Note 10. Benefit Plans

Pension Plans

Components of Net Periodic Pension Cost:

Net periodic pension cost consisted of the following:



	U.S. Plans						Non-U.S. Plans
	For the Three Months Ended March 31,						For the Three Months Ended March 31,
	2018			2017			2018			2017
	(in millions)
Service cost	$	12		$	12		$	38		$	39
Interest cost	15			15			52			48
Expected return on plan assets	(22		)	(25		)	(117		)	(104		)
Amortization:
Net loss from experience differences	11			8			42			41
Prior service cost/(benefit)	1			1			—			(1		)
Settlement losses and other expenses	7			3			—			1
Net periodic pension cost	$	24		$	14		$	15		$	24

For retired employees who elected lump-sum payments in our U.S. plans, we recorded net settlement losses of $7 million for the three months ended March 31, 2018 and $3 million for the three months ended March 31, 2017.

Employer Contributions:

During the three months ended March 31, 2018, we contributed $1 million to our U.S. pension plans and $143 million to our non-U.S. pension plans, including $107 million to plans in the United Kingdom and Ireland. We make contributions to our pension plans in accordance with local funding arrangements and statutory minimum funding requirements. Discretionary contributions are made to the extent that they are tax deductible and do not generate an excise tax liability.

As of March 31, 2018, over the remainder of 2018, we plan to make further contributions of approximately $38 million to our U.S. plans and approximately $158 million to our non-U.S. plans. Our actual contributions may be different due to many factors, including changes in tax and other benefit laws, significant differences between expected and actual pension asset performance or interest rates.

Postretirement Benefit Plans

Net periodic postretirement health care benefit consisted of the following:



	For the Three Months Ended March 31,
	2018			2017
	(in millions)
Service cost	$	2		$	2
Interest cost	4			4
Amortization:
Net loss from experience differences	4			3
Prior service credit ⁽¹⁾	(10		)	(10		)
Net periodic postretirement health care benefit	$	—		$	(1	)


(1)	For the three months ended March 31, 2018 and March 31, 2017, amortization of prior service credit included an $8 million gain related to a change in the eligibility requirement and a change in benefits to Medicare-eligible participants.

Postemployment Benefit Plans

Net periodic postemployment cost consisted of the following:



	For the Three Months Ended March 31,
	2018			2017
	(in millions)
Service cost	$	2		$	1
Interest cost	1			1
Amortization of net gains	(1		)	(1		)
Net periodic postemployment cost	$	2		$	1