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Employee Benefit Plans | 3 Months Ended
--- | ---
Mar. 31, 2013
Defined Benefit Pension Plans and Defined Benefit Postretirement Plans Disclosure [Abstract] |
EMPLOYEE BENEFIT PLANS |
8. | EMPLOYEE BENEFIT PLANS
The components of net periodic benefit cost related to our defined benefit plans were as follows (in millions) :
| Pension Plans |  | Other Postretirement Benefit Plans
| 2013 |  | 2012 |  | 2013 |  | 2012
Three months ended March 31: |  |  |  |  |  |  |
Service cost | $ | 36 |  |  | $ | 35 |  |  | $ | 3 |  |  | $ | 3 |
Interest cost | 22 |  |  | 23 |  |  | 4 |  |  | 5 |
Expected return on plan assets | (32 | ) |  | (31 | ) |  | — |  |  | — |
Amortization of: |  |  |  |  |  |  |
Prior service cost (credit) | (3 | ) |  | 1 |  |  | (3 | ) |  | (5 | )
Net actuarial loss | 14 |  |  | 8 |  |  | — |  |  | — |
Net periodic benefit cost | $ | 37 |  |  | $ | 36 |  |  | $ | 4 |  |  | $ | 3 |
On February 15, 2013, we announced changes to certain of our U.S. qualified pension plans that cover the majority of our U.S. employees who work in our refining segment and corporate operations. Benefits under our primary pension plan will change from a final average pay formula to a cash balance formula with staged effective dates that commence either on July 1, 2013 or January 1, 2015 depending on the age and service of the affected employees. All final average pay benefits will be frozen as of December 31, 2014, with all future benefits to be earned under the new cash balance formula. These plan amendments resulted in a $328 million decrease to pension liabilities and a related increase to other comprehensive income during the three months ended March 31, 2013. The benefit of this remeasurement will be amortized into income through 2025. As a result of these plan amendments, management has decided to reduce its discretionary contributions to our pension plans by $100 million, resulting in expected contributions to our pension plans of $45 million for 2013. During the three months ended March 31, 2013 and 2012, we contributed $8 million and $10 million, respectively, to our pension plans and $4 million and $4 million, respectively, to our other postretirement benefit plans.

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- Definition The entire disclosure for pension and other postretirement benefits. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 158 -Paragraph 7, 21, 22 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name FASB Staff Position (FSP) -Number FAS106-2 -Paragraph 20, 21, 22 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. 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