Defined Benefit Postretirement Plans

The following summarizes the components of net periodic benefit cost:



	Three Months Ended March 31,
	Pension Benefits						Other Benefits
(In millions)	2014			2013			2014			2013
Service cost	$	14		$	14		$	1		$	1
Interest cost	16			15			3			3
Expected return on plan assets	(18		)	(17		)	—			—
Amortization:
– prior service cost (credit)	1			2			(1		)	(2		)
– actuarial loss	6			13			—			—
Net settlement loss^(a)	63			—			—			—
Net periodic benefit cost	$	82		$	27		$	3		$	2

(a) Settlements are recognized as they occur, once it is probable that lump sum payments from a plan for a given year will exceed the plan's total service and interest cost for that year. Such settlements were recorded for our U.S. plans in the first quarter of 2014.

During the first quarter of 2014, we recorded the effects of partial settlements of our United States ("U.S.") pension plans and we remeasured the plans' assets and liabilities as of March 31, 2014. As a result, we recognized a pretax increase of $36 million in actuarial losses, net of settlement loss, in other comprehensive income for the three months ended March 31, 2014.

During the first three months of 2014, we made contributions of $20 million to our funded pension plans. We expect to make additional contributions up to an estimated $57 million to our funded pension plans over the remainder of 2014. Current benefit payments related to unfunded pension and other postretirement benefit plans were $40 million and $4 million during the first three months of 2014.