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Network	1053 - Disclosure - Employee Benefit Plans (Tables) (http://www.arrisgroup.com/taxonomy/role/NotesToFinancialStatementsPensionAndOtherPostretirementBenefitsDisclosureTextBlockTables)
Table	Statement [Table]

Slicers (applies to each fact value in each table cell)

Reporting Entity [Axis]	0001645494 (http://www.sec.gov/CIK)
Legal Entity [Axis]	Entity [Domain]

Statement [Line Items]

Period [Axis]

2016-01-01 - 2016-12-31

Schedule of Change in Projected Benefit Obligations, Fair Value of Plan Assets and the Funded Status of Pension Plan

The following table summarizes the change in projected benefit obligations, fair value of plan assets and the funded status of pension plan for the years ended December 31, 2016 and 2015 (in thousands):


	U.S. Pension Plans						Non-U.S. Pension Plans
	2016			2015			2016			2015
Change in Projected Benefit Obligation:
Projected benefit obligation at beginning of year	$	42,999		$	46,550		$	36,372		$	35,541
Service cost		—			—			703			738
Interest cost		1,751			1,716			614			661
Actuarial (gain) loss		2,024			(3,962	)		81			708
Benefit payments		(1,504	)		(1,305	)		(1,041	)		(1,276	)
Settlements		—			—			(1,626	)		—
Foreign currency		—			—			603			—

Projected benefit obligation at end of year	$	45,270		$	42,999		$	35,706		$	36,372

Change in Plan Assets:
Fair value of plan assets at beginning of year	$	13,516		$	14,585		$	9,232		$	8,923
Actual return on plan assets		751			81			131			236
Company contributions		5,747			155			11,120			1,273
Expenses and benefits paid from plan assets		(1,504	)		(1,305	)		—			(1,200	)
Settlements		—			—			(1,626	)		—
Foreign currency		—			—			154			—

Fair value of plan assets at end of year ⁽¹⁾	$	18,510		$	13,516		$	19,011		$	9,232

Funded Status:
Funded status of plan	$	(26,760	)	$	(29,483	)	$	(16,695	)	$	(27,140	)
Unrecognized actuarial (gain) loss		10,720			9,196			(2,038	)		(4,320	)

Net amount recognized	$	(16,040	)	$	(20,287	)	$	(18,733	)	$	(31,460	)

(1)

In addition to the U.S. pension plan assets, ARRIS has established two rabbi trusts to further fund the pension obligations of the Chief Executive and certain executive officers of $21.2 million as of December 31, 2016 and $18.0 million as of December 31, 2015, and are included in Investments on the Consolidated Balance Sheets.

Schedule of Amounts Recognized in Statement of Financial Position

Amounts recognized in the statement of financial position consist of (in thousands):


	U.S. Pension Plans						Non-U.S. Pension Plans
	2016			2015			2016			2015
Current liabilities	$	(399	)	$	(426	)	$	—		$	—
Noncurrent liabilities		(26,361	)		(29,057	)		(16,695	)		(27,140	)
Accumulated other comprehensive income (loss) ⁽¹⁾		10,720			9,196			(2,038	)		(4,320	)

Total	$	(16,040	)	$	(20,287	)	$	(18,733	)	$	(31,460	)

(1)	The accumulated other comprehensive income on the Consolidated Balance Sheets as of December 31, 2016 and 2015 is presented net of income tax.

Schedule of Changes in Plan Assets and Benefit Obligations Recognized in Other Comprehensive Income (Loss)

Other changes in plan assets and benefit obligations recognized in other comprehensive income (loss) are as follows (in thousands):


	U.S. Pension Plans									Non-U.S. Pension Plans
	2016			2015			2014			2016		2015			2014
Net (gain) loss	$	2,068		$	(3,203	)	$	5,992		$	225	$	813		$	1,077
Amortization of net gain (loss)		(544	)		(834	)		(305	)		248		(529	)		(464	)
Adjustments		—			—			—			1,849		—			—
Foreign currency		—			—			—			31		—			—

Total recognized in other (loss) comprehensive income	$	1,524		$	(4,037	)	$	5,687		$	2,353	$	284		$	613

Schedule of Information for Defined Benefit Plans with Accumulated Benefit Obligations in Excess of Plan Assets

Information for defined benefit plans with accumulated benefit obligations or projected benefit obligation in excess of plan assets as of December 31, 2016 and 2015 is as follows (in thousands):


	U.S. Pension Plans				Non-U.S. Pension Plans
	2016		2015		2016		2015
Accumulated benefit obligation in excess of plan assets:
Accumulated benefit obligation	$	45,269	$	42,999	$	27,551	$	26,966
Fair value of plan assets		18,510		13,516		19,011		9,232
Projected benefit obligation in excess of plan assets:
Projected benefit obligation	$	45,269	$	42,999		35,706	$	36,372
Fair value of plan assets		18,510		13,516		19,011		9,232

Net Periodic Pension Cost

Net periodic pension cost for 2016, 2015 and 2014 for pension and supplemental benefit plans includes the following components (in thousands):


	U.S. Pension Plans									Non-U.S. Pension Plans
	2016			2015			2014			2016			2015			2014
Service cost	$	—		$	—		$	—		$	703		$	738		$	751
Interest cost		1,751			1,716			1,783			614			661			599
Return on assets (expected)		(795	)		(839	)		(874	)		(275	)		(176	)		(166	)
Amortization of net actuarial loss(gain) ⁽¹⁾		544			834			305			(70	)		529			464
Settlement charge		—			—			—			(178	)		—			—
Adjustments		—			—			—			(1,849	)		—			—
Foreign currency		—			—			—			(31	)		—			—

Net periodic pension cost	$	1,500		$	1,711		$	1,214		$	(1,086	)	$	1,752		$	1,648

(1)	ARRIS uses the allowable 10% corridor approach to determine the amount of gains/losses subject to amortization in pension cost. Gains/losses are amortized on a straight-line basis over the average future service of members expected to receive benefits

Assumptions Used

The assumptions used to determine the benefit obligations as of December 31, 2016 and 2015 are as set forth below (in percentage):


	U.S. Pension Plans									Non-U.S. Pension Plans
	2016			2015			2014			2016			2015			2014
Weighted-average assumptions used to determine benefit obligations:
Discount rate		3.90	%		4.15	%		3.75	%		1.30	%		1.70	%		1.90	%
Rate of compensation increase		N/A			N/A			N/A			N/A			N/A			N/A

Weighted-average assumptions used to determine net periodic benefit costs:
Discount rate		4.15	%		3.75	%		4.50	%		1.70	%		1.90	%		1.80	%
Expected long-term rate of return on plan assets		6.00	%		6.00	%		6.00	%		1.60	%		2.00	%		2.00	%
Rate of compensation increase(1)		N/A			N/A			N/A			3.00	%		3.00	%		3.25	%

(1)	Represent an average rate for the non-U.S. pension plans. Rate of compensation increase is 4.00% for indirect labor and 2.00% for direct labor for 2016 and 2015. Rate of compensation increase is 4.50% for indirect labor and 2.00% for direct labor for 2014.

Expected Benefit Payments Related to Defined Benefit Pension Plans

As of December 31, 2016, the expected benefit payments related to the Company’s defined benefit pension plans during the next ten years are as follows (in thousands):


	U.S. Pension Plans		Non-U.S. Pension Plans
2017	$	1,629	$	2,067
2018		16,443		2,486
2019		1,689		2,083
2020		1,809		2,323
2021		1,929		2,489
2022 — 2026		10,152		12,817

Summary of Weighted Average Pension Asset Allocations

The following table summarizes the weighted average pension asset allocations as December 31, 2016 and 2015:


	U.S. Pension Plans
	Target		Actual
	2016	2015	2016			2015
Equity securities	30% - 40%	40% - 45%		30	%		40	%
Debt securities	0% - 5%	0% - 5%		2	%		2	%
Cash and cash equivalents	60% - 70%	50% - 60%		68	%		58	%
	100%	100%		100	%		100	%

Schedule of Pension Plan Assets By Category and By level

The following table summarizes the Company’s U.S. pension plan assets by category and by level (as described in Note 7 of the Notes to the Consolidated Financial Statements) as of December 31, 2016 and 2015 (in thousands):


	December 31, 2016
	Level 1		Level 2		Level 3		Total
Cash and cash equivalents ⁽¹⁾	$	—	$	12,722	$	—	$	12,722
Equity securities ⁽²⁾:
U.S. large cap		1,123		—		—		1,123
U.S. mid cap		1,118		—		—		1,118
U.S. small cap		1,118		—		—		1,118
International		1,685		—		—		1,685
Fixed income securities ⁽³⁾:		743		—		—		743

Total	$	5,787	$	12,722	$	—	$	18,509


	December 31, 2015
	Level 1		Level 2		Level 3		Total
Cash and cash equivalents ⁽¹⁾	$	—	$	7,424	$	—	$	7,424
Equity securities ⁽²⁾:
U.S. large cap		1,330		—		—		1,330
U.S. mid cap		1,160		—		—		1,160
U.S. small cap		1,160		—		—		1,160
International		1,757		—		—		1,757
Fixed income securities ⁽³⁾:		685		—		—		685

Total	$	6,092	$	7,424	$	—	$	13,516

(1)	Cash and cash equivalents, which are used to pay benefits and administrative expenses, are held in a stable value fund.

(2)	Equity securities consist of mutual funds and the underlying investments are indexes. Investments in mutual funds are valued at the net asset value per share multiplied by the number of shares held.

(3)	Fixed income securities consist of bonds securities in mutual funds, and are valued at the net asset value per share multiplied by the number of shares held.