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

Benefit Plans (Tables)

6 Months Ended

Jun. 30, 2019

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

Defined Benefit Pension Plans



	U.S.						Foreign
	Three months ended June 30,						Three months ended June 30,
	2019			2018			2019			2018
Service cost	$	281		$	223		$	878		$	845
Interest cost	2,798			2,369			824			1,608
Expected return on plan assets	(3,064		)	(3,176		)	(990		)	(1,628		)
Amortization of net loss	—			—			—			12
Amortization of prior service cost	—			—			12			—
Curtailment gain recognized	—			(576		)	—			—
Net periodic expense (benefit)	$	15		$	(1,160	)	$	724		$	837

	U.S.						Foreign
	Six months ended June 30,						Six months ended June 30,
	2019			2018			2019			2018
Service cost	$	500		$	533		$	1,684		$	1,732
Interest cost	5,305			4,741			1,657			3,113
Expected return on plan assets	(5,821		)	(6,350		)	(1,593		)	(2,947		)
Amortization of net loss	—			—			—			25
Amortization of prior service cost	—			—			12			—
Curtailment gain recognized	—			(576		)	—			—
Net periodic expense (benefit)	$	(16	)	$	(1,652	)	$	1,760		$	1,923

Supplemental Retirement Plans