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PENSION AND OTHER POST-EMPLOYMENT BENEFITS | 12 Months Ended
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Dec. 31, 2023
Retirement Benefits [Abstract] |
PENSION AND OTHER POST-EMPLOYMENT BENEFITS | PENSION AND OTHER POSTEMPLOYMENT 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. On May 9, 2023, FirstEnergy announced a voluntary retirement program for eligible non-bargaining employees, known as the PEER. More than 65% of eligible employees, totaling approximately 450 employees, accepted the PEER, which included lump sum compensation equivalent to severance benefits, healthcare continuation costs and a temporary pension enhancement. Most PEER participating employees departed in 2023. The temporary pension enhancement and healthcare continuation costs are classified as special termination costs within net periodic benefit costs (credits). In addition to the PEER, FirstEnergy notified and involuntarily separated approximately 90 employees on May 9, 2023. Management expects the cost savings resulting from these initiatives to support FirstEnergy’s growth plans. FirstEnergy’s pension funding policy is based on actuarial computations using the projected unit credit method. On May 12, 2023, FirstEnergy made a $750 million voluntary cash contribution to the qualified pension plan. FirstEnergy does not currently expect to have a required contribution to the pension plan until 2028, which based on various assumptions, including an expected rate of return on assets of 8.0%, is expected to be approximately $260 million. However, FirstEnergy may elect to contribute to the pension plan voluntarily. 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 or whenever a plan is determined to qualify for a remeasurement. The fair value of the plan assets represents the actual market value as of the measurement date.
Actuarial Assumptions |  | Pension |  | OPEB
| 2023(2) |  | 2022 |  | 2021 |  | 2023(2) |  | 2022 |  | 2021
Assumptions Related to Benefit Obligations: |  |  |  |  |  |  |  |  |  |  |  |
Discount rate |  | 5.05 | % |  | 5.23 | % |  | 3.02 | % |  | 4.97 | % |  | 5.16 | % |  | 2.84 | %
Rate of compensation increase |  | 4.30 | % |  | 4.30 | % |  | 4.10 | % |  | N/A |  | N/A |  | N/A
Cash balance weighted average interest crediting rate |  | 4.94 | % |  | 4.04 | % |  | 2.57 | % |  | N/A |  | N/A |  | N/A
Assumptions Related to Benefit Costs:(1) |  |  |  |  |  |  |  |  |  |  |  |
Effective rate for interest on benefit obligations |  | 5.10% / 4.80% |  | 2.44 | % |  | 1.94 | % |  | 5.06 | % |  | 2.18 | % |  | 1.66 | %
Effective rate for service costs |  | 5.34% / 5.11% |  | 3.28 | % |  | 3.10 | % |  | 5.41 | % |  | 3.41 | % |  | 3.03 | %
Effective rate for interest on service costs |  | 5.22% / 4.94% |  | 2.96 | % |  | 2.58 | % |  | 5.33 | % |  | 3.24 | % |  | 2.83 | %
Expected return on plan assets |  | 8.00 | % |  | 7.50 | % |  | 7.50 | % |  | 7.00 | % |  | 7.50 | % |  | 7.50 | %
Rate of compensation increase |  | 4.30 | % |  | 4.10 | % |  | 4.10 | % |  | N/A |  | N/A |  | N/A
Assumed Health Care Cost Trend Rates: |  |  |  |  |  |  |  |  |  |  |  |
Health care cost trend rate assumed (pre/post-Medicare) |  | N/A |  | N/A |  | N/A |  | 7.00%- 6.50% |  | 6.00%- 5.50% |  | 5.75%- 5.25%
Rate to which the cost trend rate is assumed to decline (ultimate trend rate) |  | N/A |  | N/A |  | N/A |  | 4.50 | % |  | 4.50 | % |  | 4.50 | %
Year that the rate reaches the ultimate trend rate |  | N/A |  | N/A |  | N/A |  | 2033 |  | 2029 |  | 2028
(1) Excludes impact of pension and OPEB mark-to-market adjustments. (2) As a result of the interim plan remeasurement during 2023, there were different rates in effect from January 1, 2023, through April 30, 2023 compared to May 1, 2023 through December 31, 2023. Discount Rate - 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. FirstEnergy utilizes 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. Expected Return on Plan Assets - The expected return on pension and OPEB assets is based on input from investment consultants, including the trusts’ asset allocation targets, the historical performance of risk-based and fixed income securities and other factors. The gains or losses generated as a result of the difference between expected and actual returns on plan assets is recognized as a pension and OPEB mark-to-market adjustment in the fourth quarter of each fiscal year and whenever a plan is determined to qualify for remeasurement.
Pension and OPEB Returns |  | 2023 |  | 2022 |  | 2021
Actual gains or (losses) on plan assets - $ millions |  | $ | 751 |  |  | $ | (1,830) |  |  | $ | 689 |
Actual gains or (losses) on plan assets - % |  | 11.2 | % |  | (19.1) | % |  | 7.9 | %
Expected return on plan assets - $ millions |  | $ | 601 |  |  | $ | 696 |  |  | $ | 688 |
Expected return on plan assets - % |  | 8.00% for pension 7.00% for OPEB |  | 7.50 | % |  | 7.50 | %
Mortality Rates - During 2023, the Society of Actuaries elected not to release a new mortality improvement scale due to data available being severely impacted by COVID-19. It was determined that the Pri-2012 mortality table with projection scale MP-2021, actuarially adjusted to reflect increased mortality due to the ongoing impact of COVID-19 was most appropriate and such was utilized to determine the obligation as of December 31, 2023, for the FirstEnergy pension and OPEB plans. This adjustment acknowledges COVID-19 cannot be eradicated and assumes reductions in other causes will not offset future COVID-19 deaths enough to produce a normal level of improvements. Net Periodic Benefit Costs (Credits) - In addition to service costs, interest on obligations, expected return on plan assets, and prior service costs, FirstEnergy recognizes in net periodic benefit costs 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. 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.
Components of Net Periodic Benefit Costs (Credits) for the Years Ended December 31, |  | Pension |  | OPEB
| 2023 |  | 2022 |  | 2021 |  | 2023 |  | 2022 |  | 2021
|  | (In millions)
Service cost(1) |  | $ | 139 |  |  | $ | 184 |  |  | $ | 195 |  |  | $ | 2 |  |  | $ | 3 |  |  | $ | 4 |
Interest cost |  | 428 |  |  | 273 |  |  | 226 |  |  | 21 |  |  | 11 |  |  | 11 |
Expected return on plan assets |  | (570) |  |  | (657) |  |  | (652) |  |  | (31) |  |  | (39) |  |  | (36) |
Amortization of prior service costs (credits) |  | 2 |  |  | 2 |  |  | 3 |  |  | (8) |  |  | (11) |  |  | (17) |
Special termination benefits(2) |  | 21 |  |  | — |  |  | — |  |  | 8 |  |  | — |  |  | — |
Pension & OPEB mark-to-market |  | 108 |  |  | (98) |  |  | (253) |  |  | (30) |  |  | 26 |  |  | (129) |
Net periodic benefit costs (credits) |  | $ | 128 |  |  | $ | (296) |  |  | $ | (481) |  |  | $ | (38) |  |  | $ | (10) |  |  | $ | (167) |
(1) Includes amounts capitalized. (2) Related to benefits provided in connection with the PEER. For the years ended December 31, 2023, 2022 and 2021, approximately $36 million, $15 million and $(31) million, respectively, of the annual pension and OPEB mark-to-market charges (credits) were allocated to the Regulated Transmission companies under forward-looking formula rates, and expected to be refunded or recovered through formula transmission rates. FirstEnergy recognizes a pension and OPEB mark-to-market adjustment for the change in 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 remeasurement. The size of the voluntary contribution made on May 12, 2023, in relation to total pension assets triggered a remeasurement of the pension plan, and as a result, FirstEnergy recognized a non-cash, pre-tax pension mark-to-market adjustment gain of approximately $59 million in the second quarter of 2023. FirstEnergy elected the practical expedient to remeasure pension plan assets and obligations as of April 30, 2023, which is the month-end closest to the date of the voluntary contribution. The pension mark-to-market adjustment primarily reflects higher than expected return on assets, partially offset by a 29 basis points decrease in the discount rate used to measure benefit obligations. In the fourth quarter of 2023, FirstEnergy recognized a $137 million pension and OPEB mark-to-market adjustment loss, primarily reflecting lower than expected return on assets, partially offset by an 11 basis points increase in the discount rate used to measure pension benefit obligations from May 1, 2023, and the gain associated with the pension lift-out, as described below. In December 2023, FirstEnergy, executed a lift-out transaction with Banner Life Insurance Company and Reinsurance Group of America that transferred approximately $683 million of plan assets and $719 million of plan obligations, associated with approximately 1,900 former FES and FENOC employees, who will assume future and full responsibility to fund and administer their benefit payments. There was no change to the pension benefits for any participants as a result of the transfer. The transaction was funded by pension plan assets and resulted in a pre-tax gain of approximately $36 million, which was included in the fourth quarter 2023 pension mark-to-market charge. FirstEnergy expects that the transaction further de-risked potential volatility with the pension plan assets and liabilities, and FirstEnergy will continue to evaluate other lift-outs in the future based on market and other conditions.
|  | Pension |  | OPEB
Obligations/Funded Status - Qualified and Non-Qualified Plans |  | 2023 |  | 2022 |  | 2023 |  | 2022
|  | (In millions)
Change in benefit obligation: |  |  |  |  |  |  |  |
Benefit obligation as of January 1 |  | $ | 8,828 |  |  | $ | 11,479 |  | $ | 439 |  |  | $ | 549
Service cost |  | 139 |  |  | 184 |  | 2 |  |  | 3
Interest cost |  | 428 |  |  | 273 |  | 21 |  |  | 11
Plan participants’ contributions |  | — |  |  | — |  | 4 |  |  | 3
Special termination benefits |  | 21 |  |  | — |  | 8 |  |  | —
Medicare retiree drug subsidy |  | — |  |  | — |  | — |  |  | 1
Lift-out transaction |  | (719) |  |  | — |  | — |  |  | —
Actuarial loss (gain) |  | 256 |  |  | (2,515) |  | 8 |  |  | (83)
Benefits paid |  | (590) |  |  | (593) |  | (41) |  |  | (45)
Benefit obligation as of December 31 |  | $ | 8,363 |  |  | $ | 8,828 |  | $ | 441 |  |  | $ | 439
Change in fair value of plan assets: |  |  |  |  |  |  |  |
Fair value of plan assets as of January 1 |  | $ | 6,693 |  |  | $ | 9,020 |  | $ | 460 |  |  | $ | 548
Actual return on plan assets |  | 682 |  |  | (1,760) |  | 69 |  |  | (70)
Lift-out transaction |  | (683) |  |  | — |  | — |  |  | —
Company contributions |  | 777 |  |  | 26 |  | 24 |  |  | 24
Plan participants’ contributions |  | — |  |  | — |  | 4 |  |  | 3
Benefits paid |  | (590) |  |  | (593) |  | (41) |  |  | (45)
Fair value of plan assets as of December 31 |  | $ | 6,879 |  |  | $ | 6,693 |  | $ | 516 |  |  | $ | 460
Funded Status: |  |  |  |  |  |  |  |
Qualified plan |  | $ | (1,090) |  |  | $ | (1,734) |  | $ | — |  |  | $ | —
Non-qualified plans |  | (394) |  |  | (401) |  | — |  |  | —
Funded Status (Net liability as of December 31) |  | $ | (1,484) |  |  | $ | (2,135) |  | $ | 75 |  |  | $ | 21
Accumulated benefit obligation |  | $ | 7,324 |  |  | $ | 8,500 |  |  | $ | — |  |  | $ | — |
Amounts Recognized in AOCI: |  |  |  |  |  |  |  |
Prior service cost (credit) |  | $ | 4 |  |  | $ | 6 |  |  | $ | (1) |  |  | $ | (10) |
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 2023 and 2022.
|  | December 31, 2023 |  | Asset Allocation
|  | Level 1 |  | Level 2 |  | Level 3 |  | Total |
|  | (In millions) |  |
Cash and short-term securities |  | $ | — |  |  | $ | 755 |  |  | $ | — |  |  | $ | 755 |  |  | 11 | %
Public equity |  | 1,811 |  |  | 4 |  |  | — |  |  | 1,815 |  |  | 26 | %
Fixed income |  | — |  |  | 1,784 |  |  | — |  |  | 1,784 |  |  | 26 | %
Derivatives |  | 2 |  |  | 37 |  |  | — |  |  | 39 |  |  | — | %
Total(1) |  | $ | 1,813 |  |  | $ | 2,580 |  |  | $ | — |  |  | $ | 4,393 |  |  | 63 | %
Private - equity and debt funds(2) |  |  |  |  |  |  |  | 1,296 |  |  | 19 | %
Insurance-linked securities(2) |  |  |  |  |  |  |  | 107 |  |  | 2 | %
Hedge funds(2) |  |  |  |  |  |  |  | 410 |  |  | 6 | %
Real estate funds(2) |  |  |  |  |  |  |  | 721 |  |  | 10 | %
Total Investments |  |  |  |  |  |  |  | $ | 6,927 |  |  | 100 | %
(1) Excludes $(48) million as of December 31, 2023, of receivables, payables, taxes, cash collateral for derivatives and accrued income associated with financial instruments reflected within the fair value table. (2) NAV used as a practical expedient to approximate fair value.
|  | December 31, 2022 |  | Asset Allocation
|  | Level 1 |  | Level 2 |  | Level 3 |  | Total |
|  | (In millions) |  |
Cash and short-term securities |  | $ | — |  |  | $ | 714 |  |  | $ | — |  |  | $ | 714 |  |  | 11 | %
Public equity |  | 1,871 |  |  | 216 |  |  | — |  |  | 2,087 |  |  | 33 | %
Fixed income |  | — |  |  | 942 |  |  | — |  |  | 942 |  |  | 15 | %
Derivatives |  | (38) |  |  | 2 |  |  | — |  |  | (36) |  |  | (1) | %
Total(1) |  | $ | 1,833 |  |  | $ | 1,874 |  |  | $ | — |  |  | $ | 3,707 |  |  | 58 | %
Private - equity and debt funds(2) |  |  |  |  |  |  |  | 1,061 |  |  | 17 | %
Insurance-linked securities(2) |  |  |  |  |  |  |  | 159 |  |  | 3 | %
Hedge funds(2) |  |  |  |  |  |  |  | 563 |  |  | 9 | %
Real estate funds(2) |  |  |  |  |  |  |  | 853 |  |  | 13 | %
Total Investments |  |  |  |  |  |  |  | $ | 6,343 |  |  | 100 | %
(1) Excludes $350 million as of December 31, 2022, of receivables, payables, taxes and accrued income associated with financial instruments reflected within the fair value table. (2) NAV used as a practical expedient to approximate fair value. Private – equity and debt funds: Private equity and private debt funds primarily include limited partnerships that invest in equity or directly originated senior loans of high-quality middle market operating companies. Distributions are received periodically through the liquidation of underlying assets in each fund. For most private equity and debt funds, immediate access to capital at the limited partner’s discretion is not available and such funds prevent full redemption and return of capital until fund liquidation. The purpose of each fund is to maximize total return of capital with an emphasis on minimizing default risk. Each fund’s NAV is made available to fund participants quarterly. Insurance Linked Securities funds: The insurance linked securities funds invest in securities which indirectly participate in portfolios of reinsurance and retrocession contracts which primarily cover catastrophe property risks. Redemptions can be achieved with 90-day notices with gating factors that may apply. The purpose of these investments is to generate attractive risk-adjusted returns that are demonstrably uncorrelated with traditional asset classes. Each fund’s NAV is made available to fund participants monthly. Hedge funds: The hedge funds invest in a combination of long and short equity, multi-strategy, global macro and structured credit strategies. Redemptions can be achieved with 90-day notices with gating factors that may apply. The purpose of these investments is to deliver diversified risk-adjusted returns to traditional asset classes. Each fund’s NAV is made available to fund participants monthly. Real estate funds: The real estate funds primarily invest in U.S commercial real estate markets that include office, residential, retail, industrial, life science/lab space, storage and student housing. The investment values of the real estate properties are determined on a quarterly basis by independent market appraisers hired by the board of directors of each fund. Distributions from each fund will be received as the underlying investments of the fund are liquidated. Each investor’s ability to withdraw capital from certain funds may be limited depending on whether a queue has been established. The purpose of each fund is to invest in real estate and real estate related assets that generate a total return from current income and capital appreciation which exceeds the applicable fund’s index. Each fund’s NAV is made available to fund participants quarterly. As of December 31, 2023, and 2022, the OPEB trust investments measured at fair value were as follows:
|  | December 31, 2023 |  | Asset Allocation
|  | Level 1 |  | Level 2 |  | Level 3 |  | Total |
|  | (In millions) |  |
Cash and short-term securities |  | $ | — |  |  | $ | 100 |  |  | $ | — |  |  | $ | 100 |  |  | 19 | %
Public equity |  | 258 |  |  | — |  |  | — |  |  | 258 |  |  | 50 | %
Fixed income |  | — |  |  | 158 |  |  | — |  |  | 158 |  |  | 31 | %
Total |  | $ | 258 |  |  | $ | 258 |  |  | $ | — |  |  | $ | 516 |  |  | 100 | %
|  | December 31, 2022 |  | Asset Allocation
|  | Level 1 |  | Level 2 |  | Level 3 |  | Total |
|  | (In millions) |  |
Cash and short-term securities |  | $ | — |  |  | $ | 87 |  |  | $ | — |  |  | $ | 87 |  |  | 19 | %
Public equity |  | 217 |  |  | — |  |  | — |  |  | 217 |  |  | 47 | %
Fixed income: |  | — |  |  | 157 |  |  | — |  |  | 157 |  |  | 34 | %
Total(1) |  | $ | 217 |  |  | $ | 244 |  |  | $ | — |  |  | $ | 461 |  |  | 100 | %
(1) Excludes $(1) million as of December 31, 2022, of receivables, payables, taxes and accrued income associated with financial instruments reflected within the fair value table. FirstEnergy’s target asset allocations for its pension and OPEB trust portfolios for 2023 were as follows:
Target Asset Allocations
|  | Pension |  | OPEB
Equities |  | 30 | % |  | 50 | %
Fixed income |  | 28.5 | % |  | 50 | %
Alternative investments |  | 5 | % |  | — | %
Real estate |  | 10 | % |  | — | %
Private - equity and debt funds |  | 20 | % |  | — | %
Cash and derivatives |  | 6.5 | % |  | — | %
|  | 100 | % |  | 100 | %
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. Taking into account estimated employee future service, FirstEnergy expects to make the following benefit payments from plan assets and other payments, net of participant contribution.
|  |  |  | OPEB
|  | Pension |  | Benefit Payments |  | Subsidy Receipts
|  | (In millions)
2024 |  | $ | 554 |  |  | $ | 49 |  |  | $ | (1) |
2025 |  | 562 |  |  | 41 |  |  | (1) |
2026 |  | 564 |  |  | 40 |  |  | — |
2027 |  | 569 |  |  | 39 |  |  | — |
2028 |  | 571 |  |  | 37 |  |  | — |
Years 2029-2033 |  | 2,877 |  |  | 164 |  |  | (2) |

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