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Benefit Plans
9 Months Ended
Sep. 30, 2022
Retirement Benefits [Abstract]  
Benefit Plans
Note 10. Benefit Plans

Pension Plans

Components of Net Periodic Pension Cost:
Net periodic pension cost/(benefit) consisted of the following:
 U.S. PlansNon-U.S. Plans
 For the Three Months Ended
September 30,
For the Three Months Ended
September 30,
 2022202120222021
 (in millions)
Service cost$$$22 $29 
Interest cost13 10 47 39 
Expected return on plan assets(21)(18)(92)(106)
Amortization:
Net loss from experience differences14 32 
Prior service cost/(benefit)— — (2)
Curtailment credit (1)
— — — (3)
Settlement losses and other expenses— — 
Net periodic pension cost/(benefit)$— $$(9)$(11)
 U.S. PlansNon-U.S. Plans
 For the Nine Months Ended
September 30,
For the Nine Months Ended
September 30,
 2022202120222021
 (in millions)
Service cost$$$77 $99 
Interest cost36 30 135 98 
Expected return on plan assets(57)(54)(279)(319)
Amortization:
Net loss from experience differences13 48 98 
Prior service cost/(benefit)— (1)(5)
Curtailment credit (1)
— — — (17)
Settlement losses and other expenses12 14 — — 
Net periodic pension cost/(benefit)$$$(20)$(46)

(1)During the third quarter of 2021, we terminated our Defined Benefit Pension Scheme in Nigeria. During the second quarter of 2021, we made a decision to freeze our Defined Benefit Pension Scheme in the United Kingdom. As a result, we recognized curtailment credits of $(3 million) for the three months and $(17 million) for the nine months ended September 30, 2021 recorded within benefit plan non-service income. In connection with the United Kingdom plan freeze, we also incurred incentive payment charges and other expenses of $2 million for the three months and $47 million for the nine months ended September 30, 2021 included in operating income.

Employer Contributions:
During the nine months ended September 30, 2022, we contributed $3 million to our U.S. pension plans and $137 million to our non-U.S. pension plans. 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, 2022, we plan to make further contributions of approximately $46 million to our non-U.S. plans for the remainder of 2022. 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. In connection with the discounted long-term liability, we recorded accreted interest of $3 million and $8 million in the three and nine months ended September 30, 2022 and $2 million and $8 million in the three and nine months ended September 30, 2021 within interest and other expense, net. As of September 30, 2022, the remaining discounted withdrawal liability was $348 million, with $15 million recorded in other current liabilities and $333 million recorded in long-term other liabilities.

Postretirement Benefit Plans

Net periodic postretirement health care cost/(benefit) consisted of the following:
 For the Three Months Ended
September 30,
For the Nine Months Ended
September 30,
 2022202120222021
 (in millions)
Service cost$$$$
Interest cost
Amortization:
Net loss from experience differences— — 
Prior service credit— — — 
Net periodic postretirement health care cost/(benefit)$$$$11 

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,
 2022202120222021
 (in millions)
Service cost$$$$
Interest cost
Amortization of net gains(1)(2)(3)(3)
Net periodic postemployment cost$$$$