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Employee Benefit Plans
 9 Months Ended
Sep. 30, 2018
Retirement Benefits [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 September 30,
 
Pension Benefits
 
 
 
 
 
U.S. Plans
 
Non-U.S. Plans
 
Retiree Health
Components of Net Periodic Benefit Costs:
2018
 
2017
 
2018
 
2017
 
2018
 
2017
Service cost
$
1

 
$
—

 
$
6

 
$
5

 
$
2

 
$
2

Interest cost
35

 
31

 
37

 
43

 
5

 
7

Expected return on plan assets
(35
)
 
(35
)
 
(60
)
 
(57
)
 
—

 
—

Recognized net actuarial loss
5

 
5

 
14

 
20

 
—

 
—

Amortization of prior service credit
—

 
—

 
(1
)
 
(1
)
 
(1
)
 
(1
)
Recognized settlement loss
34

 
23

 
—

 
—

 
—

 
—

Defined benefit plans
40

 
24

 
(4
)
 
10

 
6

 
8

Defined contribution plans(1)
9

 
9

 
8

 
8

 
n/a
 
n/a
Net Periodic Benefit Cost
49

 
33

 
4

 
18

 
6

 
8

 
 
 
 
 
 
 
 
 
 
 
 
Other Changes in Plan Assets and Benefit Obligations Recognized in Other Comprehensive Income:
 
 
 
 
 
 
 
 
 
 
 
Net actuarial loss (gain)(2)
—

 
50

 
(53
)
 
—

 
—

 
—

Amortization of net actuarial loss
(39
)
 
(28
)
 
(14
)
 
(21
)
 
—

 
(1
)
Amortization of prior service credit
—

 
—

 
1

 
1

 
1

 
1

Total Recognized in Other Comprehensive Income(3)
(39
)
 
22

 
(66
)
 
(20
)
 
1

 
—

Total Recognized in Net Periodic Benefit Cost and Other Comprehensive Income
$
10

 
$
55

 
$
(62
)
 
$
(2
)
 
$
7

 
$
8

 
Nine Months Ended September 30,
 
Pension Benefits
 
 
 
 
 
U.S. Plans
 
Non-U.S. Plans
 
Retiree Health
Components of Net Periodic Benefit Costs:
2018
 
2017
 
2018
 
2017
 
2018
 
2017
Service cost
$
2

 
$
2

 
$
19

 
$
20

 
$
4

 
$
4

Interest cost
102

 
97

 
114

 
120

 
18

 
21

Expected return on plan assets
(105
)
 
(96
)
 
(185
)
 
(164
)
 
—

 
—

Recognized net actuarial loss
17

 
16

 
44

 
58

 
—

 
—

Amortization of prior service credit
(1
)
 
(1
)
 
(3
)
 
(3
)
 
(3
)
 
(3
)
Recognized settlement loss
85

 
84

 
—

 
—

 
—

 
—

Defined benefit plans
100

 
102

 
(11
)
 
31

 
19

 
22

Defined contribution plans(1)
28

 
29

 
22

 
22

 
n/a
 
n/a
Net Periodic Benefit Cost
128

 
131

 
11

 
53

 
19

 
22

 
 
 
 
 
 
 
 
 
 
 
 
Other Changes in Plan Assets and Benefit Obligations Recognized in Other Comprehensive Income:
 
 
 
 
 
 
 
 
 
 
 
Net actuarial (gain) loss(2)
(46
)
 
70

 
(53
)
 
—

 
10

 
(11
)
Amortization of net actuarial loss
(102
)
 
(100
)
 
(44
)
 
(59
)
 
—

 
(1
)
Amortization of prior service credit
1

 
1

 
3

 
3

 
3

 
3

Total Recognized in Other Comprehensive Income(3)
(147
)
 
(29
)
 
(94
)
 
(56
)
 
13

 
(9
)
Total Recognized in Net Periodic Benefit Cost and Other Comprehensive Income
$
(19
)
 
$
102

 
$
(83
)
 
$
(3
)
 
$
32

 
$
13

__________
(1)Prior year amounts have been revised to reflect additional cost for previously excluded plans.
(2)
The net actuarial (gain) loss for U.S. Plans primarily reflects (i) the re-measurement 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. The non-U.S. plans net actuarial (gain) loss for 2018 reflects an out-of-period adjustment of $(53) to correct an overstated benefit obligation for our U.K. Funded Pension Plan at December 31, 2017. Refer to Note 1 - Basis of Presentation for additional information regarding this adjustment.
(3)
Amounts represent the pre-tax effect included within Other Comprehensive Income. Refer to Note 17 - Other Comprehensive Income for related tax effects and the after-tax amounts.
Plan Amendment
Retiree Health Plan
In October 2018, we amended our U.S. Retiree Health Plan effective January 1 2019, to reduce certain benefits for existing non-union retirees through the reduction or elimination of coverage or cost-sharing subsidies for retiree health care and life insurance costs. This negative plan amendment is expected to result in a reduction in the accumulated postretirement benefit obligation of approximately $280, which consists of approximately $215 for the plan amendment and an actuarial gain of approximately $65 related to the required plan remeasurement upon amendment. The amount for the plan amendment is expected to be amortized to future net periodic benefit costs as a prior service credit and is expected to reduce 2019 costs by approximately $70 (approximately $15 for the fourth quarter of 2018).  The plan amendment is also expected to reduce 2019 cash contributions from Xerox by approximately $20.
Contributions
The following table summarizes cash contributions to our defined benefit pension plans and retiree health benefit plans.
 
 
Nine Months Ended
September 30,
 
Year Ended December 31,
 
 
2018
 
2017
 
Estimated 2018
 
2017
U.S. plans
 
$
20

 
$
668

 
$
26

 
$
675

Non-U.S. plans
 
91

 
49

 
116

 
161

Total Pension
 
$
111

 
$
717

 
$
142

 
$
836

 
 
 
 
 
 
 
 
 
Retiree Health
 
$
42

 
$
49

 
$
62

 
$
64


There are no mandatory contributions required in 2018 for our U.S. tax-qualified defined benefit plans to meet the minimum funding requirements, and our estimated 2018 contributions no longer include $50 of voluntary contributions to these plans.