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

Benefit Plans (Tables)

9 Months Ended

Sep. 30, 2018

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,
	2018			2017			2018			2017
Service cost	$	243		$	305		$	933		$	859
Interest cost	2,395			2,536			(601		)	1,339
Expected return on plan assets	(3,165		)	(3,061		)	453			(1,111		)
Amortization of net loss	—			—			13			—
Net periodic expense (benefit)	$	(527	)	$	(220	)	$	798		$	1,087


	U.S.						Foreign
	Nine months ended September 30,						Nine months ended September 30,
	2018			2017			2018			2017
Service cost	$	776		$	914		$	2,665		$	2,642
Interest cost	7,137			7,608			2,512			4,024
Expected return on plan assets	(9,515		)	(9,183		)	(2,494		)	(3,329		)
Amortization of net less	—			—			38			—
Curtailment gain recognized	(576		)	—			—			—
Net periodic expense (benefit)	$	(2,178	)	$	(661	)	$	2,721		$	3,337

Supplemental Retirement Plans



	Three months ended September 30,				Nine months ended September 30,
	2018		2017		2018		2017
Interest cost	$	110	$	123	$	330	$	370
Net periodic expense	$	110	$	123	$	330	$	370