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PENSION AND OTHER POST-EMPLOYMENT BENEFITS
 3 Months Ended
Mar. 31, 2024
Retirement Benefits [Abstract]  
PENSION AND OTHER POST-EMPLOYMENT BENEFITS PENSION AND OTHER POST-EMPLOYMENT BENEFITS
The components of FirstEnergy’s net periodic benefit costs (credits) for pension and OPEB were as follows:
Components of Net Periodic Benefit Costs (Credits)PensionOPEB
For the Three Months Ended March 31,2024202320242023
 (In millions)
Service costs $35 $34 $1 $1 
Interest costs 99 109 5 5 
Expected return on plan assets(133)(128)(8)(8)
Amortization of prior service costs (credits)(1)
1 — (1)(2)
Net periodic benefit costs (credits)$2 $15 $(3)$(4)
Net periodic benefit costs (credits), net of amounts capitalized $(15)$(3)$(4)$(4)
(1) The income tax benefits associated with pension and OPEB prior service costs amortized out of AOCI were $1 million for the three months ended March 31, 2023.

Cash flows from operating activities for the three months ended March 31, 2024 and 2023, includes approximately $20 million and $18 million, respectively, of employee benefit plan funding and related payments. These payments are primarily related to short-term benefit payment liabilities owed to retirees under plan obligations in the respective periods.

On May 12, 2023, FirstEnergy made a $750 million voluntary cash contribution to the qualified pension plan, which was funded by FE. 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.
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.