Benefit Plans (Tables)

12 Months Ended

Dec. 31, 2017

The net periodic benefit cost for those entities with pension plans was as follows:



For the years ended December 31,	2017			2016			2015
Service cost	$	3,233		$	3,921		$	6,021
Interest	953			1,036			1,387
Expected return on assets	(6		)	(144		)	(400		)
Amortization of prior service costs	22			279			903
Recognition of actuarial items	963			673			(27		)
Curtailment gain	(228		)	—			—
Net periodic benefit cost	$	4,937		$	5,765		$	7,884

Summary of weighted average assumptions

The weighted average assumptions were as follows:



For the years ended December 31,	2017	2016	2015
Discount rate for obligations	3.00-11.60%	2.50-11.60%	0.75-10.10%
Discount rate for net periodic benefit costs	2.50-11.60%	0.75-10.10%	1.00-9.75%
Rate of compensation increases	2.50-14.00%	2.50-13.00%	2.00-13.00%
Expected return in plan assets	2.50%	2.50%	0.75%

Summary of change in projected benefit obligations, in plan assets and funded (unfunded) status

The change in PBO, change in plan assets and funded (unfunded) status for those entities with pension plans were as follows:



For the years ended December 31,	2017			2016
Change in PBO:
PBO at beginning of year	$	12,207		$	70,417
Service cost	3,233			3,921
Interest	953			1,036
Actuarial loss	1,307			1,361
Benefits paid by plan	(1,389		)	(2,045		)
Participants contributions	—			1,024
Curtailment gain	(228		)	(18,474		)
Settlements	—			(44,234		)
Administrative expenses	—			—
Foreign exchange	196			(799		)
PBO at end of year	$	16,279		$	12,207
Change in plan assets:
Fair value of assets at beginning of year	243			42,000
Actual return on assets	20			359
Employer contributions	103			1,369
Participant contributions	—			1,025
Benefits paid by plan	(69		)	(449		)
Administrative expenses	—			—
Settlements	—			(44,234		)
Foreign exchange	—			173
Fair value of assets at end of year	$	297		$	243
Unfunded status	$	15,982		$	11,964

Actuarial loss	$	871		$	849
Prior service cost	—			20
Amount recognized in AOCI, pre-tax	$	871		$	869

Accumulated benefit obligation	$	8,161		$	7,266

Schedule of estimated future benefit payments

The Company estimates that employer contributions to plan assets during 2018 will be approximately the same as during the year ended December 31, 2017. The estimated future benefit payments for the next 10 fiscal years are as follows:



For the year ending December 31,
2018	$	1,907
2019	1,852
2020	943
2021	1,120
2022	1,162
2023 through 2027	7,603