Ecovyst, Inc. Quarterly report pursuant to Section 13 or 15(d)

Benefit Plans (Tables)

9 Months Ended

Sep. 30, 2019

Components of net periodic expense (benefit) are as follows:

Defined Benefit Pension Plans



	U.S.						Foreign
	Three months ended September 30,						Three months ended September 30,
	2019			2018			2019			2018
Service cost	$	251		$	243		$	780		$	933
Interest cost	2,653			2,395			801			(601		)
Expected return on plan assets	(2,912		)	(3,165		)	(782		)	453
Amortization of net loss	—			—			1			13
Amortization of prior service cost	—			—			6			—
Net periodic expense (benefit)	$	(8	)	$	(527	)	$	806		$	798

	U.S.						Foreign
	Nine months ended September 30,						Nine months ended September 30,
	2019			2018			2019			2018
Service cost	$	751		$	776		$	2,464		$	2,665
Interest cost	7,958			7,137			2,458			2,512
Expected return on plan assets	(8,733		)	(9,515		)	(2,375		)	(2,494		)
Amortization of net loss	—			—			1			38
Amortization of prior service cost	—			—			18			—
Curtailment gain recognized	—			(576		)	—			—
Net periodic expense (benefit)	$	(24	)	$	(2,178	)	$	2,566		$	2,721

Supplemental Retirement Plans



	Three months ended September 30,				Nine months ended September 30,
	2019		2018		2019		2018
Interest cost	$	121	$	110	$	364	$	330
Net periodic expense	$	121	$	110	$	364	$	330