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Benefit Plans
9 Months Ended
Sep. 30, 2020
Retirement Benefits [Abstract]  
Benefit Plans
Note 10. Benefit Plans

Pension Plans

Components of Net Periodic Pension Cost:
Net periodic pension cost consisted of the following:
 U.S. PlansNon-U.S. Plans
 For the Three Months Ended
September 30,
For the Three Months Ended
September 30,
 2020201920202019
 (in millions)
Service cost$$10 $30 $30 
Interest cost12 15 37 49 
Expected return on plan assets(19)(22)(100)(99)
Amortization:
Net loss from experience differences29 36 
Prior service cost/(benefit)— (2)(2)
Settlement losses and other expenses (1)
— — 
Net periodic pension cost$$17 $(6)$14 
 U.S. PlansNon-U.S. Plans
 For the Nine Months Ended
September 30,
For the Nine Months Ended
September 30,
 2020201920202019
 (in millions)
Service cost$$28 $89 $91 
Interest cost38 46 110 151 
Expected return on plan assets(58)(66)(295)(303)
Amortization:
Net loss from experience differences13 19 86 111 
Prior service cost/(credit)(5)(5)
Settlement losses and other expenses (1)
15 13 
Net periodic pension cost$13 $41 $(13)$48 
(1)In connection with our Simplify to Grow Program, settlement losses and other expenses were less than $1 million for the three months and $4 million for the nine months ended September 30, 2020 and $2 million for the three months and $7 million for the nine months ended September 30, 2019. These losses were recorded within benefit plan non-service income on our condensed consolidated statements of earnings.
Employer Contributions:
During the nine months ended September 30, 2020, we contributed $12 million to our U.S. pension plans and $147 million to our non-U.S. pension plans, including $70 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 September 30, 2020, over the remainder of 2020, we plan to make further contributions of approximately $4 million to our U.S. plans and approximately $43 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.

Multiemployer Pension Plans:
On July 11, 2019, we received an undiscounted withdrawal liability assessment related to our complete withdrawal from the Bakery and Confectionery Union and Industry International Pension Fund totaling $526 million requiring pro-rata monthly payments over 20 years. We began making monthly payments during the third quarter of 2019. Within selling, general and administrative expenses, we recorded a $35 million ($26 million net of tax) adjustment in the three months ended June 30, 2019 related to the discounted withdrawal liability. We recorded accreted interest of $3 million and $9 million for the three and nine months ended September 30, 2020 and an immaterial amount for the three and nine months ended September 30, 2019 on the long-term liability within interest and other expense, net. As of September 30, 2020, the remaining discounted withdrawal liability was $379 million, with $14 million recorded in other current liabilities and $365 million recorded in long-term other liabilities.

Postretirement Benefit Plans

Net periodic postretirement health care benefit consisted of the following:
 For the Three Months Ended
September 30,
For the Nine Months Ended
September 30,
 2020201920202019
 (in millions)
Service cost$$$$
Interest cost11 
Amortization:
Net loss from experience differences
Prior service credit(8)(10)(23)(29)
Net periodic postretirement health care benefit$(3)$(3)$(5)$(9)

Postemployment Benefit Plans

Net periodic postemployment cost consisted of the following:
 For the Three Months Ended
September 30,
For the Nine Months Ended
September 30,
 2020201920202019
 (in millions)
Service cost$$$$
Interest cost
Amortization of net gains(1)(1)(3)(2)
Net periodic postemployment cost$$$$