Employee Benefit Plans

The Company has a defined benefit qualified pension plan and postretirement healthcare benefit plans that cover certain employees of the Motorcycles segment. The Company also has unfunded supplemental employee retirement plan agreements (SERPA) with certain employees which were instituted to replace benefits lost under the Tax Revenue Reconciliation Act of 1993. Service cost is allocated among selling, administrative and engineering expense, cost of goods sold and inventory. Amounts capitalized in inventory are not significant. Non-service cost components of net periodic benefit cost are presented in other income (expense), net. Refer to Note 2 regarding the adoption of ASU 2017-07 for further discussion of the impact on net periodic benefit costs. Components of net periodic benefit costs were as follows (in thousands):



	Three months ended
	April 1, 2018			March 26, 2017
Pension and SERPA Benefits
Service cost	$	8,155		$	7,896
Interest cost	20,590			21,269
Expected return on plan assets	(36,891		)	(35,345		)
Amortization of unrecognized:
Prior service (credit) cost	(106		)	254
Net loss	15,819			10,998
Curtailment loss	1,018			—
Net periodic benefit cost	$	8,585		$	5,072
Postretirement Healthcare Benefits
Service cost	$	1,812		$	1,875
Interest cost	2,897			3,412
Expected return on plan assets	(3,541		)	(3,156		)
Amortization of unrecognized:
Prior service credit	(460		)	(543		)
Net loss	454			815
Net periodic benefit cost	$	1,162		$	2,403

During the three months ended April 1, 2018, the qualified pension plan and certain postretirement healthcare plan assets and obligations were remeasured as a result of a curtailment of benefits related to the planned closure of the Company's motorcycle assembly plant in Kansas City, Missouri, discussed further in Note 4. As a result of the remeasurement, the Company recorded a benefit of $96.4 million before income taxes in other comprehensive income during the three months ended April 1, 2018.

There are no required or planned qualified pension plan contributions for 2018. The Company expects it will continue to make ongoing benefit payments under the SERPA and postretirement healthcare plans.