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Post-Employment Benefits | 6 Months Ended
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Jun. 30, 2016
Post-Employment Benefits |
Post-Employment Benefits | Note 11 — Post-Employment Benefits Retirement plans consist of defined benefit, defined contribution, and medical and dental plans. Net cost recognized in continuing operations for the three months and six months ended June 30 for Abbott’s major defined benefit plans and post-employment medical and dental benefit plans is as follows:
|  | Defined Benefit Plans |  | Medical and Dental Plans |
|  | Three Months |  | Six Months |  | Three Months |  | Six Months |
|  | Ended June 30 |  | Ended June 30 |  | Ended June 30 |  | Ended June 30 |
(in millions) |  | 2016 |  | 2015 |  | 2016 |  | 2015 |  | 2016 |  | 2015 |  | 2016 |  | 2015 |
Service cost - benefits earned during the period |  | $ | 67 |  | $ | 68 |  | $ | 134 |  | $ | 150 |  | $ | 6 |  | $ | 6 |  | $ | 13 |  | $ | 15 |
Interest cost on projected benefit obligations |  | 73 |  | 77 |  | 146 |  | 156 |  | 10 |  | 11 |  | 22 |  | 25 |
Expected return on plan assets |  | (143 | ) | (128 | ) | (284 | ) | (257 | ) | (8 | ) | (10 | ) | (17 | ) | (19 | )
Net amortization of: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Actuarial loss, net |  | 31 |  | 42 |  | 63 |  | 89 |  | 3 |  | 1 |  | 9 |  | 10 |
Prior service cost (credit) |  | — |  | — |  | — |  | — |  | (11 | ) | (12 | ) | (22 | ) | (24 | )
Total Cost |  | 28 |  | 59 |  | 59 |  | 138 |  | — |  | (4 | ) | 5 |  | 7 |
Less: Discontinued operations |  | — |  | — |  | — |  | 1 |  | — |  | — |  | — |  | — |
Net cost - continuing operations |  | $ | 28 |  | $ | 59 |  | $ | 59 |  | $ | 137 |  | $ | — |  | $ | (4 | ) | $ | 5 |  | $ | 7 |
Abbott funds its domestic defined benefit plans according to IRS funding limitations. International pension plans are funded according to similar regulations. In the first six months of 2016 and 2015, $524 million and $547 million, respectively, were contributed to defined benefit plans and $9 million and $24 million, respectively, were contributed to the post-employment medical and dental benefit plans.

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- Definition The entire disclosure for postemployment benefits, which may include supplemental unemployment benefits, obligations recognized for all types of benefits provided to former or inactive employees, their beneficiaries, and covered dependents after employment but before retirement. Disclosure may also include discussion that an obligation for postemployment benefits is not accrued in accordance with regulation only because the amount cannot be reasonably estimated. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 712 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=6410195&loc=d3e80090-111668 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 712 -SubTopic 10 -Section 25 -Paragraph 4 -URI http://asc.fasb.org/extlink&oid=6410138&loc=d3e79691-111665 + Details
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