PENSION

Defined Benefit Plan

We provide a noncontributory defined benefit pension plan covering substantially all of our Dutch employees ("Dutch Plan") who were hired prior to 2007. The pension benefit is based on years of service and final pay or career average pay, depending on when the employee began participating. The benefits earned by the employees are immediately vested.

The following table summarizes the components of net periodic pension cost under the Dutch Plan (in thousands):



	Three Months Ended						Nine Months Ended
	September 30,						September 30,
	2018			2017			2018			2017
Service cost	$	359		$	401		$	1,100		$	1,142
Interest cost	308			295			944			838
Expected return on plan assets	(266		)	(249		)	(815		)	(709		)
Amortization of prior service cost	(19		)	(20		)	(58		)	(58		)
Amortization of actuarial loss	84			110			252			330
Net periodic pension cost	$	466		$	537		$	1,423		$	1,543

Upon adoption of ASU 2017-07 ("Improving the Presentation of Net Periodic Pension Cost and Net Periodic Postretirement Benefit Cost") on January 1, 2018, the service cost component of net periodic pension cost is included in cost of sales and cost of services; the interest cost component of net periodic pension cost is included in the line item "interest expense" in the income statement and all other components of net periodic pension cost are included in the line item "other (income) expense, net" in the income statement. During the nine months ended September 30, 2018, we contributed $1.3 million to fund the estimated 2018 premiums on investment contracts held by the Dutch Plan.