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PENSION AND OTHER POST-EMPLOYMENT BENEFITS | 12 Months Ended
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Dec. 31, 2020
Retirement Benefits [Abstract] |
PENSION AND OTHER POST-EMPLOYMENT BENEFITS | PENSION AND OTHER POST-EMPLOYMENT BENEFITS FirstEnergy provides noncontributory qualified defined benefit pension plans that cover substantially all of its employees and non-qualified pension plans that cover certain employees. The plans provide defined benefits based on years of service and compensation levels. Under the cash-balance portion of the pension plan (for employees hired on or after January 1, 2014), FirstEnergy makes contributions to eligible employee retirement accounts based on a pay credit and an interest credit. In addition, FirstEnergy provides a minimum amount of noncontributory life insurance to retired employees in addition to optional contributory insurance. Health care benefits, which include certain employee contributions, deductibles and co-payments, are also available upon retirement to certain employees, their dependents and, under certain circumstances, their survivors. FirstEnergy recognizes the expected cost of providing pension and OPEB to employees and their beneficiaries and covered dependents from the time employees are hired until they become eligible to receive those benefits. FirstEnergy also has obligations to former or inactive employees after employment, but before retirement, for disability-related benefits. FirstEnergy recognizes a pension and OPEB mark-to-market adjustment for the change in the fair value of plan assets and net actuarial gains and losses annually in the fourth quarter of each fiscal year and whenever a plan is determined to qualify for a remeasurement. The remaining components of pension and OPEB expense, primarily service costs, interest on obligations, assumed return on assets and prior service costs, are recorded on a monthly basis. Under the approved bankruptcy settlement agreement discussed above, upon emergence, FES and FENOC employees ceased earning years of service under the FirstEnergy pension and OPEB plans. The emergence on February 27, 2020, triggered a remeasurement of the affected pension and OPEB plans and as a result, FirstEnergy recognized a non-cash, pre-tax pension and OPEB mark-to-market adjustment of approximately $423 million in the first quarter of 2020. The first quarter 2020 pension and OPEB mark-to-market adjustment primarily reflects a 38 bps decrease in the discount rate used to measure benefit obligations from December 31, 2019, partially offset by a slightly higher than expected return on assets. In the fourth quarter 2020, FirstEnergy recognized a $54 million pension and OPEB mark-to-market adjustment, primarily reflecting a 29 bps decrease in the discount rate used to measure benefit obligations from February 27, 2020, partially offset by higher than expected return on assets. Of the $54 million, approximately $21 million was allocated to certain of the Transmission Companies that are expected to be recovered through formula transmission rates. The annual pension and OPEB mark-to-market adjustments for the years ended December 31, 2020, 2019, and 2018 were $477 million (including the $423 million in the first quarter of 2020 described above), $676 million, and $145 million, respectively. Of these amounts, approximately $2 million and $1 million are included in discontinued operations for the years ended December 31, 2019, and 2018, respectively. Furthermore, of these annual pension and OPEB mark-to-market amounts, approximately $40 million, $47 million and $8 million were allocated to certain of the Transmission Companies and expected to be recovered through formula transmission rates, respectively. FirstEnergy’s pension and OPEB funding policy is based on actuarial computations using the projected unit credit method. In January 2018, FirstEnergy satisfied its minimum required funding obligations to its qualified pension plan of $500 million and addressed anticipated required funding obligations through 2020 to its pension plan with an additional contribution of $750 million. On February 1, 2019, FirstEnergy made a $500 million voluntary cash contribution to the qualified pension plan. FirstEnergy expects no required contributions until 2022. Pension and OPEB costs are affected by employee demographics (including age, compensation levels and employment periods), the level of contributions made to the plans and earnings on plan assets. Pension and OPEB costs may also be affected by changes in key assumptions, including anticipated rates of return on plan assets, the discount rates and health care trend rates used in determining the projected benefit obligations for pension and OPEB costs. FirstEnergy uses a December 31 measurement date for its pension and OPEB plans. The fair value of the plan assets represents the actual market value as of the measurement date. FirstEnergy’s assumed rate of return on pension plan assets considers historical market returns and economic forecasts for the types of investments held by the pension trusts. In 2020, FirstEnergy’s qualified pension and OPEB plan assets experienced gains of $1,225 million or 14.7%, compared to gains of $1,492 million, or 20.2% in 2019, and losses of $371 million, or (4.0)% in 2018 and assumed a 7.50% rate of return on plan assets in 2020, 2019 and 2018, which generated $651 million, $569 million and $605 million of expected returns on plan assets, respectively. The expected return on pension and OPEB assets is based on the trusts’ asset allocation targets and the historical performance of risk-based and fixed income securities. The gains or losses generated as a result of the difference between expected and actual returns on plan assets will decrease or increase future net periodic pension and OPEB cost as the difference is recognized annually in the fourth quarter of each fiscal year or whenever a plan is determined to qualify for remeasurement. The expected return on plan assets for 2021 is 7.50%. During 2020, the Society of Actuaries published new mortality tables that include more current data than the RP-2014 tables as well as new improvement scales. An analysis of FirstEnergy pension and OPEB plan mortality data indicated the use of the Pri-2012 mortality table with projection scale MP-2020 was most appropriate. As such, the Pri-2012 mortality table with projection scale MP-2020 was utilized to determine the 2020 benefit cost and obligation as of December 31, 2020 for the FirstEnergy pension and OPEB plans. The impact of using the Pri-2012 mortality table with projection scale MP-2020 resulted in a decrease to the projected benefit obligation of approximately $74 million and $2 million for the pension and OPEB plans, respectively, and was included in the 2020 pension and OPEB mark-to-market adjustment. Effective in 2019, FirstEnergy changed the approach utilized to estimate the service cost and interest cost components of net periodic benefit cost for pension and OPEB plans. Historically, FirstEnergy estimated these components utilizing a single, weighted average discount rate derived from the yield curve used to measure the benefit obligation. FirstEnergy has elected to use a spot rate approach in the estimation of the components of benefit cost by applying specific spot rates along the full yield curve to the relevant projected cash flows, as this provides a better estimate of service and interest costs by improving the correlation between projected benefit cash flows to the corresponding spot yield curve rates. This election was considered a change in estimate and, accordingly, accounted for prospectively, and did not have a material impact on FirstEnergy's financial statements. Service costs, net of capitalization, are reported within Other operating expenses on FirstEnergy’s Consolidated Statements of Income. Non-service costs, other than the pension and OPEB mark-to-market adjustment, which is separately shown, are reported within Miscellaneous income, net, within Other Income (Expense) on FirstEnergy’s Consolidated Statements of Income.
|  | Pension |  | OPEB
Obligations and Funded Status - Qualified and Non-Qualified Plans |  | 2020 |  | 2019 |  | 2020 |  | 2019
|  | (In millions)
Change in benefit obligation: |  |  |  |  |  |  |  |
Benefit obligation as of January 1 |  | $ | 11,050 |  |  | $ | 9,462 |  | $ | 654 |  |  | $ | 608
Service cost |  | 194 |  |  | 193 |  | 4 |  |  | 3
Interest cost |  | 287 |  |  | 373 |  | 15 |  |  | 22
Plan participants’ contributions |  | — |  |  | — |  | 4 |  |  | 4
Plan amendments |  | 9 |  |  | 2 |  | — |  |  | —
Special termination benefits |  | — |  |  | 14 |  | — |  |  | —
Medicare retiree drug subsidy |  | — |  |  | — |  | 1 |  |  | 1
Actuarial loss |  | 1,011 |  |  | 1,535 |  | 41 |  |  | 64
Benefits paid |  | (616) |  |  | (529) |  | (43) |  |  | (48)
Benefit obligation as of December 31 |  | $ | 11,935 |  |  | $ | 11,050 |  | $ | 676 |  |  | $ | 654
Change in fair value of plan assets: |  |  |  |  |  |  |  |
Fair value of plan assets as of January 1 |  | $ | 8,395 |  |  | 6,984 |  | $ | 458 |  |  | 408
Actual return on plan assets |  | 1,165 |  |  | 1,419 |  | 60 |  |  | 73
Company contributions |  | 24 |  |  | 521 |  | 23 |  |  | 21
Plan participants’ contributions |  | — |  |  | — |  | 4 |  |  | 4
Benefits paid |  | (616) |  |  | (529) |  | (43) |  |  | (48)
Fair value of plan assets as of December 31 |  | $ | 8,968 |  |  | $ | 8,395 |  | $ | 502 |  |  | $ | 458
Funded Status: |  |  |  |  |  |  |  |
Qualified plan |  | $ | (2,500) |  |  | (2,203) |  | $ | — |  |  | —
Non-qualified plans |  | (467) |  |  | (452) |  | — |  |  | —
Funded Status (Net liability as of December 31) |  | $ | (2,967) |  |  | $ | (2,655) |  | $ | (174) |  |  | $ | (196)
Accumulated benefit obligation |  | $ | 11,376 |  |  | $ | 10,439 |  |  | $ | — |  |  | $ | — |
Amounts Recognized in AOCI: |  |  |  |  |  |  |  |
Prior service cost (credit) |  | $ | 12 |  |  | $ | 24 |  |  | $ | (39) |  |  | $ | (85) |
Assumptions Used to Determine Benefit Obligations |  |  |  |  |  |  |  |
(as of December 31) |  |  |  |  |  |  |  |
Discount rate |  | 2.67 | % |  | 3.34 | % |  | 2.45 | % |  | 3.18 | %
Rate of compensation increase |  | 4.10 | % |  | 4.10 | % |  | N/A |  | N/A
Cash balance weighted average interest crediting rate |  | 2.57 | % |  | 2.57 | % |  | N/A |  | N/A
Assumed Health Care Cost Trend Rates |  |  |  |  |  |  |  |
(as of December 31) |  |  |  |  |  |  |  |
Health care cost trend rate assumed (pre/post-Medicare) |  | N/A |  | N/A |  | 6.0%-5.5% |  | 6.0%-5.5%
Rate to which the cost trend rate is assumed to decline (the ultimate trend rate) |  | N/A |  | N/A |  | 4.5 | % |  | 4.5 | %
Year that the rate reaches the ultimate trend rate |  | N/A |  | N/A |  | 2028 |  | 2028
Allocation of Plan Assets (as of December 31) |  |  |  |  |  |  |  |
Equity securities |  | 23 | % |  | 29 | % |  | 55 | % |  | 54 | %
Fixed Income |  | 35 | % |  | 36 | % |  | 28 | % |  | 30 | %
Hedge funds |  | 7 | % |  | 9 | % |  | — | % |  | — | %
Insurance-linked securities |  | 4 | % |  | 2 | % |  | — | % |  | — | %
Real estate funds |  | 9 | % |  | 7 | % |  | — | % |  | — | %
Private equity funds |  | 5 | % |  | 4 | % |  | — | % |  | — | %
Cash and short-term securities |  | 17 | % |  | 13 | % |  | 17 | % |  | 16 | %
Total |  | 100 | % |  | 100 | % |  | 100 | % |  | 100 | %
Components of Net Periodic Benefit Costs for the Years Ended December 31, |  | Pension |  | OPEB
| 2020 |  | 2019 |  | 2018 |  | 2020 |  | 2019 |  | 2018
|  | (In millions)
Service cost |  | $ | 194 |  |  | $ | 193 |  |  | $ | 224 |  |  | $ | 4 |  |  | $ | 3 |  |  | $ | 5 |
Interest cost |  | 287 |  |  | 373 |  |  | 372 |  |  | 15 |  |  | 22 |  |  | 25 |
Expected return on plan assets |  | (618) |  |  | (540) |  |  | (574) |  |  | (33) |  |  | (29) |  |  | (31) |
Amortization of prior service costs (credits) (1) |  | 12 |  |  | 7 |  |  | 7 |  |  | (46) |  |  | (36) |  |  | (81) |
Special termination costs (2) |  | — |  |  | 14 |  |  | 31 |  |  | — |  |  | — |  |  | 8 |
One-time termination benefits (3) |  | 8 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Pension & OPEB mark-to-market |  | 463 |  |  | 656 |  |  | 227 |  |  | 14 |  |  | 20 |  |  | (82) |
Net periodic benefit costs (credits) |  | $ | 346 |  |  | $ | 703 |  |  | $ | 287 |  |  | $ | (46) |  |  | $ | (20) |  |  | $ | (156) |
(1) 2020 includes the acceleration of approximately $18 million in net credits as a result of the FES Debtors’ emergence during the first quarter of 2020 and is a component of discontinued operations in FirstEnergy’s Consolidated Statements of Income. (2) Subject to a cap, FirstEnergy agreed to fund a pension enhancement through its pension plan, for voluntary enhanced retirement packages offered to certain FES employees, as well as offer certain other employee benefits. The costs are a component of discontinued operations in FirstEnergy’s Consolidated Statements of Income. (3) Costs represent additional benefits provided to FES and FENOC employees under the approved settlement agreement and are a component of discontinued operations in FirstEnergy’s Consolidated Statements of Income.
Assumptions Used to Determine Net Periodic Benefit Cost for the Years Ended December (1) |  | Pension |  | OPEB
| 2020 |  | 2019 |  | 2018 |  | 2020 |  | 2019 |  | 2018
Service cost weighted-average discount rate (2) |  | 3.60%/3.24% |  | 4.66 | % |  | 3.75 | % |  | 3.63%/3.29% |  | 4.67 | % |  | 3.50 | %
Interest cost weighted-average discount rate (3) |  | 3.27%/2.90% |  | 4.37 | % |  | 3.75 | % |  | 2.71%/2.30% |  | 3.89 | % |  | 3.50 | %
Expected long-term return on plan assets |  | 7.50 | % |  | 7.50 | % |  | 7.50 | % |  | 7.50 | % |  | 7.50 | % |  | 7.50 | %
Rate of compensation increase |  | 4.10 | % |  | 4.10 | % |  | 4.20 | % |  | N/A |  | N/A |  | N/A
(1)Excludes impact of pension and OPEB mark-to-market adjustment. (2) Weighted-average discount rates effect from January 1, 2020, through February 26, 2020, were 3.60% and 3.63% for pension and OPEB service cost, respectively. Discount rates were 3.24% and 3.29% for pension and OPEB service cost, respectively, for the period February 27, 2020 through December 31, 2020. (3) Weighted-average discount rates in effect from January 1, 2020, through February 26, 2020, were 3.27% and 2.71% for pension and OPEB interest cost, respectively. Discount rates were 2.90% and 2.30% for pension and OPEB interest cost, respectively, for the period February 27, 2020, through December 31, 2020. In selecting an assumed discount rate, FirstEnergy considers currently available rates of return on high-quality fixed income investments expected to be available during the period to maturity of the pension and OPEB obligations. The assumed rates of return on plan assets consider historical market returns and economic forecasts for the types of investments held by FirstEnergy’s pension trusts. The long-term rate of return is developed considering the portfolio’s asset allocation strategy. The following tables set forth pension financial assets that are accounted for at fair value by level within the fair value hierarchy. See Note 10, "Fair Value Measurements," for a description of each level of the fair value hierarchy. There were no significant transfers between levels during 2020 and 2019.
|  | December 31, 2020 |  | Asset Allocation
|  | Level 1 |  | Level 2 |  | Level 3 |  | Total |
|  | (In millions) |  |
Cash and short-term securities |  | $ | — |  |  | $ | 1,493 |  |  | $ | — |  |  | $ | 1,493 |  |  | 17 | %
Equities |  | 1,903 |  |  | 162 |  |  | — |  |  | 2,065 |  |  | 23 | %
Fixed income: |  |  |  |  |  |  |  |  |  |
Corporate bonds |  | — |  |  | 2,672 |  |  | — |  |  | 2,672 |  |  | 31 | %
Other(3) |  | — |  |  | 387 |  |  | — |  |  | 387 |  |  | 4 | %
Alternatives: |  |  |  |  |  |  |  |  |  |
Derivatives |  | (13) |  |  | — |  |  | — |  |  | (13) |  |  | — | %
Total (1) |  | $ | 1,890 |  |  | $ | 4,714 |  |  | $ | — |  |  | $ | 6,604 |  |  | 75 | %
Private equity funds (2) |  |  |  |  |  |  |  | 465 |  |  | 5 | %
Insurance-linked securities (2) |  |  |  |  |  |  |  | 323 |  |  | 4 | %
Hedge funds (2) |  |  |  |  |  |  |  | 645 |  |  | 7 | %
Real estate funds (2) |  |  |  |  |  |  |  | 815 |  |  | 9 | %
Total Investments |  |  |  |  |  |  |  | $ | 8,852 |  |  | 100 | %
(1)Excludes $116 million as of December 31, 2020, of receivables, payables, taxes and accrued income associated with financial instruments reflected within the fair value table. (2)Net Asset Value used as a practical expedient to approximate fair value. (3)Includes insurance annuities, bank loans and emerging markets debt.
|  | December 31, 2019 |  | Asset Allocation
|  | Level 1 |  | Level 2 |  | Level 3 |  | Total |
|  | (In millions) |  |
Cash and short-term securities |  | $ | — |  |  | $ | 1,069 |  |  | $ | — |  |  | $ | 1,069 |  |  | 13 | %
Equities |  | 1,532 |  |  | 828 |  |  | — |  |  | 2,360 |  |  | 29 | %
Fixed income: |  |  |  |  |  |  |  |  |  |
Corporate bonds |  | — |  |  | 2,064 |  |  | — |  |  | 2,064 |  |  | 25 | %
Other(3) |  | — |  |  | 880 |  |  | — |  |  | 880 |  |  | 11 | %
Alternatives: |  |  |  |  |  |  |  |  |  |
Derivatives |  | (40) |  |  | — |  |  | — |  |  | (40) |  |  | — | %
Total (1) |  | $ | 1,492 |  |  | $ | 4,841 |  |  | $ | — |  |  | $ | 6,333 |  |  | 78 | %
Private equity funds (2) |  |  |  |  |  |  |  | 342 |  |  | 4 | %
Insurance-linked securities (2) |  |  |  |  |  |  |  | 186 |  |  | 2 | %
Hedge funds (3) |  |  |  |  |  |  |  | 774 |  |  | 9 | %
Real estate funds (2) |  |  |  |  |  |  |  | 584 |  |  | 7 | %
Total Investments |  |  |  |  |  |  |  | $ | 8,219 |  |  | 100 | %
(1)Excludes $176 million as of December 31, 2019, of receivables, payables, taxes and accrued income associated with financial instruments reflected within the fair value table. (2)Net Asset Value used as a practical expedient to approximate fair value. (3)Includes insurance annuities, bank loans and emerging markets debt. As of December 31, 2020, and 2019, the OPEB trust investments measured at fair value were as follows:
|  | December 31, 2020 |  | Asset Allocation
|  | Level 1 |  | Level 2 |  | Level 3 |  | Total |
|  | (In millions) |  |
Cash and short-term securities |  | $ | — |  |  | $ | 84 |  |  | $ | — |  |  | $ | 84 |  |  | 17 | %
Equity investment: |  |  |  |  |  |  |  |  |  |
Domestic |  | 283 |  |  | — |  |  | — |  |  | 283 |  |  | 55 | %
Fixed income: |  |  |  |  |  |  |  |  |  |
Government bonds |  | — |  |  | 104 |  |  | — |  |  | 104 |  |  | 20 | %
Corporate bonds |  | — |  |  | 34 |  |  | — |  |  | 34 |  |  | 7 | %
Mortgage-backed securities (non-government) |  |  |  | 7 |  |  | — |  |  | 7 |  |  | 1 | %
Total (1) |  | $ | 283 |  |  | $ | 229 |  |  | $ | — |  |  | $ | 512 |  |  | 100 | %
(1) Excludes $(10) million as of December 31, 2020, of receivables, payables, taxes and accrued income associated with financial instruments reflected within the fair value table.
|  | December 31, 2019 |  | Asset Allocation
|  | Level 1 |  | Level 2 |  | Level 3 |  | Total |
|  | (In millions) |  |
Cash and short-term securities |  | $ | — |  |  | $ | 72 |  |  | $ | — |  |  | $ | 72 |  |  | 16 | %
Equity investment: |  |  |  |  |  |  |  |  |  |
Domestic |  | 246 |  |  | — |  |  | — |  |  | 246 |  |  | 54 | %
Fixed income: |  |  |  |  |  |  |  |  |  |
Government bonds |  | — |  |  | 100 |  |  | — |  |  | 100 |  |  | 22 | %
Corporate bonds |  | — |  |  | 34 |  |  | — |  |  | 34 |  |  | 7 | %
Mortgage-backed securities (non-government) |  | — |  |  | 5 |  |  | — |  |  | 5 |  |  | 1 | %
Total (1) |  | $ | 246 |  |  | $ | 211 |  |  | $ | — |  |  | $ | 457 |  |  | 100 | %
(1) Excludes $1 million as of December 31, 2019, of receivables, payables, taxes and accrued income associated with financial instruments reflected within the fair value table. FirstEnergy follows a total return investment approach using a mix of equities, fixed income and other available investments while taking into account the pension plan liabilities to optimize the long-term return on plan assets for a prudent level of risk. Risk tolerance is established through careful consideration of plan liabilities, plan funded status and corporate financial condition. The investment portfolio contains a diversified blend of equity and fixed-income investments. Equity investments are diversified across U.S. and non-U.S. stocks, as well as growth, value, and small and large capitalization funds. Other assets such as real estate and private equity are used to enhance long-term returns while improving portfolio diversification. Derivatives may be used to gain market exposure in an efficient and timely manner; however, derivatives are not used to leverage the portfolio beyond the market value of the underlying investments. Investment risk is measured and monitored on a continuing basis through periodic investment portfolio reviews, annual liability measurements and periodic asset/liability studies. Investment markets experienced elevated market volatility during 2020 as a result of the U.S. general election and the COVID-19 pandemic. In order to reduce the effect of market volatility on the plan's funded status and to preserve capital gains experienced during the first half of 2020, approximately $1.4 billion of return-seeking assets were sold (including approximately $800 million of equity securities) during the third quarter of 2020. These assets are expected be reinvested in return seeking investments (including equity securities) during 2021, which will more consistently align the pension and OPEB trust portfolios to the company’s target asset allocations. FirstEnergy’s target asset allocations for its pension and OPEB trust portfolios for 2020 and 2019 are shown in the following table:
Target Asset Allocations
|  | 2020 |  | 2019
Equities |  | 38 | % |  | 38 | %
Fixed income |  | 30 | % |  | 30 | %
Hedge funds |  | 8 | % |  | 8 | %
Real estate |  | 10 | % |  | 10 | %
Alternative investments |  | 8 | % |  | 8 | %
Cash |  | 6 | % |  | 6 | %
|  | 100 | % |  | 100 | %
Taking into account estimated employee future service, FirstEnergy expects to make the following benefit payments from plan assets and other payments, net of participant contributions:
|  |  |  | OPEB
|  | Pension |  | Benefit Payments |  | Subsidy Receipts
|  | (In millions)
2021 |  | $ | 579 |  |  | $ | 49 |  |  | $ | (1) |
2022 |  | 583 |  |  | 47 |  |  | (1) |
2023 |  | 598 |  |  | 46 |  |  | (1) |
2024 |  | 601 |  |  | 45 |  |  | (1) |
2025 |  | 610 |  |  | 44 |  |  | (1) |
Years 2026-2030 |  | 3,129 |  |  | 197 |  |  | (2) |

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