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Benefit Plans
9 Months Ended
Sep. 30, 2023
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,
 2023202220232022
 (in millions)
Service cost$— $$13 $22 
Interest cost16 13 76 47 
Expected return on plan assets(24)(21)(101)(92)
Amortization:
Net loss from experience differences— 10 14 
Prior service cost
— — — 
Settlement losses and other expenses— — 
Net periodic pension (benefit)
$(3)$— $(2)$(9)
 U.S. PlansNon-U.S. Plans
 For the Nine Months Ended
September 30,
For the Nine Months Ended
September 30,
 2023202220232022
 (in millions)
Service cost$$$40 $77 
Interest cost48 36 228 135 
Expected return on plan assets(73)(57)(303)(279)
Amortization:
Net loss from experience differences— 31 48 
Prior service cost/(benefit)— (1)
Settlement losses and other expenses13 12 — — 
Net periodic pension (benefit)/cost$(9)$$(4)$(20)

Employer Contributions
During the nine months ended September 30, 2023, we contributed $3 million to our U.S. pension plans and $90 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, 2023, we plan to make further contributions of approximately $3 million to our U.S. plans and $29 million to our non-U.S. plans for the remainder of 2023. 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 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 for the three and nine months ended September 30, 2023 and $3 million and $8 million for the three and nine months ended September 30, 2022, within interest and other expense, net. As of September 30, 2023, the remaining discounted withdrawal liability was $332 million, with $15 million recorded in other current liabilities and $317 million recorded in long-term other liabilities.

Postretirement and Postemployment Benefit Plans
The net periodic postretirement (benefit)/cost was $(2) million and $(4) million for the three and nine months ended
September 30, 2023 and $3 million and $9 million for the three and nine months ended September 30, 2022. The net periodic postemployment cost was $2 million and $3 million for the three and nine months ended September 30, 2023 and $1 million and $2 million for the three and nine months ended September 30, 2022.