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Benefit Plans
6 Months Ended
Jun. 30, 2014
Compensation and Retirement Disclosure [Abstract]  
Benefit Plans
Note H. Benefit Plans
The components of net periodic cost (benefit) are presented in the following table.
Net Periodic Cost (Benefit)
Periods ended June 30
Three Months
 
Six Months
(In millions)
2014
 
2013
 
2014
 
2013
Pension benefit
 
 
 
 
 
 
 
Service cost
$
1

 
$
3

 
$
4

 
$
6

Interest cost on projected benefit obligation
33

 
30

 
66

 
60

Expected return on plan assets
(48
)
 
(45
)
 
(96
)
 
(90
)
Amortization of net actuarial loss
7

 
12

 
13

 
24

Net periodic pension benefit
$
(7
)
 
$

 
$
(13
)
 
$

 
 
 
 
 
 
 
 
Postretirement benefit
 
 
 
 
 
 
 
Interest cost on projected benefit obligation
$
1

 
$
1

 
$
1

 
$
1

Amortization of prior service credit
(5
)
 
(5
)
 
(9
)
 
(9
)
Curtailment gain
(86
)



(86
)


Net periodic postretirement benefit
$
(90
)
 
$
(4
)
 
$
(94
)
 
$
(8
)

In the second quarter of 2014, the Company eliminated certain postretirement medical benefits associated with the CNA Health and Group Benefits Program. This change is a negative plan amendment and also resulted in an $86 million curtailment gain which is included in Other operating expenses within the Corporate & Other Non-Core segment. In connection with the plan amendment, the Company remeasured the plan benefit obligation which resulted in a decrease in the discount rate used to determine the benefit obligation from 3.60% to 3.10%.