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RETIREMENT PLANS
 9 Months Ended
Sep. 30, 2015
Compensation and Retirement Disclosure [Abstract]  
RETIREMENT PLANS
RETIREMENT PLANS

Defined Benefit Pension Plans and Other Postretirement Benefit Plans

Eastman maintains defined benefit pension plans that provide eligible employees with retirement benefits. In addition, Eastman provides a subsidy for life insurance, health care, and dental benefits to eligible retirees hired prior to January 1, 2007, and a subsidy for health care and dental benefits to retirees' eligible survivors. Costs recognized for these benefits are recorded using estimated amounts, which may change as actual costs derived for the year are determined.

For additional information regarding retirement plans, see Note 11, "Retirement Plans", to the consolidated financial statements in Part II, Item 8 of the Company's 2014 Annual Report on Form 10-K.

Components of net periodic benefit (credit) cost were as follows:
 
Third Quarter
 
Pension Plans
 
Other Postretirement Benefit Plans
 
2015
 
2014
 
2015
 
2014
(Dollars in millions)
U.S.
 
Non-U.S.
 
U.S.
 
Non-U.S.
 
 
 
 
Components of net periodic benefit (credit) cost:
 
 
 
 
 
 
 
 
 
 
 
Service cost
$
10

 
$
3

 
$
11

 
$
4

 
$
2

 
$
2

Interest cost
21

 
7

 
24

 
7

 
9

 
11

Expected return on assets
(38
)
 
(9
)
 
(36
)
 
(9
)
 
(1
)
 
(2
)
Amortization of:
 
 
 
 
 
 
 
 
 
 
 
Prior service (credit) cost
(1
)
 
—

 
(1
)
 
—

 
(6
)
 
(6
)
Net periodic benefit (credit) cost
$
(8
)
 
$
1

 
$
(2
)
 
$
2

 
$
4

 
$
5

 
 
 
 
 
 
 
 
 
 
 
 
 
First Nine Months
 
Pension Plans
 
Other Postretirement Benefit Plans
 
2015
 
2014
 
2015
 
2014
(Dollars in millions)
U.S.
 
Non-U.S.
 
U.S.
 
Non-U.S.
 
 
 
 
Components of net periodic benefit (credit) cost:
 
 
 
 
 
 
 
 
 
 
 
Service cost
$
29

 
$
11

 
$
31

 
$
11

 
$
6

 
$
6

Interest cost
65

 
20

 
74

 
23

 
29

 
33

Expected return on assets
(111
)
 
(28
)
 
(107
)
 
(28
)
 
(4
)
 
(5
)
Curtailment gain(1)
—

 
(7
)
 
—

 
—

 
—

 
—

Amortization of:
 
 
 
 
 
 
 
 
 
 
 
Prior service (credit) cost
(3
)
 
—

 
(3
)
 
—

 
(18
)
 
(18
)
Mark-to-market pension and other postretirement benefits loss(2)
—

 
2

 
—

 
—

 
—

 
—

Net periodic benefit (credit) cost
$
(20
)
 
$
(2
)
 
$
(5
)
 
$
6

 
$
13

 
$
16



(1) 
Gain in the Fibers segment due to the closure of the Workington, UK acetate tow manufacturing facility.
(2) 
Mark-to-market loss due to the interim remeasurement of the Workington, UK pension plan, triggered by the closure of the Workington, UK acetate tow manufacturing facility.

First nine months 2015 includes pension curtailment gains related to the remeasurement of the Workington, UK pension plan triggered by the closure of the Workington, UK acetate tow manufacturing facility. The remeasurement of the plan also resulted in a mark-to-market ("MTM") loss which was primarily due to asset returns being lower than expected returns.

The Company contributed $90 million and $47 million to its U.S. defined benefit pension plans in first nine months 2015 and 2014, respectively.