v3.25.3
Retirement and Other Postretirement Benefit Plans
9 Months Ended
Sep. 30, 2025
Retirement Benefits [Abstract]  
Retirement and Other Postretirement Benefit Plans

Note 4 Retirement and Other Postretirement Benefit Plans

We maintain qualified and nonqualified defined benefit retirement plans covering certain current and former U.S. and European employees, retirement savings plans covering eligible U.S. and U.K. employees and certain postretirement health care and life insurance benefit plans covering eligible U.S. retirees. We also participate in a union sponsored multi-employer pension plan covering certain U.S. employees with union affiliations.

Defined Benefit Retirement Plans

Net Periodic Benefit Costs

Net periodic benefit costs of our defined benefit retirement plans for the quarters and nine months ended September 30, 2025 and 2024 were as follows:

 

 

Quarters Ended September 30,

 

 

Nine Months Ended September 30,

 

(In millions)

 

2025

 

 

2024

 

 

2025

 

 

2024

 

U.S. Nonqualified Defined Benefit Retirement Plans

 

 

 

 

 

 

 

 

 

 

 

 

Service cost

 

$

 

 

$

 

 

$

 

 

$

 

Interest cost

 

 

0.2

 

 

 

0.3

 

 

 

0.6

 

 

 

0.7

 

Net amortization

 

 

 

 

 

(0.2

)

 

 

 

 

 

(0.4

)

Net periodic benefit cost

 

$

0.2

 

 

$

0.1

 

 

$

0.6

 

 

$

0.3

 

 

(In millions)

 

September 30, 2025

 

 

December 31, 2024

 

Amounts recognized on the balance sheet for U.S. nonqualified defined benefit retirement plans:

 

 

 

 

 

 

Accrued liabilities

 

$

1.3

 

 

$

16.2

 

Other non-current liabilities

 

 

2.8

 

 

 

3.9

 

Total accrued benefit

 

$

4.1

 

 

$

20.1

 

 

 

 

Quarters Ended September 30,

 

 

Nine Months Ended September 30,

 

(In millions)

 

2025

 

 

2024

 

 

2025

 

 

2024

 

European Defined Benefit Retirement Plans

 

 

 

 

 

 

 

 

 

 

 

 

Service cost

 

$

0.1

 

 

$

0.2

 

 

$

0.4

 

 

$

0.5

 

Interest cost

 

 

0.2

 

 

 

0.1

 

 

 

0.4

 

 

 

0.4

 

Expected return on plan assets

 

 

(0.1

)

 

 

 

 

 

(0.1

)

 

 

(0.1

)

Net amortization and deferral

 

 

0.1

 

 

 

0.0

 

 

 

0.2

 

 

 

0.1

 

Net periodic benefit cost

 

$

0.3

 

 

$

0.3

 

 

$

0.9

 

 

$

0.9

 

 

(In millions)

 

September 30, 2025

 

 

December 31, 2024

 

Amounts recognized on the balance sheet for European defined benefit retirement plans:

 

 

 

 

 

 

Accrued liabilities

 

 

1.3

 

 

 

1.0

 

Other non-current liabilities

 

 

13.0

 

 

 

11.9

 

Total accrued benefit

 

$

14.2

 

 

$

12.9

 

 

All costs related to our pensions are included as a component of operating income in our Condensed Consolidated Statements of Operations. For the quarters ended September 30, 2025 and 2024, amounts unrelated to service costs were a charge of $0.4 million and $0.2 million, respectively. For the nine months ended September 30, 2025 and 2024, amounts unrelated to service costs were a charge of $1.1 million and $0.7 million, respectively.

 

Contributions

We generally fund our U.S. non-qualified defined benefit retirement plans when benefit payments are incurred. We contributed approximately $16.2 million in the first nine months of 2025 to cover unfunded benefits, including approximately $15.9 million for a one-time lump sum payment. We expect to contribute a total of $16.5 million in 2025 to cover unfunded benefits.

Contributions to our European defined benefit retirement plans during the nine months ended September 30, 2025 were not material. We plan to contribute approximately $1.3 million during 2025 to our European plans.

Postretirement Health Care and Life Insurance Benefit Plans

Net amortization gain deferral for both the quarters and nine months ended September 30, 2025 and 2024 were not material. Net periodic benefit cost of our post retirement health care and life insurance benefit plans for both the quarters and nine months ended September 30, 2025 and 2024 were immaterial.

 

(In millions)

 

September 30, 2025

 

 

December 31, 2024

 

Amounts recognized on the balance sheet:

 

 

 

 

 

 

Accrued liabilities

 

$

0.2

 

 

$

0.2

 

Other non-current liabilities

 

 

0.7

 

 

 

0.6

 

Total accrued benefit

 

$

0.9

 

 

$

0.8

 

 

 

Amounts contributed in connection with our postretirement plans were immaterial for both the nine months ended September 30, 2025 and 2024. We periodically fund our postretirement plans to pay covered expenses as they are incurred. We expect to contribute approximately $0.2 million in 2025 to cover unfunded benefits.