Pension, Other Post-employment Benefits and Employee Benefit Plans.

Federal-Mogul, ARI and Viskase each sponsor several defined benefit pension plans (the ''Pension Benefits'') (and, in the case of Viskase, its pension plans include defined contribution plans). Additionally, Federal-Mogul, ARI and Viskase each sponsors health care and life insurance benefits (''Other Post-Employment Benefits'' or "OPEB") for certain employees and retirees around the world. The Pension Benefits are funded based on the funding requirements of federal and international laws and regulations, as applicable, in advance of benefit payments and the Other Post-Employment Benefits as benefits are provided to participating employees. As prescribed by applicable U.S. GAAP, Federal-Mogul, ARI and Viskase each uses, as applicable, appropriate actuarial methods and assumptions in accounting for its defined benefit pension plans, non-pension post-employment benefits, and disability, early retirement and other post-employment benefits. The measurement date for all defined benefit plans is December 31 of each year.

Components of net periodic benefit cost for the three months ended March 31, 2014 and 2013 are as follows:



	Pension Benefits						OPEB
	Three Months Ended March 31,						Three Months Ended March 31,
	2014			2013			2014			2013
	(in millions)
Service cost	$	4		$	4		$	—		$	—
Interest cost	19			18			3			4
Expected return on plan assets	(18		)	(17		)	—			—
Amortization of actuarial losses	2			6			1			2
Amortization of prior service credit	—			—			(1		)	(3		)
	$	7		$	11		$	3		$	3