Deferred Compensation Benefits (Tables)

12 Months Ended

Dec. 31, 2018

Compensation And Retirement Disclosure [Abstract]

Net periodic pension cost for the years ended December 31, 2018, 2017, and 2016 for the plans is as follows:

Net Periodic Pension Cost	2018			2017			2016
(amounts in thousands)
Service cost	$	340		$	263		$	-
Interest cost		581			553			483
Expected return on assets		(650	)		(597	)		(286	)
Amortization of actuarial loss		287			328			292
Net periodic pension cost	$	558		$	547		$	489

Schedule of Changes in Benefit Obligation

The change in benefit obligation and reconciliation of fair value of plan assets for the years ended December 31, 2018 and 2017 for the ESBP, NDBP, BDBP, and FDBP plans are as follows:

Changes in Benefit Obligation	2018			2017
(amounts in thousands)
Benefit obligation at beginning of period	$	29,498		$	28,460
Service cost		343			263
Interest cost		580			553
Benefits paid		(711	)		(1,066	)
Acquisition		350			—
Actuarial loss (gain)		(821	)		(1,568	)
Effect of exchange rate changes		(1,642	)		2,856
Benefit obligation at end of period		27,597			29,498
Reconciliation of Fair Value of Plan Assets
Fair value of plan assets at beginning of period		17,690			15,379
Actual return on plan assets		365			69
Employer contributions		1,181			1,152
Benefits paid		(1,008	)		(1,052	)
Effect of exchange rate changes		(825	)		2,142
Fair value of plan assets at end of period		17,403			17,690
Accrued benefit cost	$	10,194		$	11,808

Accrued benefit cost for the ESBP, NDBP, BDBP, and FDBP is included in the consolidated balance sheet as follows:

	ESBP			NDBP			BDBP			FDBP
As of December 31, 2018:
Non-current assets	$	—		$	—		$	92		$	—
Current liabilities	$	581		$	—		$	—		$	—
Non-current liabilities	$	4,596		$	4,747		$	—		$	363
Discount rates:
Benefit obligation		3.76	%		1.90	%		1.75	%		1.60	%
Net periodic pension cost		3.06	%		1.80	%		1.65	%		1.45	%
Salary increase rate		—	%		—	%		1.80	%		1.75	%
Expected return on plan assets		—	%		4.00	%		3.25	%		—	%
As of December 31, 2017:
Non-current assets	$	—		$	—		$	96		$	—
Current liabilities	$	659		$	—		$	—		$	—
Non-current liabilities	$	5,750		$	5,495		$	—		$	—
Discount rates:
Benefit obligation		3.06	%		1.80	%		1.62	%		—	%
Net periodic pension cost		3.41	%		1.30	%		1.65	%		—	%
Salary increase rate		—	%		—	%		1.80	%		—	%
Expected return on plan assets		—	%		4.00	%		3.25	%		—	%

Deferred Compensation Benefits Anticipated Benefit Payments

Anticipated benefit payments for the ESBP, NDBP, BDBP, and FDBP expected to be paid in future years are as follows:


(amounts in thousands)
2019	$	818
2020		830
2021		967
2022		906
2023		840
2024 - 2028		5,368
Total	$	9,729