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Retirement Benefits | 3 Months Ended
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Mar. 31, 2022
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 March 2022, CMS Energy and Consumers determined it was probable that 2022 lump-sum payments to participants 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 it is probable such settlements will 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 March 31, 2022 and recognized a settlement loss of $4 million; of this amount, $4 million was deferred as a regulatory asset. Consumers recognized a settlement loss of $4 million, all of which was deferred as a regulatory asset. CMS Energy and Consumers will amortize the regulatory asset over eight years. As a result of the remeasurement, the non-current asset for DB Pension Plan A increased by $91 million at CMS Energy, with an offsetting decrease in the associated regulatory asset of $89 million and a $2 million gain to AOCI. At Consumers, the non-current asset increased by $89 million and the associated regulatory asset decreased by $89 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 benefit plans:
In Millions
|  |  |  |  |  | DB Pension Plans |  |  |  |  |  |  | OPEB Plan
Three Months Ended March 31 |  |  |  | 2022 | 2021 |  |  |  |  |  | 2022 | 2021 |
CMS Energy, including Consumers |  |
Net periodic cost (credit) |  |
Service cost |  |  |  |  |  |  | $ | 12 |  |  | $ | 14 |  |  |  |  |  |  |  |  |  |  | $ | 4 |  |  | $ | 4 |  |  |
Interest cost |  |  |  |  |  |  | 18 |  |  | 15 |  |  |  |  |  |  |  |  |  |  | 7 |  |  | 6 |  |  |
Expected return on plan assets |  |  |  |  |  |  | (52) |  |  | (52) |  |  |  |  |  |  |  |  |  |  | (29) |  |  | (27) |  |  |
Amortization of: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Net loss |  |  |  |  |  |  | 17 |  |  | 25 |  |  |  |  |  |  |  |  |  |  | — |  |  | 2 |  |  |
Prior service cost (credit) |  |  |  |  |  |  | 1 |  |  | 1 |  |  |  |  |  |  |  |  |  |  | (12) |  |  | (13) |  |  |
Settlement loss |  |  |  |  |  |  | 2 |  |  | 1 |  |  |  |  |  |  |  |  |  |  | — |  |  | — |  |  |
Net periodic cost (credit) |  |  |  |  |  |  | $ | (2) |  |  | $ | 4 |  |  |  |  |  |  |  |  |  |  | $ | (30) |  |  | $ | (28) |  |  |
Consumers |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Net periodic cost (credit) |  |
Service cost |  |  |  |  |  |  | $ | 12 |  |  | $ | 13 |  |  |  |  |  |  |  |  |  |  | $ | 4 |  |  | $ | 4 |  |  |
Interest cost |  |  |  |  |  |  | 16 |  |  | 14 |  |  |  |  |  |  |  |  |  |  | 7 |  |  | 6 |  |  |
Expected return on plan assets |  |  |  |  |  |  | (49) |  |  | (49) |  |  |  |  |  |  |  |  |  |  | (27) |  |  | (25) |  |  |
Amortization of: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Net loss |  |  |  |  |  |  | 16 |  |  | 25 |  |  |  |  |  |  |  |  |  |  | — |  |  | 2 |  |  |
Prior service cost (credit) |  |  |  |  |  |  | 1 |  |  | 1 |  |  |  |  |  |  |  |  |  |  | (12) |  |  | (13) |  |  |
Settlement loss |  |  |  |  |  |  | 2 |  |  | 1 |  |  |  |  |  |  |  |  |  |  | — |  |  | — |  |  |
Net periodic cost (credit) |  |  |  |  |  |  | $ | (2) |  |  | $ | 5 |  |  |  |  |  |  |  |  |  |  | $ | (28) |  |  | $ | (26) |  |  |
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 March 2022, CMS Energy and Consumers determined it was probable that 2022 lump-sum payments to participants 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 it is probable such settlements will 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 March 31, 2022 and recognized a settlement loss of $4 million; of this amount, $4 million was deferred as a regulatory asset. Consumers recognized a settlement loss of $4 million, all of which was deferred as a regulatory asset. CMS Energy and Consumers will amortize the regulatory asset over eight years. As a result of the remeasurement, the non-current asset for DB Pension Plan A increased by $91 million at CMS Energy, with an offsetting decrease in the associated regulatory asset of $89 million and a $2 million gain to AOCI. At Consumers, the non-current asset increased by $89 million and the associated regulatory asset decreased by $89 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 benefit plans:
In Millions
|  |  |  |  |  | DB Pension Plans |  |  |  |  |  |  | OPEB Plan
Three Months Ended March 31 |  |  |  | 2022 | 2021 |  |  |  |  |  | 2022 | 2021 |
CMS Energy, including Consumers |  |
Net periodic cost (credit) |  |
Service cost |  |  |  |  |  |  | $ | 12 |  |  | $ | 14 |  |  |  |  |  |  |  |  |  |  | $ | 4 |  |  | $ | 4 |  |  |
Interest cost |  |  |  |  |  |  | 18 |  |  | 15 |  |  |  |  |  |  |  |  |  |  | 7 |  |  | 6 |  |  |
Expected return on plan assets |  |  |  |  |  |  | (52) |  |  | (52) |  |  |  |  |  |  |  |  |  |  | (29) |  |  | (27) |  |  |
Amortization of: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Net loss |  |  |  |  |  |  | 17 |  |  | 25 |  |  |  |  |  |  |  |  |  |  | — |  |  | 2 |  |  |
Prior service cost (credit) |  |  |  |  |  |  | 1 |  |  | 1 |  |  |  |  |  |  |  |  |  |  | (12) |  |  | (13) |  |  |
Settlement loss |  |  |  |  |  |  | 2 |  |  | 1 |  |  |  |  |  |  |  |  |  |  | — |  |  | — |  |  |
Net periodic cost (credit) |  |  |  |  |  |  | $ | (2) |  |  | $ | 4 |  |  |  |  |  |  |  |  |  |  | $ | (30) |  |  | $ | (28) |  |  |
Consumers |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Net periodic cost (credit) |  |
Service cost |  |  |  |  |  |  | $ | 12 |  |  | $ | 13 |  |  |  |  |  |  |  |  |  |  | $ | 4 |  |  | $ | 4 |  |  |
Interest cost |  |  |  |  |  |  | 16 |  |  | 14 |  |  |  |  |  |  |  |  |  |  | 7 |  |  | 6 |  |  |
Expected return on plan assets |  |  |  |  |  |  | (49) |  |  | (49) |  |  |  |  |  |  |  |  |  |  | (27) |  |  | (25) |  |  |
Amortization of: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Net loss |  |  |  |  |  |  | 16 |  |  | 25 |  |  |  |  |  |  |  |  |  |  | — |  |  | 2 |  |  |
Prior service cost (credit) |  |  |  |  |  |  | 1 |  |  | 1 |  |  |  |  |  |  |  |  |  |  | (12) |  |  | (13) |  |  |
Settlement loss |  |  |  |  |  |  | 2 |  |  | 1 |  |  |  |  |  |  |  |  |  |  | — |  |  | — |  |  |
Net periodic cost (credit) |  |  |  |  |  |  | $ | (2) |  |  | $ | 5 |  |  |  |  |  |  |  |  |  |  | $ | (28) |  |  | $ | (26) |  |  |

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