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Retirement Benefits | 6 Months Ended
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Jun. 30, 2015
Retirement Benefits | 8:RETIREMENT BENEFITS CMS Energy and Consumers provide pension, OPEB, and other retirement benefits to employees under a number of different plans. Following amendments to the OPEB Plan in 2013, Consumers’ OPEB costs decreased substantially and, as a result, the OPEB Plan was fully funded at December 31, 20 13. In September 2014, the MPSC approved a settlement agreement addressing Consumers’ OPEB Plan funding. In accordance with the settlement agreement, Consumers contributed $25 million to the plan in October 2014 and $29 million in February 2015. Consumers has suspended further contributions until the MPSC determines funding requirements in future general rate cases. Presented in the following table are the costs (credits) and other changes in plan assets and benefit obligations incurred in CMS Energy’s and Consumers’ retirement benefits plans:
In Millions
| DB Pension Plan |  | OPEB Plan |
| Three Months Ended |  | Six Months Ended |  | Three Months Ended |  | Six Months Ended |
June 30 | 2015 | 2014 |  | 2015 | 2014 |  | 2015 | 2014 |  | 2015 | 2014 |
CMS Energy, including Consumers |
Net periodic cost (credit) |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Service cost |  | $ | 12 |  | $ | 10 |  |  | $ | 24 |  | $ | 20 |  |  | $ | 6 |  | $ | 5 |  |  | $ | 12 |  | $ | 10 |
Interest expense |  |  | 26 |  |  | 25 |  |  |  | 51 |  |  | 50 |  |  |  | 14 |  |  | 14 |  |  |  | 29 |  |  | 28 |
Expected return on plan assets |  |  | (35) |  |  | (34) |  |  |  | (69) |  |  | (68) |  |  |  | (22) |  |  | (22) |  |  |  | (45) |  |  | (44) |
Amortization of: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Net loss |  |  | 22 |  |  | 14 |  |  |  | 45 |  |  | 29 |  |  |  | 6 |  |  | 1 |  |  |  | 11 |  |  | 1 |
Prior service cost (credit) |  |  | 1 |  |  | 1 |  |  |  | 1 |  |  | 1 |  |  |  | (11) |  |  | (11) |  |  |  | (21) |  |  | (21) |
Net periodic cost (credit) |  | $ | 26 |  | $ | 16 |  |  | $ | 52 |  | $ | 32 |  |  | $ | (7) |  | $ | (13) |  |  | $ | (14) |  | $ | (26) |
Consumers |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Net periodic cost (credit) |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Service cost |  | $ | 12 |  | $ | 10 |  |  | $ | 24 |  | $ | 20 |  |  | $ | 6 |  | $ | 5 |  |  | $ | 12 |  | $ | 10 |
Interest expense |  |  | 24 |  |  | 24 |  |  |  | 49 |  |  | 48 |  |  |  | 14 |  |  | 14 |  |  |  | 28 |  |  | 27 |
Expected return on plan assets |  |  | (34) |  |  | (33) |  |  |  | (67) |  |  | (66) |  |  |  | (21) |  |  | (21) |  |  |  | (43) |  |  | (42) |
Amortization of: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Net loss |  |  | 22 |  |  | 14 |  |  |  | 44 |  |  | 28 |  |  |  | 5 |  |  | 1 |  |  |  | 11 |  |  | 2 |
Prior service cost (credit) |  |  | 1 |  |  | 1 |  |  |  | 1 |  |  | 1 |  |  |  | (10) |  |  | (10) |  |  |  | (20) |  |  | (20) |
Net periodic cost (credit) |  | $ | 25 |  | $ | 16 |  |  | $ | 51 |  | $ | 31 |  |  | $ | (6) |  | $ | (11) |  |  | $ | (12) |  | $ | (23) |
Consumers Energy Company [Member] |
Retirement Benefits | 8:RETIREMENT BENEFITS CMS Energy and Consumers provide pension, OPEB, and other retirement benefits to employees under a number of different plans. Following amendments to the OPEB Plan in 2013, Consumers’ OPEB costs decreased substantially and, as a result, the OPEB Plan was fully funded at December 31, 20 13. In September 2014, the MPSC approved a settlement agreement addressing Consumers’ OPEB Plan funding. In accordance with the settlement agreement, Consumers contributed $25 million to the plan in October 2014 and $29 million in February 2015. Consumers has suspended further contributions until the MPSC determines funding requirements in future general rate cases. Presented in the following table are the costs (credits) and other changes in plan assets and benefit obligations incurred in CMS Energy’s and Consumers’ retirement benefits plans:
In Millions
| DB Pension Plan |  | OPEB Plan |
| Three Months Ended |  | Six Months Ended |  | Three Months Ended |  | Six Months Ended |
June 30 | 2015 | 2014 |  | 2015 | 2014 |  | 2015 | 2014 |  | 2015 | 2014 |
CMS Energy, including Consumers |
Net periodic cost (credit) |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Service cost |  | $ | 12 |  | $ | 10 |  |  | $ | 24 |  | $ | 20 |  |  | $ | 6 |  | $ | 5 |  |  | $ | 12 |  | $ | 10 |
Interest expense |  |  | 26 |  |  | 25 |  |  |  | 51 |  |  | 50 |  |  |  | 14 |  |  | 14 |  |  |  | 29 |  |  | 28 |
Expected return on plan assets |  |  | (35) |  |  | (34) |  |  |  | (69) |  |  | (68) |  |  |  | (22) |  |  | (22) |  |  |  | (45) |  |  | (44) |
Amortization of: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Net loss |  |  | 22 |  |  | 14 |  |  |  | 45 |  |  | 29 |  |  |  | 6 |  |  | 1 |  |  |  | 11 |  |  | 1 |
Prior service cost (credit) |  |  | 1 |  |  | 1 |  |  |  | 1 |  |  | 1 |  |  |  | (11) |  |  | (11) |  |  |  | (21) |  |  | (21) |
Net periodic cost (credit) |  | $ | 26 |  | $ | 16 |  |  | $ | 52 |  | $ | 32 |  |  | $ | (7) |  | $ | (13) |  |  | $ | (14) |  | $ | (26) |
Consumers |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Net periodic cost (credit) |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Service cost |  | $ | 12 |  | $ | 10 |  |  | $ | 24 |  | $ | 20 |  |  | $ | 6 |  | $ | 5 |  |  | $ | 12 |  | $ | 10 |
Interest expense |  |  | 24 |  |  | 24 |  |  |  | 49 |  |  | 48 |  |  |  | 14 |  |  | 14 |  |  |  | 28 |  |  | 27 |
Expected return on plan assets |  |  | (34) |  |  | (33) |  |  |  | (67) |  |  | (66) |  |  |  | (21) |  |  | (21) |  |  |  | (43) |  |  | (42) |
Amortization of: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Net loss |  |  | 22 |  |  | 14 |  |  |  | 44 |  |  | 28 |  |  |  | 5 |  |  | 1 |  |  |  | 11 |  |  | 2 |
Prior service cost (credit) |  |  | 1 |  |  | 1 |  |  |  | 1 |  |  | 1 |  |  |  | (10) |  |  | (10) |  |  |  | (20) |  |  | (20) |
Net periodic cost (credit) |  | $ | 25 |  | $ | 16 |  |  | $ | 51 |  | $ | 31 |  |  | $ | (6) |  | $ | (11) |  |  | $ | (12) |  | $ | (23) |

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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 -SubTopic 80 -Section 50 -Paragraph 11 -URI http://asc.fasb.org/extlink&oid=49170332&loc=SL14450702-114947 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=58740216&loc=d3e2410-114920 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 60 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=6414203&loc=d3e39675-114964 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 70 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=49170846&loc=d3e28014-114942 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 60 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6414199&loc=d3e39622-114963 + Details
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