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Employee Benefit Plans
 6 Months Ended
Jun. 30, 2016
Compensation and Retirement Disclosure [Abstract]  
Employee Benefit Plans
Employee Benefit Plans
The components of Net periodic benefit cost and other changes in plan assets and benefit obligations were as follows:
 
Three Months Ended June 30,
 
Pension Benefits
 
 
 
 
 
U.S. Plans
 
Non-U.S. Plans
 
Retiree Health
Components of Net Periodic Benefit Costs:
2016
 
2015
 
2016
 
2015
 
2016
 
2015
Service cost
$
1

 
$
1

 
$
10

 
$
9

 
$
2

 
$
2

Interest cost
35

 
38

 
53

 
53

 
8

 
8

Expected return on plan assets
(36
)
 
(38
)
 
(69
)
 
(74
)
 
—

 
—

Recognized net actuarial loss
7

 
6

 
17

 
21

 
—

 
1

Amortization of prior service credit
(1
)
 
—

 
(1
)
 
(2
)
 
(1
)
 
(8
)
Recognized settlement loss
17

 
18

 
—

 
—

 
—

 
—

Recognized curtailment gain
—

 
—

 
—

 
—

 
—

 
(22
)
Defined Benefit Plans
23

 
25

 
10

 
7

 
9

 
(19
)
Defined contribution plans
15

 
15

 
10

 
11

 
n/a
 
n/a
Net Periodic Benefit Cost
38

 
40

 
20

 
18

 
9

 
(19
)
 
 
 
 
 
 
 
 
 
 
 
 
Other changes in plan assets and benefit obligations recognized in Other Comprehensive Loss (Income):
 
 
 
 
 
 
 
 
 
 
 
Net actuarial loss (gain)(2)
134

 
(140
)
 
—

 
(2
)
 
(34
)
 
(58
)
Amortization of prior service credit
1

 
—

 
1

 
2

 
1

 
8

Amortization of net actuarial loss
(24
)
 
(24
)
 
(17
)
 
(21
)
 
—

 
(1
)
Curtailment gain - recognition of net prior service credit

—

 
—

 
—

 
—

 
—

 
22

Total Recognized in Other Comprehensive Loss (Income)(3)
111

 
(164
)
 
(16
)
 
(21
)
 
(33
)
 
(29
)
Total Recognized in Net Periodic Benefit Cost and Other Comprehensive Loss (Income)
$
149

 
$
(124
)
 
$
4

 
$
(3
)
 
$
(24
)
 
$
(48
)
 
Six Months Ended June 30,
 
Pension Benefits
 
 
 
 
 
U.S. Plans
 
Non-U.S. Plans
 
Retiree Health
Components of Net Periodic Benefit Costs:
2016
 
2015
 
2016
 
2015
 
2016
 
2015
Service cost
$
2

 
$
2

 
$
16

 
$
17

 
$
3

 
$
4

Interest cost
73

 
76

 
105

 
106

 
16

 
17

Expected return on plan assets
(76
)
 
(76
)
 
(133
)
 
(147
)
 
—

 
—

Recognized net actuarial loss
12

 
13

 
34

 
40

 
1

 
1

Amortization of prior service credit
(1
)
 
(1
)
 
(2
)
 
(2
)
 
(2
)
 
(15
)
Recognized settlement loss
46

 
45

 
—

 
—

 
—

 
—

Recognized curtailment gain
—

 
—

 
—

 
—

 
—

 
(22
)
Defined Benefit Plans
56

 
59

 
20

 
14

 
18

 
(15
)
Defined contribution plans(1)
29

 
31

 
20

 
20

 
n/a
 
n/a
Net Periodic Benefit Cost
85

 
90

 
40

 
34

 
18

 
(15
)
 
 
 
 
 
 
 
 
 
 
 
 
Other changes in plan assets and benefit obligations recognized in Other Comprehensive Loss (Income):
 
 
 
 
 
 
 
 
 
 
 
Net actuarial loss (gain)(2)
257

 
(52
)
 
—

 
(2
)
 
(34
)
 
(58
)
Amortization of prior service credit
1

 
1

 
2

 
2

 
2

 
15

Amortization of net actuarial loss
(58
)
 
(58
)
 
(34
)
 
(40
)
 
(1
)
 
(1
)
Curtailment gain - recognition of net prior service credit

—

 
—

 
—

 
—

 
—

 
22

Total Recognized in Other Comprehensive Loss (Income)(3)
200

 
(109
)
 
(32
)
 
(40
)
 
(33
)
 
(22
)
Total Recognized in Net Periodic Benefit Cost and Other Comprehensive Loss (Income)
$
285

 
$
(19
)
 
$
8

 
$
(6
)
 
$
(15
)
 
$
(37
)

_____________________________

(1)
The six months ended June 30, 2015 excludes defined contribution expense of $4 related to our ITO business, which was reported as a discontinued operation up to its sale on June 30, 2015. Refer to Note 4 - Divestitures for additional information regarding this sale.
(2)
The net actuarial loss (gain) for U.S. Plans primarily reflects (i) the remeasurement of our primary U.S. pension plans as a result of the payment of periodic settlements; and (ii) adjustments for the actuarial valuation results based on January 1st plan census data.
(3)
Amounts represent the pre-tax effect included within Other comprehensive loss. Refer to Note 15 - Other Comprehensive (Loss) Income for related tax effects and the after-tax amounts.
Contributions
The following table summarizes cash contributions to our defined benefit pension plans and retiree health benefit plans.
 
 
Six Months Ended June 30,
 
Year Ended December 31,
 
 
2016
 
2015
 
Est. 2016(1)
 
2015
U.S. Plans
 
$
13

 
$
13

 
$
25

 
$
177

Non-U.S. Plans
 
58

 
85

 
115

 
132

Total
 
$
71

 
$
98

 
$
140

 
$
309

 
 
 
 
 
 
 
 
 
Retiree Health
 
$
30

 
$
29

 
$
65

 
$
63

___________
(1)
These full year estimates are based on current expectations that we will make additional 2016 cash contributions of $69 ($12 U.S. and $57 Non-U.S) to our defined benefit pension plans and $35 to our retiree health benefit plans.
The 2016 expected pension plan contributions do not include any planned contributions for our domestic tax-qualified defined benefit plans because none are required to meet the minimum funding requirements. However, the desirability of making additional contributions will continue to be assessed, and we may voluntarily decide to contribute to these plans later in 2016.
Plan Amendments
In June 2015, we amended our U.S. Retiree Health Plan to eliminate future benefit accruals for active salaried employees effective December 31, 2015. There was no change in benefits for union employees or existing retirees or employees that retire before December 31, 2015. As a result of this plan amendment, we recognized a pre-tax curtailment gain of $22 in the second quarter 2015. The gain represents the recognition of deferred gains from other prior-year amendments (“prior service credits”) as a result of the discontinuation of the future benefit or service accrual period for active salaried employees.