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Retirement Benefits | 3 Months Ended
--- | ---
Mar. 31, 2012
Retirement Benefits |
10: | RETIREMENT BENEFITS
CMS Energy and Consumers provide pension, OPEB, and other retirement benefits to employees under a number of different plans. Presented in the following tables are the costs and other changes in plan assets and benefit obligations incurred in CMS Energy's and Consumers' retirement benefits plans:
|  | In Millions |
|  | Pension |
Three Months Ended March 31 |  | 2012 |  |  | 2011 |
CMS ENERGY, INCLUDING CONSUMERS |  |  |  |  |  |  |  |
Net periodic pension cost |  |  |  |  |  |  |  |
Service cost |  | $ | 12 |  |  | $ | 12 |
Interest expense |  |  | 25 |  |  |  | 25 |
Expected return on plan assets |  |  | (31 | ) |  |  | (28 | )
Amortization of: |  |  |  |  |  |  |  |
Net loss |  |  | 19 |  |  |  | 16 |
Prior service cost |  |  | 1 |  |  |  | 1 |
Net periodic pension cost |  | $ | 26 |  |  | $ | 26 |
CONSUMERS |  |  |  |  |  |  |  |
Net periodic pension cost |  |  |  |  |  |  |  |
Service cost |  | $ | 12 |  |  | $ | 12 |
Interest expense |  |  | 24 |  |  |  | 24 |
Expected return on plan assets |  |  | (30 | ) |  |  | (27 | )
Amortization of: |  |  |  |  |  |  |  |
Net loss |  |  | 18 |  |  |  | 15 |
Prior service cost |  |  | 1 |  |  |  | 1 |
Net periodic pension cost |  | $ | 25 |  |  | $ | 25 |
CMS Energy's and Consumers' expected long-term rate of return on Pension Plan assets is 7.75 percent. For the twelve months ended March 31, 2012, the actual return on Pension Plan assets was 7.4 percent, and for the twelve months ended March 31, 2011, the actual return was 13.1 percent. The expected rate of return is an assumption about long-term asset performance that CMS Energy and Consumers review annually for reasonableness and appropriateness.
|  | In Millions |
|  | OPEB |
Three Months Ended March 31 |  | 2012 |  |  | 2011 |
CMS ENERGY, INCLUDING CONSUMERS |  |  |  |  |  |  |  |
Net periodic OPEB cost |  |  |  |  |  |  |  |
Service cost |  | $ | 8 |  |  | $ | 7 |
Interest expense |  |  | 21 |  |  |  | 19 |
Expected return on plan assets |  |  | (17 | ) |  |  | (17 | )
Amortization of: |  |  |  |  |  |  |  |
Net loss |  |  | 11 |  |  |  | 8 |
Prior service credit |  |  | (5 | ) |  |  | (5 | )
Net periodic OPEB cost |  | $ | 18 |  |  | $ | 12 |
CONSUMERS |  |  |  |  |  |  |  |
Net periodic OPEB cost |  |  |  |  |  |  |  |
Service cost |  | $ | 8 |  |  | $ | 6 |
Interest expense |  |  | 20 |  |  |  | 18 |
Expected return on plan assets |  |  | (15 | ) |  |  | (15 | )
Amortization of: |  |  |  |  |  |  |  |
Net loss |  |  | 11 |  |  |  | 8 |
Prior service credit |  |  | (5 | ) |  |  | (5 | )
Net periodic OPEB cost |  | $ | 19 |  |  | $ | 12 |
Consumers Energy Company [Member] |
Retirement Benefits |
10: | RETIREMENT BENEFITS
CMS Energy and Consumers provide pension, OPEB, and other retirement benefits to employees under a number of different plans. Presented in the following tables are the costs and other changes in plan assets and benefit obligations incurred in CMS Energy's and Consumers' retirement benefits plans:
|  | In Millions |
|  | Pension |
Three Months Ended March 31 |  | 2012 |  |  | 2011 |
CMS ENERGY, INCLUDING CONSUMERS |  |  |  |  |  |  |  |
Net periodic pension cost |  |  |  |  |  |  |  |
Service cost |  | $ | 12 |  |  | $ | 12 |
Interest expense |  |  | 25 |  |  |  | 25 |
Expected return on plan assets |  |  | (31 | ) |  |  | (28 | )
Amortization of: |  |  |  |  |  |  |  |
Net loss |  |  | 19 |  |  |  | 16 |
Prior service cost |  |  | 1 |  |  |  | 1 |
Net periodic pension cost |  | $ | 26 |  |  | $ | 26 |
CONSUMERS |  |  |  |  |  |  |  |
Net periodic pension cost |  |  |  |  |  |  |  |
Service cost |  | $ | 12 |  |  | $ | 12 |
Interest expense |  |  | 24 |  |  |  | 24 |
Expected return on plan assets |  |  | (30 | ) |  |  | (27 | )
Amortization of: |  |  |  |  |  |  |  |
Net loss |  |  | 18 |  |  |  | 15 |
Prior service cost |  |  | 1 |  |  |  | 1 |
Net periodic pension cost |  | $ | 25 |  |  | $ | 25 |
CMS Energy's and Consumers' expected long-term rate of return on Pension Plan assets is 7.75 percent. For the twelve months ended March 31, 2012, the actual return on Pension Plan assets was 7.4 percent, and for the twelve months ended March 31, 2011, the actual return was 13.1 percent. The expected rate of return is an assumption about long-term asset performance that CMS Energy and Consumers review annually for reasonableness and appropriateness.
|  | In Millions |
|  | OPEB |
Three Months Ended March 31 |  | 2012 |  |  | 2011 |
CMS ENERGY, INCLUDING CONSUMERS |  |  |  |  |  |  |  |
Net periodic OPEB cost |  |  |  |  |  |  |  |
Service cost |  | $ | 8 |  |  | $ | 7 |
Interest expense |  |  | 21 |  |  |  | 19 |
Expected return on plan assets |  |  | (17 | ) |  |  | (17 | )
Amortization of: |  |  |  |  |  |  |  |
Net loss |  |  | 11 |  |  |  | 8 |
Prior service credit |  |  | (5 | ) |  |  | (5 | )
Net periodic OPEB cost |  | $ | 18 |  |  | $ | 12 |
CONSUMERS |  |  |  |  |  |  |  |
Net periodic OPEB cost |  |  |  |  |  |  |  |
Service cost |  | $ | 8 |  |  | $ | 6 |
Interest expense |  |  | 20 |  |  |  | 18 |
Expected return on plan assets |  |  | (15 | ) |  |  | (15 | )
Amortization of: |  |  |  |  |  |  |  |
Net loss |  |  | 11 |  |  |  | 8 |
Prior service credit |  |  | (5 | ) |  |  | (5 | )
Net periodic OPEB cost |  | $ | 19 |  |  | $ | 12 |

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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 Accounting Standards Codification -Topic 715 -URI http://asc.fasb.org/topic&trid=2235017 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 87 -Paragraph 264 -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. 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