Employee Benefit Plans

9 Months Ended

Jun. 30, 2021

Compensation And Retirement Disclosure [Abstract]

Employee Benefit Plans

D. Employee Benefit Plans

Net periodic defined benefit pension costs include the following:

	Three Months Ended June 30
	2021					2020
	Pension Benefits
	U.S.		Foreign			U.S.			Foreign
	(In millions)
Service cost	$	—	$	1		$	—		$	1
Interest cost		—		—			1			1
Expected return on plan assets		—		(2	)		(1	)		(2	)
Amortization of prior service cost		—		2			—			—
Amortization of actuarial loss		—		1			—			1
Settlement charge		—		1			—			—
Net periodic benefit (credit) cost	$	—	$	3		$	—		$	1

	Nine Months Ended June 30
	2021					2020
	Pension Benefits
	U.S.		Foreign			U.S.			Foreign
	(In millions)
Service cost	$	—	$	4		$	1		$	4
Interest cost		—		2			3			3
Expected return on plan assets		—		(7	)		(3	)		(7	)
Amortization of prior service cost		—		2			—			—
Amortization of actuarial loss		—		2			—			2
Settlement charge		6		1			—			—
Net periodic benefit (credit) cost	$	6	$	4		$	1		$	2

Other postretirement benefit costs were less than $1 million and $1 million for the three and nine months ended June 30, 2021, respectively. Other postretirement benefit costs were less than $1 million and $1 million for the three and nine months ended June 30, 2020, respectively.  

U.S. Cash Balance Plan Termination

In fiscal 2019, the Company’s Board of Directors approved a resolution to terminate the Company’s U.S. pension plan. In fiscal 2020 and 2021, the pension liability was settled through a combination of lump-sum payments and purchased annuities, neither of which required an additional cash contribution to the plan. In the fourth quarter of fiscal 2020, the Company recognized a settlement charge of $3 million related to lump-sum payments made to participants who elected this option, which was recorded in Other income (expense) in the Consolidated Statements of Operations. In the first quarter of fiscal 2021, the Company recognized an additional $6 million settlement charge in Other income (expense) related to the final asset transfers through purchased annuities.