Note 10. Benefit Plans

Pension Plans

Components of Net Periodic Pension Cost:

Net periodic pension cost for the three months ended March 31, 2014 and 2013 consisted of:


	U.S. Plans						Non-U.S. Plans
	For the Three Months Ended						For the Three Months Ended
	March 31,						March 31,
	2014			2013			2014			2013
	(in millions)

Service cost	$	15		$	17		$	44		$	43
Interest cost		17			15			97			89
Expected return on plan assets		(20	)		(17	)		(123	)		(108	)
Amortization:
Net loss from experience differences		8			14			27			35
Prior service cost		–			1			–			–
Settlement losses		2			3			5			–

Net periodic pension cost	$	22		$	33		$	50		$	59

Employer Contributions:

We make contributions to our U.S. and non-U.S. pension plans primarily to the extent that they are tax deductible and do not generate an excise tax liability. During the three months ended March 31, 2014, we contributed $2 million to our U.S. plans and $137 million to our non-U.S. plans. Based on current tax law, we plan to make further contributions of approximately $8 million to our U.S. plans and approximately $172 million to our non-U.S. plans during the remainder of 2014. However, our actual contributions may differ due to many factors, including changes in tax and other benefit laws or significant differences between expected and actual pension asset performance or interest rates.

Postretirement Benefit Plans

Net postretirement health care costs during the three months ended March 31, 2014 and 2013 consisted of:


	For the Three Months Ended
	March 31,
	2014			2013
	(in millions)

Service cost	$	3		$	4
Interest cost		5			5
Amortization:
Net loss from experience differences		2			3
Prior service credit		(3	)		(3	)

Net postretirement health care costs	$	7		$	9

Postemployment Benefit Plans

Net postemployment costs during the three months ended March 31, 2014 and 2013 consisted of:


	For the Three Months Ended
	March 31,
	2014		2013
	(in millions)

Service cost	$	2	$	2
Interest cost		2		1

Net postemployment costs	$	4	$	3