Employee Retirement Benefits

9 Months Ended

Sep. 30, 2018

The following summarizes the components of net periodic benefit cost for our qualified and supplemental pension plans:



(Dollars in millions)	Three months ended September 30,						Nine months ended September 30,
	2018			2017			2018			2017
Service cost	$	3		$	3		$	8		$	8
Non-service costs (benefit):
Interest cost	4			4			10			11
Expected return on plan assets	(6		)	(6		)	(17		)	(16		)
Amortization of actuarial loss and prior service cost	—			1			1			2
Total non-service benefit	(2		)	(1		)	(6		)	(3		)
Net periodic benefit cost	$	1		$	2		$	2		$	5

See our 2017 Annual Report on Form 10-K, Item 8, Note 13, Employee Retirement Benefits, Page 156, for information on our retirement benefits. Service costs and non-service costs (benefit) are allocated in the same proportion primarily to the underwriting, acquisition and insurance expenses line item with the remainder allocated to the insurance losses and contract holders' benefits line item on the condensed consolidated statements of income for both 2018 and 2017.

We made matching contributions totaling $5 million and $4 million to our 401(k) and Top Hat savings plans during the third quarter of 2018 and 2017 and contributions of $15 million and $13 million for the first nine months of 2018 and 2017, respectively.

We contributed $15 million to our qualified pension plan during the first nine months of 2018. We do not anticipate

further contributions during the remainder of 2018.