The components of net periodic pension, postretirement benefit and workers’ compensation costs, excluding the service cost for benefits earned, are included in “Net periodic benefit credit, excluding service cost” in the unaudited condensed consolidated statements of operations.

The Company sponsors a qualified pension plan. Annual contributions to the qualified plan are made in accordance with minimum funding standards. Funding decisions also consider certain funded status thresholds defined by the Pension Protection Act of 2006. As of March 31, 2026, the qualified plan was expected to be at or above the Pension Protection Act thresholds. The Company expects to contribute $2.0 million to the qualified plan in 2026 to maintain these thresholds and meet minimum funding requirements.


	Three Months Ended March 31,
		2026		2025
		(Dollars in millions)
Service cost for benefits earned		$	—	$	0.1
Interest cost on accumulated postretirement benefit obligation		1.6		2.0
Expected return on plan assets		—		(0.1)
Amortization of prior service credit		(2.8)		(10.2)

Net periodic postretirement benefit credit		$	(1.2)	$	(8.2)

The Company has established a Voluntary Employees’ Beneficiary Association (VEBA) trust to pre-fund a portion of benefits for non-represented retirees. The Company does not expect to make any discretionary contributions to the VEBA trust in 2026 and plans to utilize a portion of VEBA assets to make certain benefit payments.