Employee Benefit Plans

Components of the net periodic pension and postretirement benefit cost are as follows:



	Successor			Predecessor			Successor			Predecessor
	Three Months Ended June 30, 2018			Three Months Ended June 30, 2017			Six Months Ended June 30, 2018			Six Months Ended June 30, 2017
	Three Months Ended June 30, 2018			Three Months Ended June 30, 2017			Six Months Ended June 30, 2018			Six Months Ended June 30, 2017
Service cost	$	117		$	105		$	234		$	211
Interest cost	1,225			1,211			2,450			2,421
Expected return on assets	(1,971		)	(2,035		)	(3,942		)	(4,069		)
Amortization of prior service cost	—			50			—			100
Amortization of actuarial loss	—			164			—			328
Net periodic pension and postretirement benefit gain	$	(629	)	$	(505	)	$	(1,258	)	$	(1,009	)
Contributions paid	$	—		$	—		$	—		$	356

The Company anticipates making no additional cash contributions to its pension plans in the remainder of 2018.

In the first quarter of 2018, the Company adopted ASU 2017-07, which requires that all net periodic pension and postretirement benefit costs, with the exception of service costs, be included as a component of non-operating income on the Company's Condensed Consolidated Statements of Operations and Comprehensive Loss. Prior to the adoption of ASU 2017-07, the Company reported net periodic pension and postretirement benefit costs as a component of sales, general and administrative expense. As a result of the adoption of ASU No. 2017-07, the Company included the interest cost component of net periodic pension and postretirement benefit costs of $1,225 in interest expense and the expected return on assets component net periodic pension and postretirement benefit costs of $1,971 in other expense (income), net on the Condensed Consolidated Statements of Operations and Comprehensive Loss in the three months ended June 30, 2018 (Successor) and included the interest cost component of net periodic pension and postretirement benefit costs of $2,450 in interest expense and the expected return on assets component net periodic pension and postretirement benefit costs of $3,942 in other expense (income), net on the Condensed Consolidated Statements of Operations and Comprehensive Loss in the six months ended June 30, 2018 (Successor). Prior year amounts have been reclassified to conform to the current year presentation in the Condensed Consolidated Financial Statements (see Note 3 - New Accounting Standards).

The Company was party to a multi-employer pension plan. In connection with the April 2015 restructuring plan, which is now complete, the Company stated its intention to withdraw from the multi-employer pension plan. At June 30, 2018 (Successor), the total estimated liability to withdraw from the plan is $3,340. The current liability associated with the Company's withdrawal from the multi-employer pension plan of $240 is included in accrued and other current liabilities in the Condensed Consolidated Balance Sheet and the long-term liability of $3,100 is included in other noncurrent liabilities in the Condensed Consolidated Balance Sheet.