Employee Benefit Plans

The Company provides several types of benefits for its employees, including postemployment life insurance, defined benefit and defined contribution pension plans, and workers’ compensation and black lung benefits. The Company does not participate in any multi-employer plans.

Pension

The Company had $179,444 and $180,802 of pension liability as of March 31, 2019 and December 31, 2018, respectively, with $0 of this liability classified as current as of March 31, 2019 and December 31, 2018.

The following table details the components of the net periodic benefit cost for pension obligations:



	Three Months Ended March 31,
	2019
Interest cost	$	6,616
Expected return on plan assets	(7,006		)
Amortization of net actuarial loss	208
Net periodic benefit	$	(182	)

The components of net periodic benefit cost are included in the line item miscellaneous income, net in the Condensed Consolidated Statements of Operations. As the Company assumed these pension obligations in connection with the Merger, there was no net periodic benefit cost for the three months ended March 31, 2018.

Black Lung

The Company had $91,783 and $92,208 of black lung liability as of March 31, 2019 and December 31, 2018, respectively, with $8,133 of this liability classified as current as of March 31, 2019 and December 31, 2018.

The following table details the components of the net periodic benefit cost for black lung obligations:



	Three Months Ended March 31,
	2019			2018
Service cost	$	404		$	196
Interest cost	910			172
Expected return on plan assets	(16		)	—
Amortization of net actuarial loss	45			48
Net periodic expense	$	1,343		$	416

The components of net periodic benefit cost other than the service cost component are included in the line item miscellaneous income, net in the Condensed Consolidated Statements of Operations.

Life Insurance Benefits

The Company had $11,363 and $11,368 of life insurance benefits liability as of March 31, 2019 and December 31, 2018, respectively, with $787 of this liability classified as current as of March 31, 2019 and December 31, 2018.

The following table details the components of the net periodic benefit cost for life insurance benefit obligations:



	Three Months Ended March 31,
	2019			2018
Interest cost	$	106		$	97
Amortization of net actuarial gain	(26		)	(11		)
Net periodic expense	$	80		$	86

The components of net periodic benefit cost are included in the line item miscellaneous income, net in the Condensed Consolidated Statements of Operations.

Defined Contribution and Profit Sharing Plans

The Company sponsors defined contribution plans to assist its eligible employees in providing for retirement. Generally, under the terms of these plans, employees make voluntary contributions through payroll deductions and the Company makes matching and/or discretionary contributions, as defined by each plan. The Company’s total contributions to these plans for the three months ended March 31, 2019 and 2018 was $15,536 and $5,511, respectively.

Self-Insured Medical Plan

The Company is self-insured for health insurance coverage for all of its active employees. Estimated liabilities for health and medical claims are recorded based on the Company’s historical experience and include a component for incurred but not paid claims. During the three months ended March 31, 2019 and 2018, the Company incurred total expenses of $19,038 and $7,162, respectively, which primarily includes claims processed and an estimate for claims incurred but not paid.