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Note 10 - Retirement Plans and Other Postretirement Benefits | 6 Months Ended
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Jun. 30, 2014
Compensation and Retirement Disclosure [Abstract] |
Pension and Other Postretirement Benefits Disclosure [Text Block] | NOTE 10: RETIREMENT PLANS AND OTHER POSTRETIREMENT BENEFITS Components of the net periodic benefit cost for all major U.S. and Non-U.S. defined benefit plans are as follows:
|  | Three Months Ended |  |  | Six Months Ended |
|  | June 30, |  |  | June 30, |
|  | Successor |  |  | Predecessor |  |  | Successor |  |  | Predecessor |
(in millions) |  | 2014 |  |  | 2013 |  |  | 2014 |  |  | 2013 |
|  | U.S. |  |  | Non-U.S. |  |  | U.S. |  |  | Non-U.S. |  |  | U.S. |  |  | Non-U.S. |  |  | U.S. |  |  | Non-U.S. |
Major defined benefit plans: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Service cost |  | $ | 5 |  |  | $ | 1 |  |  | $ | 8 |  |  | $ | 3 |  |  | $ | 9 |  |  | $ | 3 |  |  | $ | 16 |  |  | $ | 5 |
Interest cost |  |  | 47 |  |  |  | 8 |  |  |  | 43 |  |  |  | 35 |  |  |  | 94 |  |  |  | 16 |  |  |  | 86 |  |  |  | 71 |
Expected return on plan assets |  |  | (77 | ) |  |  | (10 | ) |  |  | (86 | ) |  |  | (40 | ) |  |  | (154 | ) |  |  | (20 | ) |  |  | (173 | ) |  |  | (80 | )
Amortization of: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Prior service cost |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 1 |
Net actuarial loss |  |  | - |  |  |  | - |  |  |  | 50 |  |  |  | 21 |  |  |  | - |  |  |  | - |  |  |  | 99 |  |  |  | 42 |
Pension (income) expense before curtailments |  |  | (25 | ) |  |  | (1 | ) |  |  | 15 |  |  |  | 19 |  |  |  | (51 | ) |  |  | (1 | ) |  |  | 28 |  |  |  | 39 |
Curtailment loss |  |  | - |  |  |  | - |  |  |  | 1 |  |  |  | 13 |  |  |  | - |  |  |  | - |  |  |  | 1 |  |  |  | 13 |
Net pension (income) expense |  |  | (25 | ) |  |  | (1 | ) |  |  | 16 |  |  |  | 32 |  |  |  | (51 | ) |  |  | (1 | ) |  |  | 29 |  |  |  | 52 |
Other plans including unfunded plans |  |  | - |  |  |  | 1 |  |  |  | - |  |  |  | 2 |  |  |  | - |  |  |  | 3 |  |  |  | - |  |  |  | 8 |
Total net pension (income) expense |  | $ | (25 | ) |  | $ | - |  |  | $ | 16 |  |  | $ | 34 |  |  | $ | (51 | ) |  | $ | 2 |  |  | $ | 29 |  |  | $ | 60 |
The pension (income) expense before curtailments reported above for the three and six months ended June 30, 2013 includes $14 million and $29 million respectively, of expense which was reported as Discontinued operations. Kodak made contributions (funded plans) or paid benefits (unfunded plans) totaling approximately $5 million relating to its major U.S. and non-U.S. defined benefit pension plans for the six months ended June 30, 2014. Kodak forecasts its contribution (funded plans) and benefit payment (unfunded plans) requirements for its major U.S. and non-U.S. defined benefit pension plans for the balance of 2014 to be approximately $11 million. Postretirement benefit costs for the Company’s U.S., Canada and U.K. postretirement benefit plans, which represent the Company’s major postretirement plans, include:
|  | Three Months Ended |  |  | Six Months Ended |
|  | June 30, |  |  | June 30, |
|  | Successor |  |  | Predecessor |  |  | Successor |  |  | Predecessor |
(in millions) |  | 2014 |  |  | 2013 |  |  | 2014 |  |  | 2013 |
Service cost |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |
Interest cost |  |  | 1 |  |  |  | 1 |  |  |  | 2 |  |  |  | 2 |
Amortization of: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Prior service credit |  |  | - |  |  |  | (29 | ) |  |  | - |  |  |  | (57 | )
Net actuarial loss |  |  | - |  |  |  | 2 |  |  |  | - |  |  |  | 3 |
Total net postretirement benefit expense (income) |  | $ | 1 |  |  | $ | (26 | ) |  | $ | 2 |  |  | $ | (52 | )
Kodak paid benefits, net of participant contributions, totaling $4 million relating to its major postretirement benefit plans for the six months ended June 30, 2014. Kodak expects to pay benefits, net of participant contributions, of approximately $5 million for these postretirement plans for the remainder of 2014.

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