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

Benefit Plans (Tables)

6 Months Ended

Jun. 30, 2018

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,
	2018			2017			2018			2017
Service cost	$	223		$	304		$	845		$	941
Interest cost	2,369			2,536			1,608			1,254
Expected return on plan assets	(3,176		)	(3,061		)	(1,628		)	(923		)
Amortization of net loss	—			—			12			—
Curtailment gain recognized	(576		)	—			—			—
Net periodic expense (benefit)	$	(1,160	)	$	(221	)	$	837		$	1,272


	U.S.						Foreign
	Six months ended June 30,						Six months ended June 30,
	2018			2017			2018			2017
Service cost	$	533		$	609		$	1,732		$	1,783
Interest cost	4,741			5,072			3,113			2,685
Expected return on plan assets	(6,350		)	(6,122		)	(2,947		)	(2,217		)
Amortization of net less	—			—			25			—
Curtailment gain recognized	(576		)	—			—			—
Net periodic expense (benefit)	$	(1,652	)	$	(441	)	$	1,923		$	2,251

Supplemental Retirement Plans