U.S. plan based on a review of the Citigroup Pension Discount Curve and the duration of expected payments in the plan. We set our discount rate for the Canadian plan based upon similar benchmarks in Canada.

The following benefit payments which reflect expected future service, as appropriate, are expected to be paid (in thousands):

2018	$	440
2019		42
2020		38
2021		33
2022		29
Years 2023 – 2027		91

A one-percentage-point change in assumed health care cost trend rates would not have a material impact on our plans for 2018.