Table:
|  | 2019 | 2018 | 2019 | 2018 |
| --- | --- | --- | --- | --- |
| At December 31, |  |  | Change in benefit obligation: | Change in benefit obligation: |
| Benefit obligation at beginning of year | $44,015 | $48,500 | $3,401 | $4,548 |
| Cost of benefits earned (service cost) | — | — | 105 | 119 |
| Interest cost on benefit obligation | 1,802 | 1,673 | 140 | 142 |
| Actuarial losses/(gains) | 3,805 | (3,456) | 84 | (1,206) |
| Benefits paid | (2,686) | (2,702) | (158) | (202) |
| Benefit obligation at year end | 46,936 | 44,015 | 3,572 | 3,401 |
| Change in plan assets: |  |  |  |  |
| Fair value of plan assets at beginning of year | 31,929 | 35,591 | — | — |
| Actual return on plan assets | 6,790 | (1,882) | — | — |
| Employer contributions | 721 | 922 | 158 | 202 |
| Benefits paid | (2,686) | (2,702) | (158) | (202) |
| Fair value of plan assets at year end | 36,754 | 31,929 | — | — |
| Unfunded status at December 31 | $(10,182) | $(12,086) | $(3,572) | $(3,401) |
Paragraphs:
Postretirement Benefit Plans
The Company also provides certain postretirement health care and life insurance benefits to qualifying domestic retirees and their eligible dependents. The health care plan for shore-based employees and their dependents and seagoing licensed deck officers (“Deck Officers”) and their dependents is contributory at retirement, while the life insurance plan for all employees is noncontributory.
In general, postretirement medical coverage is provided to shore-based employees hired prior to January 1, 2005 and all Deck Officers who retire and have met minimum age and service requirements under a formula related to total years of service. The Company no longer provides prescription drug coverage to its retirees or their beneficiaries once they reach age 65.
The Company does not currently fund these benefit arrangements and has the right to amend or terminate the health care and life insurance benefits at any time.
Information with respect to the domestic pension and postretirement benefit plans for which the Company uses a December 31 measurement date, follow:
Question:
In which year was Benefit obligation at beginning of year for pension benefits less than 45,000?
Answer: Because locate and analyze Benefit obligation at beginning of year in row 3, the answer is: 2019.