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Retirement Benefits | 9 Months Ended
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Sep. 30, 2020
Defined Benefit Plan Disclosure [Line Items] |
Retirement Benefits | Retirement Benefits CMS Energy and Consumers provide pension, OPEB, and other retirement benefits to employees under a number of different plans. In September 2020, CMS Energy and Consumers determined it was probable that 2020 lump-sum payments to retired employees under DB Pension Plan A would exceed the plan’s service cost and interest cost components of net periodic cost for the year. These lump-sum payments constitute pension plan liability settlements; once such settlements meet the service and interest cost threshold, recognition in earnings is required. As a result, in accordance with GAAP, CMS Energy, including Consumers, performed a remeasurement of DB Pension Plan A as of August 31, 2020 and recognized a settlement loss of $36 million; of this amount, $35 million was deferred as a regulatory asset. Consumers recognized a settlement loss of $35 million, all of which was deferred as a regulatory asset. CMS Energy and Consumers will amortize the regulatory asset over nine years. As a result of the remeasurement, the liability for DB Pension Plan A increased by $252 million at CMS Energy, with an offsetting increase in the associated regulatory asset of $245 million and a $7 million loss to AOCI. At Consumers, the liability and associated regulatory asset increased by $245 million. Costs: 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 Plans |  | OPEB Plan
| Three Months Ended |  | Nine Months Ended |  | Three Months Ended |  | Nine Months Ended
September 30 | 2020 |  | 2019 |  |  | 2020 |  | 2019 |  |  | 2020 |  | 2019 |  |  | 2020 |  | 2019 |
CMS Energy, including Consumers
Net periodic cost (credit) |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Service cost |  | $ | 12 |  |  | $ | 11 |  |  |  | $ | 37 |  |  | $ | 31 |  |  |  | $ | 4 |  |  | $ | 3 |  |  |  | $ | 12 |  |  | $ | 10 |
Interest cost |  | 20 |  |  | 24 |  |  |  | 61 |  |  | 73 |  |  |  | 8 |  |  | 11 |  |  |  | 25 |  |  | 31 |
Expected return on plan assets |  | (47 | ) |  | (40 | ) |  |  | (143 | ) |  | (121 | ) |  |  | (25 | ) |  | (22 | ) |  |  | (75 | ) |  | (66 | )
Settlement loss |  | 1 |  |  | — |  |  |  | 1 |  |  | — |  |  |  | — |  |  | — |  |  |  | — |  |  | — |
Amortization of: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Net loss |  | 23 |  |  | 12 |  |  |  | 67 |  |  | 36 |  |  |  | 4 |  |  | 7 |  |  |  | 11 |  |  | 20 |
Prior service cost (credit) |  | — |  |  | — |  |  |  | 1 |  |  | 1 |  |  |  | (14 | ) |  | (16 | ) |  |  | (42 | ) |  | (47 | )
Net periodic cost (credit) |  | $ | 9 |  |  | $ | 7 |  |  |  | $ | 24 |  |  | $ | 20 |  |  |  | $ | (23 | ) |  | $ | (17 | ) |  |  | $ | (69 | ) |  | $ | (52 | )
Consumers
Net periodic cost (credit) |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Service cost |  | $ | 12 |  |  | $ | 10 |  |  |  | $ | 36 |  |  | $ | 30 |  |  |  | $ | 3 |  |  | $ | 3 |  |  |  | $ | 11 |  |  | $ | 10 |
Interest cost |  | 20 |  |  | 23 |  |  |  | 59 |  |  | 69 |  |  |  | 8 |  |  | 10 |  |  |  | 24 |  |  | 30 |
Expected return on plan assets |  | (45 | ) |  | (38 | ) |  |  | (136 | ) |  | (114 | ) |  |  | (23 | ) |  | (21 | ) |  |  | (70 | ) |  | (62 | )
Amortization of: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Net loss |  | 22 |  |  | 12 |  |  |  | 64 |  |  | 35 |  |  |  | 4 |  |  | 7 |  |  |  | 11 |  |  | 20 |
Prior service cost (credit) |  | — |  |  | — |  |  |  | 1 |  |  | 1 |  |  |  | (13 | ) |  | (15 | ) |  |  | (40 | ) |  | (46 | )
Net periodic cost (credit) |  | $ | 9 |  |  | $ | 7 |  |  |  | $ | 24 |  |  | $ | 21 |  |  |  | $ | (21 | ) |  | $ | (16 | ) |  |  | $ | (64 | ) |  | $ | (48 | )
Contributions: In January 2020, CMS Energy, including Consumers, contributed $531 million and Consumers contributed $518 million to the DB Pension Plans.
Consumers Energy Company |
Defined Benefit Plan Disclosure [Line Items] |
Retirement Benefits | Retirement Benefits CMS Energy and Consumers provide pension, OPEB, and other retirement benefits to employees under a number of different plans. In September 2020, CMS Energy and Consumers determined it was probable that 2020 lump-sum payments to retired employees under DB Pension Plan A would exceed the plan’s service cost and interest cost components of net periodic cost for the year. These lump-sum payments constitute pension plan liability settlements; once such settlements meet the service and interest cost threshold, recognition in earnings is required. As a result, in accordance with GAAP, CMS Energy, including Consumers, performed a remeasurement of DB Pension Plan A as of August 31, 2020 and recognized a settlement loss of $36 million; of this amount, $35 million was deferred as a regulatory asset. Consumers recognized a settlement loss of $35 million, all of which was deferred as a regulatory asset. CMS Energy and Consumers will amortize the regulatory asset over nine years. As a result of the remeasurement, the liability for DB Pension Plan A increased by $252 million at CMS Energy, with an offsetting increase in the associated regulatory asset of $245 million and a $7 million loss to AOCI. At Consumers, the liability and associated regulatory asset increased by $245 million. Costs: 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 Plans |  | OPEB Plan
| Three Months Ended |  | Nine Months Ended |  | Three Months Ended |  | Nine Months Ended
September 30 | 2020 |  | 2019 |  |  | 2020 |  | 2019 |  |  | 2020 |  | 2019 |  |  | 2020 |  | 2019 |
CMS Energy, including Consumers
Net periodic cost (credit) |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Service cost |  | $ | 12 |  |  | $ | 11 |  |  |  | $ | 37 |  |  | $ | 31 |  |  |  | $ | 4 |  |  | $ | 3 |  |  |  | $ | 12 |  |  | $ | 10 |
Interest cost |  | 20 |  |  | 24 |  |  |  | 61 |  |  | 73 |  |  |  | 8 |  |  | 11 |  |  |  | 25 |  |  | 31 |
Expected return on plan assets |  | (47 | ) |  | (40 | ) |  |  | (143 | ) |  | (121 | ) |  |  | (25 | ) |  | (22 | ) |  |  | (75 | ) |  | (66 | )
Settlement loss |  | 1 |  |  | — |  |  |  | 1 |  |  | — |  |  |  | — |  |  | — |  |  |  | — |  |  | — |
Amortization of: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Net loss |  | 23 |  |  | 12 |  |  |  | 67 |  |  | 36 |  |  |  | 4 |  |  | 7 |  |  |  | 11 |  |  | 20 |
Prior service cost (credit) |  | — |  |  | — |  |  |  | 1 |  |  | 1 |  |  |  | (14 | ) |  | (16 | ) |  |  | (42 | ) |  | (47 | )
Net periodic cost (credit) |  | $ | 9 |  |  | $ | 7 |  |  |  | $ | 24 |  |  | $ | 20 |  |  |  | $ | (23 | ) |  | $ | (17 | ) |  |  | $ | (69 | ) |  | $ | (52 | )
Consumers
Net periodic cost (credit) |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Service cost |  | $ | 12 |  |  | $ | 10 |  |  |  | $ | 36 |  |  | $ | 30 |  |  |  | $ | 3 |  |  | $ | 3 |  |  |  | $ | 11 |  |  | $ | 10 |
Interest cost |  | 20 |  |  | 23 |  |  |  | 59 |  |  | 69 |  |  |  | 8 |  |  | 10 |  |  |  | 24 |  |  | 30 |
Expected return on plan assets |  | (45 | ) |  | (38 | ) |  |  | (136 | ) |  | (114 | ) |  |  | (23 | ) |  | (21 | ) |  |  | (70 | ) |  | (62 | )
Amortization of: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Net loss |  | 22 |  |  | 12 |  |  |  | 64 |  |  | 35 |  |  |  | 4 |  |  | 7 |  |  |  | 11 |  |  | 20 |
Prior service cost (credit) |  | — |  |  | — |  |  |  | 1 |  |  | 1 |  |  |  | (13 | ) |  | (15 | ) |  |  | (40 | ) |  | (46 | )
Net periodic cost (credit) |  | $ | 9 |  |  | $ | 7 |  |  |  | $ | 24 |  |  | $ | 21 |  |  |  | $ | (21 | ) |  | $ | (16 | ) |  |  | $ | (64 | ) |  | $ | (48 | )
Contributions: In January 2020, CMS Energy, including Consumers, contributed $531 million and Consumers contributed $518 million to the DB Pension Plans.

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